Legal Alert. Form 270.00 Made Simple: A Step-by-Step Guide to Filing an Income and Property Declaration in 2026

This declaration forms part of Kazakhstan’s universal declaration system and must be filed annually.

Key Points in One Minute

• The obligation to file Form 270.00 is determined individually — not every citizen is required to participate in the universal declaration system.
• Reporting period: calendar year 2025.
• Filing deadline: no later than September 15, 2026.
• Main filing methods: the Taxpayer’s Cabinet (electronic filing using an EDS) and the eGov.kz portal.

After filing, you should retain the notification confirming that the declaration has been accepted by the state revenue authority. This serves as proof that the filing obligation has been fulfilled.

1. What is Form 270.00?

This declaration forms part of the universal declaration system and must be filed annually.

Unlike the initial declaration of assets and liabilities (Form 250.00), which provides a one-time snapshot of an individual’s capital upon entering the system, Form 270.00 reflects changes over time: income received during the year, property acquired or disposed of, and changes in foreign assets and accounts.

2. Who is required to file an Income and Property Declaration (Form 270.00)?

1. Civil servants and persons treated as equivalent to civil servants, as well as their spouses;
2. Major participants in banks, the securities market and insurance organizations, as well as their spouses;
3. Heads and founders (participants) of legal entities who own more than 10% of the charter capital (shares of joint-stock companies), as well as their resident spouses, except for founders (participants) of non-profit organizations;
4. Persons engaged in private practice, including notaries, advocates, private enforcement officers and mediators;
5. Persons who received income subject to self-assessment taxation, including rental income; interest on foreign bank accounts; income from transactions involving digital assets; and other income from which tax was not withheld at source, excluding income from individual entrepreneurship;
6. Persons holding funds in foreign bank accounts where the aggregate amount exceeds 1,000 MCI (KZT 3,932,000 in 2025);
7. Persons who own property abroad where the relevant rights and/or transactions are subject to state or other registration with a competent authority of a foreign state, including real estate, vehicles, etc.;
8. Persons who own digital assets;
9. Persons who, during the reporting tax period, acquired property with an aggregate value exceeding 20,000 MCI (KZT 78,640,000 in 2025), including outside Kazakhstan:

• real estate;
• vehicles;
• participation interests in the charter capital of a legal entity;
• securities;
• derivative financial instruments, except derivatives settled through the acquisition or disposal of the underlying asset;
• participation interests in housing construction;
• investment gold.

1. Persons who submitted an application to a tax agent for tax deductions in the form of a preliminary amount of other deductions.
2. The categories of persons required to disclose information on the acquisition/disposal of property and the sources used to cover acquisition expenses have also been expanded. In addition to persons subject to this obligation under the Law of the Republic of Kazakhstan “On Combating Corruption”, the following must also report:

• major participants in banks and insurance (reinsurance) organizations, investment managers and their resident spouses;
• heads and founders (participants) of legal entities holding more than 10% of the charter capital (shares of joint-stock companies), as well as their resident spouses;
• persons who acquired property with an aggregate value exceeding 20,000 MCI during the reporting tax period.

3. Filing Deadline

Reporting period: calendar year 2025.

Declaration filing deadline: no later than September 15, 2026.

Individual Income Tax (IIT) payment deadline: September 25, 2026.

You should not postpone filing until the last day. During the final week before the deadline, the load on the Taxpayer’s Cabinet and eGov.kz servers increases significantly, and there may be insufficient time to correct a technical error or resubmit the declaration.

Some information — including income data, bank statements and valuations of foreign property — also takes time to collect. For example, the value of property must be determined no later than September 15, rather than on the day the form is filed.

4. What Should Be Prepared Before Completing Form 270.00?

The earlier you collect the required information, the lower the risk of making an error in an amount or overlooking a section.

EDS and Access to Electronic Services

• A valid EDS registration certificate (certificate file), issued through the National Certification Authority of the Republic of Kazakhstan or at a Public Service Center.
• NCALayer must be installed and running; otherwise, the electronic signature will not work in either the Taxpayer’s Cabinet or eGov.kz.

IIN and Personal Information

• IIN, exact full name and registered residential address — verify these against your identity document.
• Current telephone number and email address, to which notifications regarding the status of the declaration will be sent.

