Tax and reporting checklist for Kazakhstan LLPs, 2026

Prices and contracts reflect the 16% standard VAT rate (from 1 January 2026, previously 12%).

Turnover since 1 January is compared with the VAT registration threshold of KZT 43.25m (10,000 MCI).

Once the threshold is exceeded, the VAT registration application is due within 5 business days.

If a legal entity holds more than 25% of the LLP, the company is on the general regime: the simplified regime is closed to it.

The company's activity code is checked against the list of 44 activities (185 codes) barred from the simplified regime since 2026.

Customers on the general regime know that purchases from a simplified-regime supplier are not deductible for them.

You cannot deregister from VAT because turnover fell: only on moving to a special regime or on liquidation.

The simplified-regime rate in Astana and Almaty for 2026 is 3% instead of the base 4%: check that the return uses it.

Simplified-regime return 910.00: by 15 August for the first half-year and by 15 February for the second; taxes by the 25th of the same month.

Return 200.00 (payroll PIT and social tax): by the 15th of the second month after the quarter, if the company has employees.

VAT return 300.00: by the 15th of the second month after the quarter.

Corporate income tax return 100.00 for the previous year: by 31 March.

Withholding tax return 101.04 on payments to non-residents: by the 15th of the second month after the quarter, by 31 March for Q4.

Payroll: the employer pays 6% social tax, 3.5% employer pension contribution, 5% social contributions and 3% health insurance; 10% PIT, 10% pension contribution and 2% health insurance are withheld from salaries.

Employment contracts and changes are entered in the national employment register on time: late entries cost a small business 60 MCI.

EAEU imports: the import application (form 328.00) and import VAT are due by the 20th of the month after the goods are recorded.

Export and import contracts from $50,000 have a registration number before performance starts.

A repeat breach of currency rules within a year, including a late registration number, costs a small business 20 MCI.

The report to the National Bank on a foreign bank account is due by the 10th of the month after the quarter, even with zero turnover.

An Astana Hub participant files its quarterly report by the 20th of the month after the quarter.

The profile in the taxpayer's online account is checked: a return not filed on time is generated by the system with zero amounts.

A founder who is an individual files form 270.00 by 15 September if their foreign bank accounts held more than 1,000 MCI on 31 December.

A desk-review notice gives 30 business days to respond: an amended return or an explanation with documents.

Errors in filed returns are corrected only by an amended return: since 2026 a filed return cannot be withdrawn.

Source documents are kept for the whole tax limitation period, 3 years for most companies.

Late VAT registration: a fine of KZT 216,250, and if the tax office notice is ignored, outgoing bank payments are suspended.

Unrepatriated export proceeds: a fine of 20% of the unreturned amount, imposed by a court.

12 months without returns put the company on the inactive taxpayer list, and its founder or director can be refused registration of a new entity.

Fines are set in MCI: in 2026 one MCI is KZT 4,325.