If anything counted as cryptocurrency or tokens was in your name on 31 December, you are on the list of people who must file Form 270.00, the individual income and property declaration (Декларация о доходах и имуществе физического лица). The amount does not matter. Holdings are listed on annex 270.06. If you also sold at a profit during the year, the gain goes on annex 270.01 as income.
The part that can cost you is not the form but one rule in Article 389 of the Tax Code: your purchase cost only counts if it is documented, and otherwise it is zero. This guide follows the form in order and ends with what the July 2026 presidential decree did, and did not, change. It assumes you are a Kazakh tax resident; if you are unsure, see the residency section of our tax overview and the guide on opening an account as a foreigner.
Holding crypto is a reason to file on its own
Kazakhstan has been phasing in universal declaration in stages, and in 2026 not everyone files 270.00 yet. A press release from the Almaty State Revenue Department (ДГД), dated 28 August 2026, lists the grounds that make you file it in 2026 for the 2025 tax year: real estate and other assets held abroad; purchases during 2025 adding up to more than 20,000 MCI (МРП); a combined balance above 1,000 MCI across foreign bank accounts on 31 December; income you must declare and pay tax on yourself; and holding digital assets.
For that last group the wording is ownership of cryptocurrency or tokens as of 31 December of the reporting year, regardless of the amount. So a salaried employee who has never sold a coin moves from "no need to file" to "must file" just by keeping some USDT over New Year.
Selling everything before year end does not get you off the list either. You would not trigger the holdings test, but a profitable sale is self-assessed income, which is another category on the same list.
The six columns of annex 270.06
Under the completion rules approved by Finance Ministry Order No. 695 of 12 November 2025, the main 270.00 form has a box, 12 F, for holding digital assets as of 31 December of the reporting tax period. Ticking it means attaching annex 270.06, titled "Digital assets held as of 31 December of the reporting tax period". One caveat: those rules cover the form for the 2026 reporting year. pro1c.kz notes that the declaration filed in 2026 for the 2025 year goes by the rules approved earlier, so the box number may differ — go by what is printed on the form you file. The column names below follow the completion rules as republished by pro1c.kz.
| Column | What the rules call it | Where people slip |
|---|---|---|
| A | Line number | One coin in one place per line. USDT split across two exchanges reads more clearly as two lines. |
| B | Name of the digital asset | The coin itself. USDT on different networks is still USDT; the network shows up through the address column. |
| C | Quantity | Your balance on 31 December, not what you bought over the year. Coins locked in earn or staking products are still yours. |
| D | Value in tenge | The 31 December price converted to tenge. The rules excerpt does not name a price source; pick one you can screenshot and stick with it from year to year. |
| E | Name of the crypto wallet or exchange | Foreign exchanges are listed by name like any other. |
| F | Wallet address(es) | For a self-custody wallet, the address. The excerpt does not say what to enter for an exchange balance with no dedicated address; ask your tax office if in doubt. |
Save the column D price in early January. Finding last year's closing price in September is possible; proving that the number you used was the one on the day is harder.
If you sold: sale price minus documented cost
Gains from selling crypto have their own line on annex 270.01, labelled income from the appreciation of digital assets. In the completion rules republished by pro1c.kz this is item G under group I of line 002 (270.01.002 I G), with Article 389 of the Tax Code as the legal basis.
Article 389 counts as income the positive difference between the sale price and the initial cost, whether the coins are sold or contributed to a company's charter capital. The question is what counts as initial cost:
- normally, the documented purchase price;
- for inherited or donated coins, an appraised market value;
- where none of the rules apply, zero.
Suppose you bought USDT on P2P for tenge, kept no screenshots, deleted the chat, and later sold it for 800,000 tenge. With proof that you paid 500,000, the gain is 300,000. Without it, the cost drops to zero and the full 800,000 is income. The figures are made up to show the mechanism; the ratio is the point.
No purchase records means zero cost. That follows from the wording of Article 389 itself, not from a strict reading by the tax office. If you cannot show what you paid, everything you received from the sale is treated as gain.
Useful records are the ones you would keep anyway: exchange trade history and account statements, P2P order pages, and the bank statement on the paying side. How to export a Binance account statement is shown in our guide on proving the source of funds to a bank. The same documents that satisfy a bank are your cost evidence at tax time.
Whether swapping one coin for another counts as a sale that has to be valued at the time is not answered by the Article 389 text we read. If you trade coin-to-coin a lot, have a local accountant look at your actual records rather than borrowing another country's approach.
