Crypto taxes in Kazakhstan in 2026
How an individual's income from selling crypto is taxed under the 2026 Tax Code: 10% and 15% income tax rates, what counts as income and how to declare it.
Kazakhstan's new Tax Code applies from 2026. An individual's income from selling digital assets counts as property income and is subject to personal income tax (IIT).
What is taxed
Not the whole sale amount but the profit: the sale price minus the documented purchase price.
| Situation | Tax |
|---|---|
| Bought and holding | No income, no tax |
| Sold for more than you paid | IIT on the difference |
| Sold for less than you paid | No profit |
You must document the purchase price: exchanger receipts, bank statements, exchange reports. Without documents your costs may not be recognised.
Rates
| Annual income | IIT rate |
|---|---|
| Up to 8,500 MCI (36,762,500 ₸ in 2026) | 10% |
| Above 8,500 MCI | 15% on the excess |
The monthly calculation index (MCI) is 4,325 ₸ in 2026. The progressive rate applies to annual income, so your other taxable income matters too.
Example
You bought USDT for 1,000,000 ₸ and sold it for 1,500,000 ₸. The profit is 500,000 ₸ and IIT at 10% is 50,000 ₸. Work out your own case in the tax calculator.
How to declare
Property income is declared on form 270.00 after the year ends. You can file it through the taxpayer's online account or eGov. The tax is paid after filing within the set deadline.
Possible exemption
The government has proposed exempting income from deals via Kazakhstan digital asset providers in 2026–2028. At the time of this update the amendments have not been adopted. Follow official announcements from the State Revenue Committee.
What to keep
- purchase receipts and confirmations from the exchanger;
- bank statements for the payments;
- sale confirmations and tenge receipts;
- transaction hashes if you moved funds between wallets.
Updated October 6, 2026