Form 270.00 for crypto: how to declare your income
How an individual in Kazakhstan declares income from selling crypto on form 270.00: what counts as income, which documents you need and how to file through the taxpayer's account.
Form 270.00 is the individual's declaration of income and property. It covers income on which tax was not withheld at source, including profit from selling digital assets.
1. Calculate your income
Income equals the sale price minus the documented purchase price. Example: you bought 1,000 USDT for 455,000 ₸ and sold for 470,000 ₸. Your income is 15,000 ₸.
| Operation | Amount |
|---|---|
| Sale of 1,000 USDT | 470,000 ₸ |
| Purchase of 1,000 USDT | 455,000 ₸ |
| Income | 15,000 ₸ |
| Personal income tax 10% | 1,500 ₸ |
2. Collect documents
- exchanger statements or receipts for the purchase and sale;
- bank statements showing tenge debited and credited;
- for exchange trading: an annual trade report.
Licensed exchangers in the NBK registry issue such documents, while proving the purchase price for P2P deals is usually hard.
3. Fill in the declaration
The declaration is completed in the taxpayer's account on the State Revenue Committee website or via eGov. Income from digital assets goes in the other income section, and the system calculates the tax at the applicable rate.
4. File and pay the tax
File the declaration by the deadline set by the Tax Code and pay the tax. Current deadlines and budget classification codes are published by the State Revenue Committee.
General rules are in the lesson on crypto taxes, and you can estimate the tax in the "Tax" tab of the calculator.
FAQ
Do I need to file 270.00 if I only bought crypto?
Buying is not income in itself. The obligation to declare arises when you sell crypto for more than you paid.
What is the tax rate on crypto income?
From 2026 personal income tax is 10% on annual income up to 8,500 MCI and 15% on the excess. The MCI in 2026 is 4,325 ₸.
What if I have no purchase documents?
Without proof of the purchase price the tax office may treat the entire sale amount as income. Keep exchanger statements and receipts from the moment you buy.
Updated October 6, 2026