Tax rates: what is confirmed and what is not
The new Tax Code (Law No. 214-VIII of 18 July 2025), in force since 1 January 2026, moved personal income tax to two bands: 10% on annual taxable income up to 8,500 MCI and 15% on the part above that. That is the Astana State Revenue Department's explanation, republished by uchet.kz in December 2025.
That is as far as the sources go. None of the materials cited here says whether crypto gains fall under those bands unchanged, or whether they are added to salary and other income when working out the band, and we have not verified a Tax Code provision that settles it. So this guide does not calculate a tax figure for you. If your gains are small, focus on filing correctly. If they could approach the 8,500 МРП line, have a licensed local accountant run the numbers against the code.
The 15 September deadline, and filing late
The Almaty press release gives 15 September 2026 as the last day to submit Form 270.00 and 25 September 2026 as the last day to pay any self-assessed income tax. Those dates applied to the 2025 tax year. Check next year's announcement from the tax authority before assuming they carry over.
Channels listed in the release:
- the taxpayer's online account at cabinet.kgd.gov.kz;
- the eGov.kz portal and the eGov mobile app;
- the e-Salyq Azamat app;
- banks' mobile apps;
- on paper, in person at your tax office or by registered post.
The 2026 deadline has passed. If you have not filed, the press release says a first late filing gets a warning, and a repeat within a year is fined 15 МРП. The warning is not the real cost. A year-end crypto balance that was never declared is far harder to explain later, when a bank asks where your money came from.
The July decree's tax break is not law yet
On 7 July 2026 President Tokayev signed the decree "On measures to stimulate and develop the digital asset industry in the Republic of Kazakhstan". zakon.kz's explainer of 8 July picks out two points for individuals:
- income from digital asset transactions carried out through regulated Kazakh infrastructure is planned to be exempt from personal income tax;
- a mechanism is planned for voluntarily disclosing digital assets held on unregulated foreign platforms and moving them to licensed domestic ones.
The word is "planned". The detail is left to a follow-up action plan and changes to the tax law, and as of October 2026 we found no such amendment in force. Two consequences: the exemption did not exist for the 2025 declaration, and even when it arrives it is tied to regulated Kazakh infrastructure, which excludes sales on foreign exchanges. There is no working procedure for the voluntary disclosure scheme yet either, so there is nothing to act on until one is published.
To check whether a platform is licensed locally, run the name through the AFSA register lookup; our guide to the AFSA register explains how to read the four fields.
Questions
I only have a few dollars of USDT left. Do I still fill in 270.06?
Yes. The Almaty State Revenue Department's August 2026 press release says ownership of cryptocurrency or tokens on 31 December of the reporting year must be declared regardless of the amount. Enter the actual quantity and its tenge value on that day.
My coins sit on a foreign exchange, not a Kazakh licensed platform. Does that change anything?
No. The obligation depends on whether you held digital assets on 31 December, not where. Annex 270.06 has one column for the wallet or exchange name and one for the wallet address, so a foreign exchange simply goes in by name.
Didn't the July decree abolish income tax on crypto?
The 7 July 2026 decree says income from digital asset transactions carried out through regulated Kazakh infrastructure is planned to be exempted from personal income tax, with details left to a follow-up action plan and legislative changes. When this guide was checked we found no amendment in force. Sales on foreign platforms are outside that plan in any case.
What this guide is based on
All pages were opened and checked in October 2026. The State Revenue Committee site (kgd.gov.kz) and eGov could not be reached from outside Kazakhstan, so the press release and form rules were checked against full republications on accounting news sites; the tax authority's own site is the original.
- Всеобщее декларирование: что отражать в форме 270.00 в 2026 году? Almaty State Revenue Department press release, 2026-08-28, republished by pro1c.kzDigital assets declared regardless of amount; 15 and 25 September deadlines; filing channels; warning and 15 МРП fine for late filing.
- Форма 270.00. Бланк и правила составления формы в 2026 году pro1c.kzOrder No. 695; box 12 F; columns of annex 270.06; line 270.01.002 I G.
- Tax Code Article 389: income from appreciation of digital assets kodeksy-kz.com legal databaseSale price minus initial cost; documented purchase price; zero cost otherwise.
- ИПН-2026: новые ставки и налоговые вычеты uchet.kz, 2025-12-22, citing the Astana State Revenue Department10% and 15% personal income tax bands and the 8,500 МРП threshold.
- Доходы от криптовалюты могут освободить от налога в Казахстане zakon.kz, 2026-07-08Title of the 7 July decree, the "planned" exemption wording and the voluntary disclosure mechanism.