Accounting and Tax News in Kazakhstan — October 2026 - FCHAIN

Accounting and Tax News in Kazakhstan — October 2026

In October 2026, companies in Kazakhstan should take into account the deadlines for submitting certain tax reporting forms, paying taxes and social contributions, as well as the public holidays related to Republic Day. Quarterly tax returns are not due in October; however, a number of mandatory payments must be made during the month. In addition, October is a period of preparation for Q3 reporting, which begins in November.

 

Production Calendar for October 2026

According to the 2026 Working Time Balance, October includes:

1. a five-day working week — 21 working days and 10 days off;
2. a six-day working week — 26 working days and 5 days off.

The number of working days should be taken into account when organizing working schedules and processing employee-related calculations.

 

Public Holidays in October 2026

Republic Day is celebrated in Kazakhstan on 25 October. In 2026, the holiday falls on a Sunday, so the day off is transferred to Monday, 26 October. As a result, employees on a five-day working week will have three consecutive days off — 24, 25 and 26 October. The first working day after the holiday weekend will be Tuesday, 27 October.

The full public holiday calendar is available here: Public Holidays and Days Off in Kazakhstan in 2026 – FCHAIN

 

Calculation and Payment of Salaries for September

In October, employers must calculate and pay salaries for September 2026. Salaries must be paid no later than 10 October. There were no public holidays in September 2026. Under a five-day working week, there were 22 working days and 8 days off, while under a six-day working week, there were 26 working days and 4 days off. These figures should be taken into account when calculating salaries for the respective period.

 

Tax Reporting in October

October involves a relatively limited volume of tax reporting, as no quarterly tax returns are due during the month. However, several reporting deadlines should be taken into account.

No later than 15 October, the following forms must be submitted:

1. Form 493.00 — information on services provided to third parties in the applicable cases;
2. Form 400.00 — excise tax return for August 2026.

No later than 20 October, Form 328.00 must be submitted — the application for the import of goods and payment of indirect taxes on goods imported from EAEU member states for September 2026.

 

Taxes and Social Contributions — by 20 October

A significant portion of mandatory payments is due on 20 October. In 2026, this date falls on a working day, so the deadline is not postponed.

The following payments must be made no later than 20 October:

1. indirect taxes on goods imported within the EAEU for September;
2. individual income tax withheld at source;
3. social tax;
4. mandatory pension contributions;
5. mandatory occupational pension contributions;
6. mandatory employer pension contributions;
7. social contributions;
8. mandatory social health insurance contributions and payments;
9. social payments under civil law contracts;
10. unified payroll payment.

Companies should verify the accuracy of September calculations in advance and ensure that the relevant amounts are paid on time.

 

Advance Corporate Income Tax Payments for October

Advance corporate income tax payments should be taken into account separately. Advance CIT payments for October 2026 must be made no later than 20 October. As part of the preparation for quarterly reporting, companies should also reconcile advance CIT payments for the first nine months against actual figures. This will allow accounting data to be reviewed before the start of the Q3 reporting period.

 

Payments Postponed to 27 October

Republic Day affects the deadlines for certain obligations. As 25 October falls on a Sunday and Monday, 26 October, is a day off, the respective deadlines are postponed to the first working day — 27 October.

The following payments must be made no later than 27 October:

1. corporate income tax withheld at source;
2. fee for the placement of outdoor (visual) advertising.

When planning payments, businesses should take into account the public holidays and the corresponding postponement of deadlines.

 

Obligations at the Beginning of October

Certain payments must be made at the beginning of the month. No later than 1 October, individuals must pay the unified property tax, while individuals engaged in private practice must pay individual income tax for September 2026. Thus, despite the relatively limited volume of tax reporting, tax obligations in October are distributed across several dates throughout the month.

 

Preparation for Quarterly Reporting

In October, companies should prepare for Q3 reporting, which begins in November. Before the reporting period starts, it is advisable to complete the main internal accounting procedures. In particular, companies should finalize primary accounting documents for September, including acts, invoices and electronic invoices, reconcile electronic invoices in the IS ESF system with the data recorded in 1C, and sign reconciliation statements with counterparties. Companies should also review accounts receivable and payable, reconcile advance CIT payments for the first nine months against actual figures, and verify the accuracy of social payment calculations for September. Special attention should be paid to monitoring sales turnover, taking into account the VAT threshold specified in the source material — 10,000 MCI, or KZT 43,250,000 per year.

 

What Businesses Should Pay Attention to in October

In October, companies should ensure the timely calculation of salaries for September, submit the required tax reporting forms, and monitor the payment of taxes and social contributions. Particular attention should be paid to obligations due on 20 October, as well as certain payments postponed to 27 October due to Republic Day. In addition, October can be used to prepare for Q3 reporting. Reviewing primary documents, electronic invoices, settlements with counterparties, outstanding receivables and payables, and tax calculations in advance will help prepare accounting data for the upcoming reporting period.

 

Professional Services by FChain

Changes to tax payment deadlines, payroll calculation requirements, and new rules governing employment relations require companies to maintain timely control over their accounting and HR processes. FChain Kazakhstan provides comprehensive business support and assists companies in organizing key accounting, tax, and HR processes in accordance with the requirements of the legislation of the Republic of Kazakhstan.

• Accounting and tax services — comprehensive accounting and tax record-keeping, preparation of reports, and support for the company’s ongoing accounting processes.
• Payroll services — calculation of salaries, taxes, and social contributions in accordance with applicable deadlines and the requirements of the legislation of the Republic of Kazakhstan.
• Accounting Recovery — restoration and systematization of accounting data and documentation for previous reporting periods.
• HR Services — support for HR procedures, employment documentation, and maintenance of the required HR records.
• HR Audit — review of HR administration and documentation to identify potential non-compliance issues and HR-related risks.
• Legal support for business — legal advice and support for companies conducting business activities in Kazakhstan.
• Legal audit — a comprehensive review of the company’s legal activities and documentation to identify potential legal risks.
• Market Entry in Kazakhstan — Comprehensive Business Support — comprehensive support for companies launching and conducting business activities in Kazakhstan, including accounting, legal, and HR matters.

Timely monitoring of tax deadlines and changes in employer requirements enables businesses to properly plan mandatory payments and internal processes. Professional support from FChain Kazakhstan ensures systematic accounting and HR administration, compliance with established deadlines, and timely implementation of legislative changes in the company’s operations.

 

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Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

  📩almaty@f-chain.com
WhatsApp: +7 771 214 1820