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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", March 2026.
Tax reports due |
||
|---|---|---|
|
Deadline for submission |
Name of report |
Tax period |
|
16 March |
Excise duty declaration |
January |
|
20 March |
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 not later than 20 March 2026) |
2026 |
|
20 March |
Application for the import of goods and the payment of indirect taxes |
February |
|
20 March |
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 February 2026) |
2026 |
|
31 March |
Declaration (statement) on the fulfilment of tax obligations in kind |
2025 |
|
31 March |
Declaration for taxpayers applying a special tax regime with a fixed deduction |
2025 |
|
31 March |
Declaration for payers of the single land tax |
2025 |
|
31 March |
Declaration on alternative subsoil use tax |
2025 |
|
31 March |
Personal income tax declaration |
2025 |
|
31 March |
Corporate income tax declaration (form 100.00) |
2025 |
|
31 March |
Corporate income tax declaration (form 110.00) |
2025 |
|
31 March |
Corporate income tax declaration (form 180.00) |
2025 |
|
31 March |
Declaration on excess profit tax |
2025 |
|
31 March |
Declaration on vehicle tax, land tax and property tax |
2025 |
|
31 March |
Declaration on payment for reimbursement of historical costs, if the amount of payment is not higher than 10,000 MCI |
2025 |
|
31 March |
Statement of corporate income tax from non-resident legal entities withheld at the source of payment |
Q4 |
|
31 March |
Register of lease (use) agreements |
2025 |
Payments due |
|||
|---|---|---|---|
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
|
5 March |
Personal income tax on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) that was received in February 2025 |
February |
|
|
20 March |
Excise duty, including the excise duty on imported goods from the Eurasian Economic Union countries |
February |
|
|
20 March |
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 not later than 20 March 2026) |
2026 |
|
|
20 March |
Import VAT on goods imported to Kazakhstan from the Eurasian Economic Union countries |
February |
|
|
26 March |
Advance payment of corporate income tax |
March |
|
|
26 March |
Pension fund contributions withheld at the source of payment made to employees as well as individuals providing services under independent contractor agreements |
February |
|
|
26 March |
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 |
February |
|
|
26 March |
Single payment |
February |
|
|
26 March |
Individual income tax on the income of an individual entrepreneur applying a special tax regime via a special mobile application |
February |
|
|
26 March |
- foreigners and stateless persons sent to the RK by a non-resident legal entity that is not registered as a taxpayer in the RK |
February |
|
|
26 March |
Individual income tax withheld at the source of payment |
February |
|
|
26 March |
- non-resident individuals from sources in the RK, including income from activities in the RK under a labor agreement (contract) concluded with a resident or non-resident who is an employer |
February |
|
|
26 March |
Corporate income tax withheld at the source of payment made to non-residents |
February |
|
|
26 March |
Corporate income tax withheld at the source of payment made to residents |
February |
|
|
26 March |
Mandatory Employer Pension Contributions (MEPC) calculated on income paid to employees |
February |
|
|
26 March |
Mandatory Occupational Pension Contributions (MOPC) calculated on income paid to employees |
February |
|
|
26 March |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund |
February |
|
|
26 March |
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 February 2026 |
February |
|
|
26 March |
Payment for the use of land plots |
One fourth of the estimated annual tax liability |
|
|
26 March |
Payment for outdoor (visual) advertising |
March |
|
|
26 March |
Payment for the provision of long distance and/or international telephone and cellular communications |
One fourth of the estimated annual tax liability |
|
|
26 March |
Social contributions to the State Social Insurance Fund |
February |
|
|
26 March |
Social tax |
February |
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.