Income Information

• Lease agreements and payment documents relating to rental income.
• Sale and purchase agreements for property disposed of during the year, specifying the sale price.
• Certificates confirming income received abroad, including statements and tax certificates from the source country.

Property

• Documents relating to the acquisition of real estate, vehicles and other property during the year, including the transaction price.
• Documents confirming property received free of charge, including gifts and inheritances.

Property and Accounts Outside Kazakhstan

• Statements for foreign bank and brokerage accounts as at December 31, 2025.
• Title documents for foreign real estate, vehicles and participation interests in foreign companies.
• An independent appraiser’s report where property exceeding 1,000 MCI has no other verified source confirming its value. The valuation must be completed no later than September 15, 2026.

Transactions and Acquisitions

• A register of purchases made during the year. Bank statements can help reconstruct the chronology where separate records were not maintained.

Tax Deductions

• Applications for deductions submitted to a tax agent during the year where such deductions must be reflected in the declaration.

Liabilities and Other Information

• Notarized loan agreements or other documents relating to accounts receivable/payable. The form takes into account only debt confirmed by such documentation.

Supporting Documents

• Keep a separate physical or cloud folder containing copies of all the above documents for 2025. These will be required not only to complete the declaration but also in the event of desk tax control.

5. Filing Through the Taxpayer’s Cabinet — Step-by-Step

Step 1. Open the Taxpayer’s Cabinet and log in.

Official address: knp.kgd.gov.kz.

Authentication is performed using an EDS with NCALayer running, or through Digital ID / the Unified Personal Account for Entrepreneurs if that method is available to individuals in the version of the Cabinet being used.

Step 2. Go to the “Submit Document” section.

Step 3. Select Form 270.00 and the reporting period.

Find “Individual Income and Property Declaration” (Form 270.00) in the list of forms and select 2025 as the reporting period.

Pay attention to the “Type of Declaration” field: the system will offer a choice between initial, regular, supplementary and supplementary upon notification declarations.

Step 4. Verify the general information.

Step 5. Form 270.00 is divided into sections (A, D, F, H, I, J, K, L, M, N, P and others). You do not need to complete every section — only those relevant to your particular circumstances.

Step 6. Taxpayer consent to disclosure of information.

Enter an X in the relevant box.

Step 7. Perform a preliminary check of the form.

Before submission, a logical validation function is generally available in the Cabinet. It checks the form for technical errors, including missing mandatory fields, discrepancies in control totals and incorrect formats.

The absence of technical errors does not mean that the information provided is substantively complete or correct. The system checks the format rather than whether you have actually disclosed all of your income.

Step 8. Sign and submit the declaration.

6. Filing Through eGov.kz

The eGov.kz portal offers the service “Acceptance of an Individual Income and Property Declaration (Form 270.00).” It essentially provides the same functionality, but through the e-government interface rather than the State Revenue Committee’s interface.

The service is free of charge and takes approximately 15 minutes on the portal.

Although the declaration can be filed through eGov.kz, in practice the article recommends using the Taxpayer’s Cabinet (cabinet.salyk.kz) or the eSalyq Azamat mobile application.

These services are specifically designed for filing tax reports and therefore tend to operate more reliably. Technical failures or errors may sometimes occur when filing through eGov.kz, particularly during the final days before the declaration deadline.

To avoid unnecessary difficulties and save time, it is therefore recommended to file through the State Revenue Committee’s services.

After submission:

• make sure the declaration has been accepted;
• check its status in your personal account: accepted / rejected / processing;
• download or save the notification confirming acceptance;
• retain a copy of the declaration itself;
• retain documents supporting the information reported in the declaration for at least the applicable limitation period for tax liabilities;
• check whether any tax is payable under the declaration and calculate the amount;
• if tax is payable, pay it no later than September 25, 2026.

Conclusion

Filing Form 270.00 is a straightforward procedure if you prepare the necessary information in advance and follow the step-by-step instructions.

We recommend not postponing filing until the final days in order to avoid technical issues and allow sufficient time to correct any potential errors.

After submission, always make sure that the declaration has been accepted by the system and retain confirmation of its acceptance.