Digital Assets: Key Aspects of the Tax Reform

Digital Assets: Key Aspects of the Tax Reform

On December 4, 2025, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan held a roundtable with representatives of the Blockchain and Digital Mining Association and the cryptocurrency community. The meeting, chaired by SRC Deputy Chairman Seilzhan Akhmetov, focused on improving tax regulation in the field of digital assets.

 New Requirements and Increased Transparency of Digital Asset Operations

During the event, explanations were provided on key aspects of the tax reform, including the implementation of bylaws regulating the provision of information by cryptocurrency exchanges and mining pools.

One of the major innovations is the inclusion of information about cryptocurrency wallets of individuals and legal entities in updated tax reporting forms. This measure aims to:

• improve the completeness and reliability of tax data;
• enhance transparency of digital asset transactions;
• create a more predictable and regulated environment for market participants.

 Simplified Tax Regime for Individuals and General Regime for Professional Traders

The SRC is considering the introduction of a simplified taxation regime for individuals who conduct digital asset transactions irregularly or in small volumes.

For professional traders engaged in systematic activities, the application of the general taxation regime with financial result offsetting is proposed. This approach is expected to:

• reduce administrative burden for compliant taxpayers;
• differentiate professional activity from personal investment operations;
• increase fairness and transparency of the tax system.

 Open Dialogue as the Foundation of a Sustainable Ecosystem

The State Revenue Committee reaffirmed its commitment to ongoing dialogue with industry representatives. Regular communication is viewed as a key element of effective tax policy and an essential factor in building a transparent and sustainable digital asset ecosystem in Kazakhstan.

How FChain Supports Participants in the Digital Asset Market

With tax regulations evolving and new reporting requirements emerging, accurate taxation and proper documentation of digital asset transactions are more important than ever.

FChain offers comprehensive support, including:

• Digital Asset Tax Consulting. Analysis of your activities (mining, trading, investments, OTC transactions, etc.) in accordance with Kazakhstan’s tax legislation, and assistance in selecting an optimal tax regime.
• Tax Reporting Support. Preparation and review of tax forms considering the new requirements for reporting cryptocurrency wallets and digital asset transactions.
• Activity Structuring and Risk Mitigation. Practical solutions for separating personal and professional activities, accounting for income and expenses, documenting transactions, and minimizing tax and compliance risks.
• Interaction With Government Authorities. Support in responding to requests from the SRC, preparation of explanations, taxpayer positions, and required documents.
• Staff Training and Internal Policies. Development of internal procedures related to digital asset accounting and training for finance and legal teams.

If your company — or you personally — conduct digital asset operations and want to understand how to work safely and correctly under the new tax rules, experts at FChain are ready to help you build a transparent and sustainable model for interacting with the government and the market.

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

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Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 9, 2025