Accounting and Tax News in Kazakhstan — November 2026 - FCHAIN

Accounting and Tax News in Kazakhstan — November 2026

In November 2026, companies in Kazakhstan must complete the preparation of tax returns for the third quarter, ensure timely payment of taxes and social contributions, and verify the accuracy of their accounting records. The main deadline for submitting quarterly tax returns is November 16, while a significant portion of mandatory payments must be made by November 20 and 25. Particular attention should be paid to reconciling primary accounting documents, settlements with counterparties, and tax liabilities. There are no public holidays in November; however, companies should consider deadline extensions when statutory due dates fall on weekends.

 

Working Calendar for November 2026

According to the Working Time Balance for 2026, November includes:

1. Five-day working week: 21 working days and 9 days off.
2. Six-day working week: 25 working days and 5 days off.

There are no public holidays or additional public holidays in Kazakhstan in November 2026. The number of working days must be taken into account when organizing working hours, calculating salaries, and planning tax reporting. In particular, November 1, 15, 21, and 22 fall on days off under a five-day working week. November 15 is particularly important for tax reporting purposes, as it falls on a Sunday. Therefore, the deadline for submitting several quarterly tax returns is extended to Monday, November 16. When organizing accounting activities and preparing tax returns, companies are advised to allocate internal tasks in advance to ensure that accounting records are reviewed before the applicable deadlines.

 

Calculation and Payment of Salaries for October

In November, employers must calculate and pay salaries for October 2026. Salaries must be paid no later than November 10, 2026. When calculating salaries for October, employers must take into account the working calendar for the relevant month. Kazakhstan celebrated Republic Day on October 25. As the public holiday fell on a Sunday, the day off was transferred to Monday, October 26. Under a five-day working week, October included 21 working days and 10 days off, while a six-day working week included 26 working days and 5 days off. These figures must be considered when calculating salaries, reviewing employee timesheets, and determining the corresponding employee payments.

 

Tax Reporting in November 2026

November is one of the busiest months for tax reporting, as companies must submit tax returns for the third quarter of 2026. The standard deadline for quarterly returns is November 15. However, since this date falls on a Sunday in 2026, the reporting deadline is extended to November 16, 2026. All tax reporting forms are submitted through the ISNA information system, the new Taxpayer’s Cabinet. The SONO system and the previous Taxpayer’s Cabinet are no longer used for submitting these forms.

 

The following tax reporting forms must be submitted no later than November 16:

1. Form 200.00 — Individual Income Tax and Social Tax Declaration for the third quarter of 2026.
2. Form 300.00 — Value Added Tax (VAT) Declaration for the third quarter of 2026.
3. Form 400.00 — Excise Tax Declaration for September 2026.
4. Form 500.00 — Declaration on royalties, production bonuses, the Republic of Kazakhstan’s share under production-sharing agreements, and additional payments by subsoil users under production-sharing agreements for the third quarter.
5. Form 510.00 — Signature Bonus Declaration for the third quarter of 2026.
6. Form 531.00 — Declaration on the Fulfillment of Tax Obligations in Kind for the third quarter.
7. Form 590.00 — Declaration on Mineral Extraction Tax, Export Rent Tax, Historical Cost Reimbursement Payments, and Royalties on Solid Minerals for the third quarter.
8. Form 710.00 — Gambling Business Tax Declaration for the third quarter of 2026.
9. Form 860.00 — Declaration on Fees for the Use of Water Resources from Surface Sources for the third quarter.
10. Form 870.00 — Declaration on Fees for Negative Environmental Impact for the third quarter.
11. Form 880.00 — Declaration on Digital Mining Fees for the third quarter of 2026.
12. Form 101.03 — Calculation of Corporate Income Tax Withheld at Source on Income Paid to Residents for the third quarter.
13. Form 101.04 — Calculation of Corporate Income Tax Withheld at Source on Income Paid to Non-Residents for the third quarter.

The list includes reporting forms covering various taxes and mandatory payments. Companies must identify the forms applicable to their activities and verify the completeness of the reported information before submission.

No later than November 20, Form 328.00 must be submitted. This form is an application for the importation of goods and payment of indirect taxes on goods imported from member states of the Eurasian Economic Union (EAEU) for October 2026.

 

Tax Payments at the Beginning of November

Several tax obligations must be fulfilled at the beginning of November.

No later than November 5, 2026, individuals engaged in private practice must pay Individual Income Tax for October.

No later than November 10, Individual Income Tax and fees for the use of water resources from surface sources must be paid under the special tax regime for peasant or farming enterprises.

Companies and entrepreneurs subject to these obligations should consider the relevant deadlines when planning payments and reconciling settlements with the state budget.

