Who is required to fill out and submit an Individual Income Tax Return?

Updated 22.09.2026

Return 270 is required to be submitted by:

  • Tax residents of the Republic of Kazakhstan, if they received property income, such as from the sale of securities (both long and short positions) or from derivative transactions.
  • Tax residents of the Republic of Kazakhstan who received income from abroad, such as dividends or coupons.
  • Tax residents of the Republic of Kazakhstan who are engaged in private practice.
  • Tax residents of the Republic of Kazakhstan who have accounts in foreign banks (except for those required to file the Assets and Liabilities Return – Form 250).
  • Tax residents of the Republic of Kazakhstan who own real estate, securities, or interest in companies outside of Kazakhstan (also with an exception for those who file Form 250).
  • Tax non-residents, if they received income from sources in Kazakhstan, such as from the sale of securities or dividends.



According to the Regulations for provision of services, we do not provide an advice on tax issues. For all questions regarding taxation, you should contact professional tax consultants or the tax authorities of the Republic of Kazakhstan at 1414 or +7-800-0807777.


Freedom Finance group of companies are not responsible for any consequences that may arise from use of this information. When preparing tax reporting, individuals must be guided exclusively by the applicable regulations of the Republic of Kazakhstan.

Was the answer helpful?

Please, rate the answer on a scale from one to five.

16, Dostyk street, integral non-residential facility No.2, Yessil district Astana, Republic of Kazakhstan (Talan Towers Offices).

+7 7172 67 77 55 - Free from landline numbers in Kazakhstan; calls from international and mobile numbers are chargeable.

(+7 727 3557555 – additional)

7555 - free from mobile operators in Kazakhstan [email protected], [email protected]

Notify about fraudulent activities or security issues regarding this resource: fbroker.kz/trustcenter

Owning securities and other financial instruments is always associated with risks: the value of securities and other financial instruments can both rise and fall. Past investment results do not guarantee future income. In accordance with the law, the company does not guarantee or promise future returns on investments, nor does it provide guarantees regarding the reliability of potential investments or the stability of potential income.

Freedom Finance Global PLC provides brokerage (agency) services in the securities market on the territory of the Astana International Financial Center (hereinafter referred to as AFSA) in the Republic of Kazakhstan. Subject to compliance with requirements, conditions, restrictions and/or directions of the Acting Law of the AFSA, the Company is authorized to conduct the following Regulated Activities under License No. AFSA-A-LA-2020-0019: Dealing in Investments as Principal, Dealing in Investments as Agent, Managing Investments, Advising on Investments, Arranging Deals in Investments.

S&P Global ratings – “BB-”, outlook “Positive”.

Ownership of securities and other financial instruments always involves risks: the cost of securities and other financial instruments may rise or fall. Past investment results do not guarantee future returns. In accordance with the legislation, the company does not guarantee or promise the profitability of investments in the future, does not guarantee the reliability of possible investments and the stability of the amount of possible income.

The information on the website is updated as part of keeping the data up-to-date and meeting regulatory disclosure requirements. Please note that these updates are for informational purposes only and are not marketing materials!