Tax and reporting checklist for Kazakhstan LLPs, 2026
Kazakhstan's new Tax Code has applied since 1 January 2026. This one page shows what an LLP should check now, what to do every month and quarter, and which mistakes cost money. Every item cites the rule behind it.
What's inside
- New rules to check now: 16% VAT, the VAT registration threshold, who can no longer use the simplified regime.
- Deadlines for returns 910.00, 200.00, 300.00, 100.00 and 101.04, plus monthly duties: payroll taxes, the employment contract register, EAEU imports, currency contracts.
- Quarterly and annual deadlines: the foreign bank account report, the Astana Hub participant report, the founder's form 270.00.
- Mistakes that cost money: fines and the suspension of outgoing bank payments.
Why it is worth checking
fine for late VAT registration; if a tax office notice is ignored, outgoing payments are frozen
Administrative Code Art. 269 · Tax Code Art. 86 · 50 MCIif a legal entity owns more than 25%, the simplified regime is closed. A foreign subsidiary pays under the general regime
Tax Code 2026, Art. 723without returns filed by the company itself puts it on the inactive taxpayer list; its sole founder or its director can then be refused a new company registration
Tax Code 2026, Art. 108 · Law No. 2198, Art. 11FAQ
Is it free?
Yes. You leave a contact and the checklist opens right after you send the form. We may write once to ask if you need help, with no mailing list.
Who is it for?
LLPs in Kazakhstan, including foreign-owned ones and Astana Hub participants. Some items also apply to sole traders.
Does it replace an accountant?
No. It helps you check that nothing from the new rules was missed. Your accountant still calculates the taxes and files the returns.
How often is it updated?
Whenever the rules it cites change. The version date is shown at the top of the checklist.
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