 

Taxes and Social Contributions — Due by November 20

A significant portion of tax obligations in November falls due on November 20, 2026. This date falls on a Friday and is a working day, so no deadline extension applies. The following taxes and mandatory payments must be made no later than November 20:

1. Excise tax for October 2026.
2. Indirect taxes on goods imported from EAEU member states for October.
3. Individual Income Tax withheld at source.
4. Social Tax.
5. Mandatory pension contributions.
6. Mandatory occupational pension contributions.
7. Mandatory employer pension contributions.
8. Social contributions.
9. Employer contributions and employee contributions to Mandatory Social Health Insurance.
10. Mandatory pension contributions, social contributions, and Mandatory Social Health Insurance contributions under civil law contracts.
11. Unified payroll payment.
12. Advance Corporate Income Tax payments for November 2026.
13. Corporate Income Tax withheld at source.
14. Value Added Tax.
15. Mineral Extraction Tax, Export Rent Tax, Historical Cost Reimbursement Payments, and Royalties on Solid Minerals.
16. Signature bonus.
17. Royalties, production bonuses, and additional payments by subsoil users under production-sharing agreements.

Employers should pay particular attention to the accurate calculation of Individual Income Tax, Social Tax, and mandatory social contributions on employee income. Before transferring payments, companies must verify the amounts accrued for the relevant periods and ensure that their accounting records are complete and accurate. Organizations importing goods from EAEU member states should also prepare the necessary information on indirect taxes in a timely manner and ensure that their obligations for October 2026 are fulfilled.

 

Which Taxes and Payments Must Be Paid by November 25?

The next important deadline for fulfilling tax obligations is November 25, 2026. By this date, companies must complete the payment of several taxes and mandatory charges, including those related to activities during the third quarter of 2026.

The following payments must be made no later than November 25:

1. Gambling Business Tax.
2. Road User Contributions for the third quarter of 2026.
3. Fees for the Use of Water Resources from Surface Sources.
4. Digital Mining Fees.
5. Current payments of Land Tax and Property Tax.
6. Current payments for the Use of Land Plots.
7. Fees for Negative Environmental Impact.
8. Fees for the Placement of Outdoor (Visual) Advertising.

These obligations apply to taxpayers depending on the nature of their activities, the assets they use, and the relevant legislative requirements. Companies should verify their applicable obligations in advance and ensure that payments are made within the established deadlines.

 

Preparation and Verification of Accounting Records for the Third Quarter

In November, companies must finalize the preparation of accounting records for the third quarter of 2026 and conduct internal reviews before submitting quarterly tax returns. Particular attention should be paid to the completeness of primary accounting documents, accurate recording of business transactions, and consistency between accounting and tax records. As part of this preparation, companies are advised to finalize primary accounting documents for October, including certificates of completed work, delivery notes, and electronic invoices. Electronic invoices recorded in the Electronic Invoice Information System (IS ESF) should also be reconciled with data maintained in the 1C accounting system, and reconciliation statements should be signed with counterparties. Accounts receivable and accounts payable, as well as advance Corporate Income Tax payments for the third quarter, require separate verification. These amounts should be compared with actual figures to identify potential discrepancies in accounting records in a timely manner. Companies should also monitor their sales turnover, taking into account the VAT threshold of 10,000 Monthly Calculation Indices (MCI), equivalent to KZT 43,250,000 per year, as specified in the source material. In addition, the accuracy of social contributions accrued for October must be verified, and the information required for quarterly tax returns under Forms 200.00, 300.00, 101.03, and 101.04 should be prepared by November 16. Timely completion of internal accounting procedures ensures reliable reporting, enables errors to be identified before submission, and reduces the likelihood of discrepancies during subsequent reviews of settlements with the state budget.

 

What Should Businesses Pay Attention to in November 2026?

November requires companies to pay particular attention to tax reporting and the timely fulfillment of obligations to the state budget. The main deadline for submitting quarterly tax returns for the third quarter is November 16, while the key dates for paying taxes and social contributions are November 20 and 25. Employers must also ensure the timely payment of salaries for October and verify the accuracy of related taxes and social contributions. Although there are no public holidays in November, weekends must still be taken into account when planning tax reporting. Another important priority for businesses is completing internal accounting procedures, including reconciling electronic invoices, reviewing primary accounting documents, verifying outstanding balances, and checking advance tax payments. Preparing accounting records before the applicable deadlines reduces the likelihood of errors and supports the timely fulfillment of tax obligations.

 

Professional Accounting and Tax Services from FChain Kazakhstan

The November tax reporting period requires companies to maintain accurate accounting calculations, comply with tax deadlines, and prepare the necessary documentation on time. FChain Kazakhstan provides professional accounting, tax, and HR services aimed at ensuring accurate recordkeeping, preparing statutory reports, and complying with the requirements of the legislation of the Republic of Kazakhstan. Depending on business needs, FChain provides the following services:

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

In November 2026, businesses should focus primarily on completing third-quarter tax reporting, paying taxes and social contributions on time, and verifying the accuracy of their accounting records. Compliance with statutory deadlines, preliminary document reconciliation, and systematic monitoring of tax obligations reduce the risk of errors, prevent additional financial charges, and support the stability of a company’s accounting processes. FChain Kazakhstan provides comprehensive business support by combining accounting and tax services, payroll processing, and HR administration. Professional support enables companies to maintain reliable accounting records, prepare statutory reports on time, and monitor the fulfillment of their obligations to the state budget.

 

Form 250.00 in Kazakhstan: Categories, Deadlines and Types of Declarations

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

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