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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", July 2025.
Tax reports due |
||
|---|---|---|
|
Deadline for submission |
Name of report |
Tax period |
|
08 July |
Calculation of current payments for vehicle tax |
2025 |
|
15 July |
Excise duty declaration and calculation for tax-related business units or facilities |
May |
|
21 July |
Application for the import of goods and payment of indirect taxes |
June |
|
21 July |
Declaration on payment for negative impact on the environment |
2025 |
|
21 July |
Calculation of current payments for the use of land plots existing at the beginning of the reporting tax period with a contract for temporary fee-based land use concluded or a license for exploration or extraction of solid minerals obtained in June 2025 |
2025 |
Payments due |
||
|---|---|---|
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
08 July |
Personal income tax on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) that was received in June 2025 |
June |
|
08 July |
Payment for vehicle tax |
2025 |
|
21 July |
Excise duty, including excise duty on imported goods from the Eurasian Economic Union countries |
June |
|
21 July |
Import VAT on goods (imported to Kazakhstan from Eurasian Economic Union countries) |
June |
|
21 July |
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 June 2025) |
2025 |
|
25 July |
Advance payment of corporate income tax |
July |
|
25 July |
Obligatory social medical insurance contributions made to the State Social Health Insurance Fund, as well as individuals providing services under independent contractor agreements |
June |
|
25 July |
Pension fund contributions withheld at the source of payment, as well as individuals providing services under independent contractor agreement |
June |
|
25 July |
Single payment |
June |
|
25 July |
Individual income tax on the income of an individual entrepreneur applying a special tax regime via a special mobile application |
June |
|
25 July |
Individual income tax on the income of:
|
June |
|
25 July |
Individual income tax withheld at the source of payment |
June |
|
25 July |
Individual income tax withheld at the source of payments made to non-resident employees of non-resident legal entities without a permanent establishment in the Republic of Kazakhstan |
June |
|
25 July |
Corporate income tax withheld at the source of payment made to non-residents |
June |
|
25 July |
Corporate income tax withheld at the source of payment made to residents |
June |
|
25 July |
Mandatory employer pension contributions (MEPI) calculated on income paid to employees |
June |
|
25 July |
Mandatory Occupational Pension Contributions (MOPC) calculated on income paid to employees |
June |
|
25 July |
Obligatory social health insurance contributions to the State Social Health Insurance Fund |
June |
|
25 July |
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 June 2025 |
June |
|
25 July |
Payment for the use of land plots: at the expiry of the contract for temporary fee-based land use or its termination in June 2025 |
for an actual period of land use in 2025 |
|
25 July |
Payment for outdoor (visual) advertising |
July |
|
25 July |
Social contributions to the State Social Insurance Fund |
June |
|
25 July |
Social tax |
June |
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.