Dear Taxpayers of the Republic of Kazakhstan,

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

07 July 2026:

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

13 July 2026:

• PIT paid independently under the Income and Property Declaration (Form 270.00) for year 2025:
  1) by a non-resident individual earning incomes from sources in the RoK that are to be taxed independently;
  2) by a labour immigrant who is a non-resident.

15 July 2026:

• Levy for the Use of Forest Resources (standing timber) for 2 Quarter of 2026;

20 July 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 June 2026, and in cases when the parties to the agreement (contract) in June 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 June 2026, in particular, in respect of goods imported to the RoK from EAEU in June 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 June 2026) for year 2026;
• Levy for the Use of Forest Resources in case of long-term forest use for 2 Quarter 2026;
• Fee for the use of plant resources for 2 Quarter 2026;

24 July 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 (June 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 according to paragraph 1 of Article 693 of the Tax code;

27 July 2026:

• Advance payments of CIT for July 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 June 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) assessed and paid in June 2026;
  2) assessed in June 2026 within the limits of an advance paid;
  3) assessed in June 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 June 2026;
  5) from capital gains in selling assets specified in paragraph 1 of Article 687 of the Tax code:
  — paid in June 2026;
  — for which CIT amount was received by a resident legal entity, in particular – subsurface user, from a tax agent (taxpayer) in June 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 June 2026;
• PIT withheld at source from income of resident individuals paid in June 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 June 2026;
  2) for which PIT amount was received by a resident legal entity, in particular, a subsurface user, from a tax agent (taxpayer) in June 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 June 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 June 2026;
• Social tax for June 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 June 2026;
  2) if the temporary paid land use contract expired or was terminated in June 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 June 2026;
• Levy for the placement of outdoor (visual) advertising for July 2026;
• Uniform payment for June 2026;
• Obligatory pension charges of employers for June 2026:
  1) withheld from incomes paid in June 2026 to employees, as well as physical persons 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 June 2026;
  3) paid by individuals applying the STR for the self-employed, on incomes received in June 2026;
  4) paid by the internet platform operator in respect of income paid to individuals applying STR for the self-employed, in June 2026;
  5) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in June 2026;
  6) paid by individuals permanently residing in the RoK, on income earned 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) paid 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 in June 2026 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;
• Obligatory pension charges of employers (OPCE) assessed for June 2026:
  1) from incomes paid to employees;
  2) from incomes earned by individual entrepreneurs and private practitioners, in cases stipulated by the legislation;
• Social assessments for June 2026:
  1) on accrued income of employees as well as persons having other paid jobs (elected, assigned or approved);
  2) paid independently by individual entrepreneurs and private practitioners;
  3) on incomes received for work (services) under civil contracts;
  4) paid by individuals applying the STR for the self-employed, on incomes received in June 2026;
  5) paid by the internet platform operator in respect of income paid to individuals applying STR for the self-employed, in June 2026;
• Obligatory social medical insurance (OSMI) deductions on income paid to employees in June 2026;
• OSMI charges for June 2026:
  1) withheld from incomes paid in June 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);
  3) paid by independent payers of the charges;
  4) paid by individuals applying the STR for the self-employed, on incomes received in June 2026;
  5) paid by the internet platform operator in respect of income paid to individuals applying STR for the self-employed, in June 2026.