Form 200.00 for 2026: New Rules for Completion and Submission - FCHAIN

Form 200.00 for 2026: New Rules for Completion and Submission

Starting in 2026, Kazakhstan has introduced an updated Form 200.00 — the Declaration of Individual Income Tax (IIT) and Social Tax. The changes are related to the introduction of the new Tax Code and affect the calculation of social payments, taxpayer categories, tax deductions, and the rules for completing certain appendices. The updated form applies beginning with the reporting period for the first quarter of 2026. Companies and individual entrepreneurs must take the revised requirements into account when preparing their tax returns to ensure accurate calculations and compliance with statutory deadlines.

 

New Requirements for Form 200.00

The updated declaration and the rules for its completion were approved under Appendix 8 to Order No. 695 of the Minister of Finance of the Republic of Kazakhstan, dated November 12, 2025. The amendments were developed in accordance with the provisions of the new Tax Code of the Republic of Kazakhstan. Form 200.00 must be submitted quarterly, no later than the 15th day of the second month following the reporting quarter. This procedure is established by paragraph 1 of Article 445 of the Tax Code. When preparing the declaration, taxpayers must consider not only the submission deadlines but also the updated requirements for reporting taxes, social payments, and individuals’ income.

 

Separate Calculation of Social Tax and Social Contributions

One of the key changes is the separate calculation of social tax and social contributions. In accordance with Article 557 of the Tax Code, social tax must be reported in the declaration without being reduced by the amount of social contributions. Both obligations are calculated and paid independently.

The updated form establishes the following procedure for reporting social tax:

1. Line 005 — social tax calculated at a rate of 6%.
2. Line 007 — social tax calculated in Monthly Calculation Indices (MCI) by individual entrepreneurs, private practitioners, and peasant or farm enterprises for themselves and their employees.

When completing the declaration, it is important to distinguish between these payments correctly, as the new procedure affects how tax liabilities are reported.

 

New Line 014 for Mandatory Employer Pension Contributions

Line 014 has been added to Form 200.00 to report mandatory employer pension contributions (MEPC) calculated for the taxpayers themselves. This line must be completed by individual entrepreneurs, private practitioners, and heads and members of peasant or farm enterprises applying the general taxation regime. However, a different reporting procedure applies to taxpayers operating under special tax regimes. Individual entrepreneurs applying the special tax regime based on a simplified declaration report contributions made for themselves in Form 910.00. Peasant and farm enterprises applying a special tax regime report these contributions in Form 920.00. Therefore, the procedure for completing tax returns depends on the taxpayer’s category and applicable taxation regime.

 

Changes to Taxpayer Categories

Starting in 2026, the list of taxpayer categories specified in Form 200.00 has been expanded. The updated classification includes the following categories:

1. Category D — taxpayers applying the special tax regime based on a simplified declaration.
2. Category G — peasant or farm enterprises applying a special tax regime.
3. Category H — agricultural cooperatives.
4. Category J — producers of agricultural products and aquaculture products.

Correctly identifying the taxpayer category is essential for completing the declaration accurately, taking into account the nature of the taxpayer’s activities and applicable taxation regime.

 

Appendices 200.02 and 200.05: Individual Income and Tax Deductions

The amendments also affect the procedure for reporting individuals’ income in the appendices to the declaration. The main criterion for determining whether information should be reported in Appendix 200.02 or Appendix 200.05 is the tax residency status of the income recipient. Appendix 200.02 is used to report income received by individuals who are non-residents of Kazakhstan. Income received by foreign nationals and stateless persons recognized as tax residents of the Republic of Kazakhstan is reported in Appendix 200.05.

Appendix 200.05 introduces updated tax deduction amounts:

1. Basic tax deduction — 30 MCI per month, but no more than 360 MCI per calendar year.
2. Social tax deduction for persons with Group I and Group II disabilities — 5,000 MCI per year.
3. Social tax deduction for persons with Group III disabilities, parents of children with disabilities, and certain other categories of individuals — 882 MCI per year.

In addition, a new field has been introduced in Appendix 200.05 to indicate the country of citizenship code for foreign nationals and stateless persons. When preparing the declaration, employers must consider employees’ tax residency status, applicable deductions, and requirements for reporting personal information. This is particularly relevant for companies employing foreign nationals.

 

Submission Deadlines for Appendices 200.05 and 200.06

Additional changes concern the frequency of submitting appendices to Form 200.00. According to subparagraph 1 of paragraph 2 of Article 445 of the Tax Code, Appendices 200.05 and 200.06 are prepared based on the results of the calendar year and submitted once annually together with the declaration for the fourth quarter. Therefore, Appendices 200.05 and 200.06 for 2026 must be submitted no later than February 15, 2027. Taxpayers should verify the completeness of information on individuals’ income, the accuracy of calculations, and the compliance of reported data with the updated declaration requirements in advance. Timely preparation of the necessary information will help reduce the risk of errors when completing the annual appendices.

 

FChain Kazakhstan — Professional Tax Reporting Support

The changes to Form 200.00 require employers and entrepreneurs to pay particular attention to the calculation of Individual Income Tax, Social Tax, pension contributions, and other mandatory payments. Correctly determining employees’ tax residency status, applying the relevant deductions, and preparing tax returns on time are especially important. FChain Kazakhstan provides professional accounting, tax, and HR support services, offering a comprehensive approach to maintaining financial records and fulfilling statutory obligations in accordance with the legislation of the Republic of Kazakhstan.

• Accounting and Tax Services — maintenance of accounting and tax records, preparation of tax declarations, calculation of mandatory payments, and monitoring of tax reporting deadlines.
• Payroll Services — calculation of salaries, Individual Income Tax, social payments, and mandatory pension contributions in accordance with applicable legislative requirements.
• HR Services — maintenance of HR documentation, working time records, and employee information required for accurate payroll calculations and tax reporting.
• Accounting Recovery — restoration of accounting records, identification of errors from previous reporting periods, and preparation of reliable information for tax calculations.
• Legal Support for Business — legal assistance to companies on the application of legislation, compliance with statutory requirements, and fulfillment of obligations to government authorities.

FChain Kazakhstan’s comprehensive professional support enables companies to reduce administrative workloads, ensure accurate calculations, and fulfill their tax obligations on time. The update to Form 200.00 in 2026 reflects changes in the taxation of individuals’ income and the calculation of mandatory payments. The separate calculation of social tax and social contributions, new taxpayer categories, updated deductions, and revised submission frequency for certain appendices require businesses to review their established tax reporting procedures. Systematic verification of accounting records, correct application of tax regulations, and compliance with statutory deadlines help minimize the risk of errors and maintain the stability of a company’s accounting and tax processes.

 

Accounting and Tax News in Kazakhstan — November 2026

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

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