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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", April 2026.
Tax reports due |
||
|---|---|---|
|
Deadline for submission |
Name of report |
Tax period |
|
6 April |
The tax agent is required to submit to the tax authority at its place of registration a copy of the document confirming the non‑resident’s tax residency (TRC), accompanied by a cover letter, no later than five calendar days from the deadline for submitting the tax return (Form 101.04) for the fourth quarter |
2025 |
|
15 April |
Excise duty declaration |
February |
|
20 April |
Statement of advance corporate income tax amount to be paid after the submission of the declaration |
Q2-Q4 |
|
20 April |
Application for the import of goods and the payment of indirect taxes |
March |
|
20 April |
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 March 2026) |
2026 |
|
20 April |
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 March 2026) |
2026 |
Payments due |
|||
|---|---|---|---|
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
|
10 April |
Alternative subsoil use tax |
2025 |
|
|
10 April |
Unified land tax, payment for the use of water resources of surface sources |
2025 |
|
|
10 April |
Land tax, final settlement |
2025 |
|
|
10 April |
Individual income tax on income of individuals (residents and non-residents) received from entities that do not withhold tax at the source of payment |
2025 |
|
|
10 April |
Corporate income tax, final settlement |
2025 |
|
|
10 April |
Corporate income tax withheld at the source of payment from the income of non-resident legal entities on the accrued but not paid income deductible for corporate tax income purposes |
2025 |
|
|
10 April |
Property tax, final settlement |
2025 |
|
|
10 April |
Excess profits tax |
2025 |
|
|
10 April |
Tax on vehicles purchased after 1 July 2025 |
2025 |
|
|
10 April |
Payment for reimbursement of historical costs if the amount of payment does not exceed 10,000 MCI |
2025 |
|
|
10 April |
Payment by a recipient on behalf of the state of money received from the sale of minerals transferred during 2025 by a subsoil user to fulfil the tax obligation in kind |
2025 |
|
|
20 April |
Excise duty, including the excise duty on imported goods from the Eurasian Economic Union countries |
March |
|
|
20 April |
Payment for forest use |
Q1 |
|
|
20 April |
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 March 2026) |
2026 |
|
|
20 April |
Payment for use of plant resources |
Q1 |
|
|
20 April |
Import VAT on goods imported to Kazakhstan from the Eurasian Economic Union countries |
March |
|
|
24 April |
|
March |
|
|
27 April |
Advance payment of corporate income tax |
April |
|
|
27 April |
Pension fund contributions withheld at the source of payment made to employees as well as individuals providing services under independent contractor agreements |
March |
|
|
27 April |
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 |
March |
|
|
27 April |
Single payment |
March |
|
|
27 April |
Individual income tax on the income of an individual entrepreneur applying a special tax regime via a special mobile application |
March |
|
|
27 April |
Individual income tax withheld at the source of payment |
March |
|
|
27 April |
- 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 |
March |
|
|
27 April |
Corporate income tax withheld at the source of payment made to non-residents |
March |
|
|
27 April |
Corporate income tax withheld at the source of payment made to residents |
March |
|
|
27 April |
Mandatory Employer Pension Contributions (MEPC) calculated on income paid to employees |
March |
|
|
27 April |
Mandatory Occupational Pension Contributions (MOPC) calculated on income paid to employees |
March |
|
|
27 April |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund |
March |
|
|
27 April |
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 March 2026 |
March |
|
|
27 April |
Payment for the use of land plots |
One fourth of the estimated annual tax liability |
|
|
27 April |
Payment for outdoor (visual) advertising |
April |
|
|
27 April |
Social contributions to the State Social Insurance Fund |
March |
|
|
27 April |
Social tax |
March |
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.