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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", August 2025.
Tax reports due |
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|---|---|---|
|
Deadline for submission |
Name of report |
Tax period |
|
15 August |
Declaration on (calculation of) the discharge of tax liabilities in kind |
Q2 |
|
15 August |
Excise duty declaration |
Q2 |
|
15 August |
Personal income tax and social tax declaration |
Q2 |
|
15 August |
Mineral extraction tax declaration |
Q2 |
|
15 August |
Gaming tax declaration |
Q2 |
|
15 August |
VAT declaration |
Q2 |
|
15 August |
Declaration on the payment for negative environmental impact (for pollution objects for payers with the total annual payment 100 MCI or more for mobile pollution sources) |
Q2 |
|
15 August |
Declaration on the payment for the use of surface water resources |
Q2 |
|
15 August |
Declaration on the payment for digital mining |
Q2 |
|
15 August |
Declaration on the payment for reimbursement of historical costs if the amount of payment exceeds 10,000 MCI |
Q2 |
|
15 August |
Signature bonus declaration |
Q2 |
|
15 August |
Declaration on royalties, extraction bonus, the RK’s share in production sharing and an additional payment made by a subsoil user operating under a production sharing contract |
Q2 |
|
15 August |
Statement of corporate income tax withheld at the source of income payment to non-residents |
Q2 |
|
15 August |
Statement of corporate income tax withheld at the source of income payment to residents |
Q2 |
|
15 August |
Calculation of current payments for the use of land plots and property tax, for which tax liabilities have arisen or changed as of 1 August 2025 |
2025 |
|
20 August |
Declaration on the payment for negative environmental impact (applicable to operators of objects of categories I and II, with the total annual payments of up to 100 MCI upon receipt of a permit document in July 2025) |
2025 |
|
20 August |
Application for the import of goods and the payment of indirect taxes |
July |
|
20 August |
Calculation of current payments for the use of land plots (if a contract for temporary fee-based land use was concluded or a license for exploration or extraction of solid minerals was obtained in July 2025) |
2025 |
Payments due |
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|---|---|---|---|
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
|
5 August |
Personal income tax on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) that was received in July 2025 |
July |
|
|
20 August |
Excise duty, including the excise duty on imported goods from the Eurasian Economic Union countries |
July |
|
|
20 August |
Import VAT on goods imported from the Eurasian Economic Union countries |
July |
|
|
20 August |
Payment for negative environmental impact: purchase of pollution permits by operators of objects of categories I and II, with the total annual payments of up to 100 MCI (when a permit document is issued in July 2025) |
2025 |
|
|
25 August |
Advance payment of corporate income tax |
August |
|
|
25 August |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund by employees as well as individuals providing services under independent contractor agreements |
July |
|
|
25 August |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund by employees as well as individuals providing services under independent contractor agreements |
July |
|
|
25 August |
Single payment |
July |
|
|
25 August |
Individual income tax on the income of an individual entrepreneur applying a special tax regime via a special mobile application |
July |
|
|
25 August |
Individual income tax withheld at the source of payment |
July |
|
|
25 August |
- foreigners and stateless persons sent to the RK by a non-resident legal entity that is not registered as a taxpayer in the RK |
July |
|
|
25 August |
Corporate income tax (individual income tax) in the amount of 1/2 of the calculated amount of taxes on a simplified declaration basis |
First half of the year |
|
|
25 August |
Corporate income tax, individual income tax specified in the declaration for taxpayers applying a special retail tax regime |
Q2 |
|
|
25 August |
Corporate income tax withheld at the source of payment made to non-residents |
July |
|
|
25 August |
Corporate income tax withheld at the source of payment made to residents |
July |
|
|
25 August |
Mandatory Employer Pension Contributions (MEPC) calculated on income paid to employees |
July |
|
|
25 August |
Mandatory Occupational Pension Contributions (MOPC) calculated on income paid to employees |
July |
|
|
25 August |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund |
July |
|
|
25 August |
Payment for the use of radio frequency spectrum by foreigners, stateless persons and non-resident legal entities not operating in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, upon receipt of a permit in July 2025 |
July |
|
|
25 August |
Payment for negative environmental impact for pollution objects for payers with the total annual payment of 100 MCI or more for mobile pollution sources |
Q2 |
|
|
25 August |
Payment for the use of surface water resources |
Q2 |
|
|
25 August |
Payment for the use of land plots |
One fourth of the estimated annual tax liability |
|
|
25 August |
Payment for outdoor (visual) advertising |
August |
|
|
25 August |
Payment for digital mining |
Q2 |
|
|
25 August |
Payment for reimbursement of historical costs if the amount of payment exceeds 10,000 MCI |
Q2 |
|
|
25 August |
Land tax payment |
One fourth of the estimated annual tax liability |
|
|
25 August |
Mineral extraction tax |
Q2 |
|
|
25 August |
Gaming tax payment |
Q2 |
|
|
25 August |
Property tax payment |
One fourth of the estimated annual tax liability |
|
|
25 August |
VAT payment |
Q2 |
|
|
25 August |
Payment of rental tax on export |
Q2 |
|
|
25 August |
Payment of royalties, extraction bonus, the share of the Republic of Kazakhstan in production sharing, additional payment by a subsoil user operating under a production sharing contract |
Q2 |
|
|
25 August |
Social contributions to the State Social Insurance Fund |
July |
|
|
25 August |
Social tax |
July |
|
|
25 August |
Social tax in the amount of 1/2 of the calculated tax amount minus the amount of social deductions under the simplified declaration |
First half of the year |
|
|
25 August |
Current payments by the recipient on behalf of the state towards the payment of taxes in kind |
Q2 |
Other reports due
Kazakhstan legislation stipulates other types of reports (e.g., statistical reports, reports of the taxpayers that are subject to monitoring, etc.) due for filing with the appropriate authorities. There are also other tax payments to the budget with specific payment and filing deadlines. The volume and content of the reports and payment deadlines are determined depending upon the activities performed by an entity. Please contact EY if you require information on other types of reports.