Dear Taxpayers of the Republic of Kazakhstan,

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

05 June 2026:

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

22 June 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 May 2026, and in cases when the parties to the agreement (contract) in May 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 May 2026, in particular, in respect of goods imported to the RoK from EAEU in May 2026;
• Levy for negative impact on the environment (quota redemption by operators of I and II category objects with total annual payment up to 100 MRI if the permit was issued in May2026) for year 2026;

24 June 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 (May 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 8 of Article 692 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;
• Levy for the use of species of animals that are objects of commercial fishing, in cases when the Levy amount exceeds 350 times the MRI according to quotas for the seizure of commercial fishing objects (40 percent of the total quota issued in 2025) before 25 June of the year following the year in which the quota was issued;

25 June 2026:

• Advance payments of CIT for June 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 May 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 the income of non-resident legal entities doing business without creating a permanent establishment in the RoK, in respect of incomes:
  1) assessed and paid in May 2026;
  2) assessed in May 2026 within the limits of an advance paid;
  3) assessed in May 2026 within the limit of the total obligations related to the goods supplied, services rendered or work performed by a resident;
  4) on financial loans for which circumstances provided for by paragraph 2 of Article 684 of the Tax code have occurred in May 2026;
  5) from capital gains when selling assets specified in paragraph 1 of Article 687 of the Tax code:
  — paid in May 2026;
  — for which CIT amount was received by a resident legal entity, in particular – subsurface user, from a tax agent (taxpayer) in May 2026;
  — if not paid by a tax agent (taxpayer) and paid independently at the expense of a resident legal entity, in particular – subsurface user, information about which was received from the tax authority in May 2026;
• PIT withheld at source from income of resident individuals paid in May 2026;
• PIT withheld at source from the incomes of non-resident individuals from sources in the RoK from capital gains in selling assets specified in paragraph 1 of Article 687 of the Tax code:
  1) paid in May 2026;
  2) for which PIT amount was received by a resident legal entity, in particular, a subsurface user, from a tax agent (taxpayer) in May 2026;
  3) if not paid by a tax agent (taxpayer) and paid independently at the expense of a resident legal entity, in particular – a subsurface user, information about which was received from the tax authority in May 2026;
• PIT from 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 May 2026;
• Social tax for May 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 May 2026;
  2) if the temporary paid land use contract expired or was terminated in May 2026;
• Levy for providing intercity and (or) international telephone communication, as well as cellular communication, due not later than 25 June 2026;
• Levy for the use of radio-frequency spectrum:
  1) crrent payment due not later than 25 June 2026;
  2) to be 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 the permission was obtained in May 2026;
• Levy for the placement of outdoor (visual) advertising for June 2026;
• Uniform payment for May 2026;
• Obligatory pension charges for May 2026:
  1) withheld from incomes paid in May 2026 to employees and individuals under civil contracts the subject of which is the performance of work (provision of services);
  2) paid in their own favour by individual entrepreneurs working under the generally established regime and under the special tax regime (STR) on the basis of a simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in May 2026;
  3) paid by individuals applying the STR for the self-employed, on incomes received in May 2026;
  4) paid by the internet platform operator on incomes paid to individuals applying STR for the self-employed, in May 2026;
  5) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in May 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 May 2026;
• Obligatory pension charges of the employer (OPCE) assessed on incomes paid to employees, as well as received by IEs and private practitioners in May 2026;
• Social assessments for May 2026;
  1) on accrued income of employees as well as persons having other paid jobs (elected, assigned or approved) for May 2026;
  2) paid independently by individual entrepreneurs and private practitioners, in respect of incomes for May 2026;
  3) on income received for work (services) under civil contracts in May 2026;
  4) paid by individuals applying the STR for the self-employed, on incomes received in May 2026;
  5) paid by the internet platform operator in respect of income paid to individuals applying STR for the self-employed, in May 2026;
• Obligatory social medical insurance (OSMI) deductions on income paid to employees in May 2026;
• OSMI charges for May 2026:
  1) withheld from incomes paid in May 2026 to employees, as well as physical persons and individual assistants under civil contracts the subject of which is the performance of work (provision of services);
  2) paid in their own favour by individual entrepreneurs, private practitioners (private notaries, private bailiffs, advocates and professional mediators) for May 2026;
  3) paid by independent payers of the charges for May 2026;
  4) paid by individuals applying the STR for the self-employed, on incomes received in May 2026;
  5) paid by the internet platform operator in respect of income paid to individuals applying STR for the self-employed, in May 2026.