On July 15, 2025, the Law of the Republic of Kazakhstan No. 208-VIII introduced amendments to the Tax Code and related legislation. Some of these changes come into effect starting September 15, 2025.
Internet Platforms Recognized as Tax Agents
Operators of online platforms, where payments for services or works are not processed through the platform itself, are now obliged to provide tax authorities with information about registered individuals who deliver services or perform work using the platform. The procedure and deadlines for submission will be determined by the authorized body.
Banks Required to Provide Data to Tax Authorities
Second-tier banks must provide tax authorities with information on individuals who are required to file asset, income, and property declarations. This includes:
- the existence and numbers of bank accounts;
- account balances;
- money transfers related to the acquisition of property worth more than 20,000 MCI per year.
Biometric Identification in Tax Administration
Tax authorities are now authorized to use biometric identification in their information systems as part of tax administration processes.
Stricter Control Over Excise Goods
When selling goods subject to mandatory labeling, all retail transactions through online cash registers must be carried out exclusively by scanning the identification codes placed on the products.
New Rules for Housing Cooperatives and Property Owners’ Associations
- Housing cooperatives (including non-residential premises) are now classified as non-profit organizations.
- A registration fee and rates have been introduced for the state registration (or re-registration) of property owners’ associations (POAs) and housing cooperatives.
Criminal Liability for “Dropper” Activities
Starting September 16, 2025, a new Article 232-1 of the Criminal Code of Kazakhstan comes into force. It establishes liability for the illegal provision, transfer, or acquisition of access to bank accounts, payment instruments, or identification tools, as well as unlawful payments and transfers. Punishment ranges from fines to imprisonment of up to 7 years.
Changes for Private Practice Professionals
Individuals engaged in private practice must now pay Personal Income Tax (PIT) no later than October 5, 2025 (for the third quarter).
New Requirements for Sole Proprietorship Registration
From September 15, 2025, individuals whose annual income exceeds 360 MCI are required to register as sole proprietors. Previously, the threshold was set at 12 times the minimum monthly wage (MMW).
Starting September 15, 2025, significant tax changes will take effect in Kazakhstan. They impact online platforms, banks, businesses, and individuals alike. The new rules strengthen transparency and accountability, expand the use of digital tools, and introduce stricter liability measures. These reforms aim to enhance tax compliance and modernize administration in the country.
For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820.
Prepared by:
Moldir Mukhtar
Business Development Specialist
FChain Kazakhstan
September 17, 2025