Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that deadlines for the payment of the following taxes and payments expire in May 2026:

05 May 2026:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in April 2026.

20 May 2026:

• Value-Added Tax (VAT) on goods recognized in accounts and imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in April 2026, and in cases when the parties to the agreement (contract) in April 2026 increase the prices for goods imported to the RoK from EAEU;
• Excise tax for the legal entity itself and its structural units (if any) for April 2026, in particular, in respect of goods imported to the RoK from EAEU in April 2026;
• Levy for negative impact on the environment (for payers – operators of I and II category objects with total annual payments not exceeding 100 MRI if the permit was obtained in April 2026).

25 May 2026:

• PIT to be transferred by a tax agent by the 25th of the month following the month in which the tax is to be withheld (April 2026), from the incomes of:
  1) a non-resident individual who is a foreign staff member provided by a non-resident whose activity does not form a permanent establishment in the RoK according to paragraph 5 of Article 656 of the Tax code;
  2) a foreigner or stateless person who was sent to the RoK by a non-resident legal entity not registered as a taxpayer in the RoK;
• Advance payments of CIT for May 2026;
• CIT withheld at source and to be transferred not later than twenty five calendar days after the end of the month in which income levied at source was paid, in respect of income paid in April 2026:
  1) of a resident legal entity of the RoK;
  2) of a non-resident legal entity doing business in the RoK through a permanent establishment;
• CIT withheld at source from income of non-resident legal entities doing business without creating a permanent establishment in the RoK, in respect of incomes:
  1) paid in April 2026;
  2) accrued in April 2026 within the amount of advances paid;
  3) from capital gain in case of selling assets located in the RoK as well as shares, participation interests associated with subsurface use operations in the RoK:
  – paid in April 2026;
• PIT withheld at source from income of resident individuals paid in April 2026;
• PIT withheld at source from the incomes of non-resident individuals from sources in the RoK including income from activities in the RoK performed under an employment contract (agreement) concluded with a resident or non-resident who are employers, and paid in April 2026;
• PIT withheld at source from incomes of non-resident individuals earned from sources in the RoK from capital gain in case of selling assets located in the RoK as well as shares, participation interests associated with subsurface use operations in the RoK paid in April 2026:
• PIT under STR for self-employed persons for April 2026;
• Social payments of self-employed persons applying the STR for the self-employed, as part of the uniform rate for April 2026.
• VAT to be paid to the Budget:
  1) for 1 quarter of 2026 as well as non-resident VAT assessed in 1 quarter of 2026, except for VAT on import;
  2) VAT under the liquidation declaration if VAT registration was terminated in April 2026;
• Social tax for April 2026;
• Current payments of Property tax due not later than 25 May 2026;
• Tax on gaming business for 1 quarter of 2026;
• Levy for the Use of Land Plots:
  1) by an individual for land plots received for paid land use and not used in entrepreneurial activities, in the event that a temporary paid land use contract was concluded in April 2026;
  2) if the temporary paid land use contract expired or was terminated in April 2026;
  3) for the actual period of the license for exploration or extraction of solid minerals, if it expired after 1 February in 1 quarter 2026.
• Current payments of the Levy for the use of surface water resources for actual volumes of water use in the 1st quarter of 2026;
• Current amounts of the Levy for negative environmental effects, for actual volume of emissions for payers with the total annual amount of payments equal to or exceeding 100 MRI for 1 quarter of 2026;
• Levy for the use of radio-frequency spectrum:
  paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and are not registered as taxpayers of the RoK, if a permission was obtained in April 2026;
• Levy for the placement of outdoor advertising for May 2026;
• Digital Mining Fee for 1 Quarter 2026;
• Uniform payment for April 2026;
• Rental tax on export payable by persons exporting crude oil and crude oil products, according to Article 751 of the Tax code, as well as persons receiving on behalf of the state such oil and oil products transferred in kind by the RTE payer for the 1st quarter of 2026;
• Payment to recover historical costs if the amount of the payment exceeds 10,000 MRI for 1 quarter of 2026;
• MET payable to the budget in monetary form:
  1) by subsurface users carrying out the production of useful minerals;
  2) by recipients on behalf of the state of such minerals transferred by subsurface users in kind for 1 quarter of 2026;
• Current payments towards the payment of taxes (royalty and RoK share in production sharing arrangement) in kind for 1 quarter of 2026;
• Obligatory pension charges for April 2026:
  1) withheld from incomes paid in April 2026 to employees and individuals under civil contracts for work, services;
  2) paid in their own favour by individual entrepreneurs working under the generally established regime and under the special tax regime on the basis of a simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in April 2026;
  3) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in April 2026;
  4) paid by the internet platform operator on incomes paid in April 2026;
  5) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in April 2026;
  6) by individuals permanently residing in the RoK, earning income under civil-legal contracts, the subject of which is the performance of work (provision of services), concluded with individuals who are not tax agents;
  7) by individuals permanently residing in the RoK working in representative offices of international organizations in the RoK, diplomatic missions and consular offices of foreign states accredited in the RoK;
• Obligatory professional pension charges assessed on incomes paid to employees engaged in jobs with harmful working conditions, the professions of which are provided for in the list of industries, jobs, professions of employees, in April 2026;
• Obligatory pension charges of the employer for April 2026 assessed on income paid to employees, IEs, by persons who are engaged in private practice for themselves;
• Social assessments for April 2026:
  1) on accrued income of employees as well as persons having other paid jobs (elected, assigned or approved);
  2) independently by individual entrepreneurs and private practitioners;
  3) for individuals earning income under civil legal contracts;
  4) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in April 2026;
  5) paid by an internet platform operator on incomes paid in April 2026;
• Obligatory social medical insurance (OSMI) deductions on income paid to employees in April 2026;
• OSMI charges for April 2026:
  1) withheld from incomes paid in April 2026 to employees and individuals under civil contracts for work, services of civil nature in accordance with the RoK legislation;
  2) paid in their own favour by individual entrepreneurs, private practitioners (private notaries, private bailiffs, advocates and professional mediators) for April 2026;
  3) paid by independent payers of the charges for April 2026;
  4) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in April 2026;
  5) paid by an internet platform operator on incomes paid in April 2026