Tax calendar

Payment deadlines and key figures for 2026

A short list. The exact payments depend on your tax regime.

November 2026

1. 5November

   Personal income tax on October income of private practitioners: notaries, bailiffs, lawyers and mediators.

2. 10November

   Personal income tax and water-use fee under the special regime for peasant and farm enterprises, for 1 January to 1 October.

3. 20November

   VAT on October imports from the EAEU, October excise, and the environmental fee on purchased limits (category I and II sites, up to 100 MCI a year).

4. 24November

   Personal income tax on October income of foreign staff of non-residents with no permanent establishment or no Kazakhstan tax registration.

5. 25November

   Corporate income tax advances for November. Corporate and personal income tax withheld at source for October. VAT, mineral extraction tax and export rent tax for Q3. Social tax, unified payment, pension contributions and social payments for October. Current property tax and land payments.

• Full notice (in Russian)

Key figures, 2026

Monthly calculation index (MCI)

₸4,325

Minimum wage

₸85,000

Subsistence minimum

₸50,851

VAT, standard rate

16%

Corporate income tax, standard rate

20%

VAT registration threshold

10,000 MCI (₸43.25m)

Law No. 239-VIII of 8 December 2025 on the 2026–2028 republican budget; Tax Code of Kazakhstan No. 214-VIII of 18 July 2025.