As of November 9, 2025, new regulations for the submission of the Declaration of Income and Assets (Form 270.00) have come into effect in Kazakhstan. Order No. 624 of the Minister of Finance of the Republic of Kazakhstan, dated October 24, 2025, significantly expands the range of individuals required to report their assets and income. Acsour experts have prepared an overview of the key changes, which will affect not only public officials but also private investors, business owners, and individuals with assets abroad.
Who is Now Required to File Declaration 270.00
The new regulation specifies the list of persons subject to the declaration obligation:
For Citizens of Kazakhstan and Tax Residents:
For Non-Residents:
For Citizens of Kazakhstan and Tax Residents:
- Public officials falling under the Law "On Countering Corruption"
- Major participants in financial organizations and their resident spouses
- Owners of more than 10% of shares in companies' charter capital and their spouses
- Individuals engaged in private practice
- Owners of foreign bank accounts with funds exceeding 1,000 MCI (Monthly Calculation Index)
- Owners of digital assets and property registered abroad
- Individuals who acquired property valued over 20,000 MCI
For Non-Residents:
- Individuals who received income from sources within Kazakhstan
- Individuals subject to the requirements of anti-corruption legislation
What Needs to Be Declared
The declaration must now include:
- Income subject to personal taxation
- Property and assets located outside Kazakhstan
- Digital assets and investment gold
- Bank accounts in foreign banks
- Receivable and payable debt abroad
The expansion of the declarant pool requires particular attention to deadlines and the completeness of information provided. Failure to comply with the requirements may lead to administrative liability.
Do not delay assessing your obligations—the new rules are already in force. The declaration must be submitted annually as of December 31, starting from the year following the year in which the obligation to file arises.