From 1 January 2026, Kazakhstan is introducing new requirements for the use of bank cards and mobile transfers. Tax expert Dmitry Kazantsev explained how citizens can prepare for the changes and potential inspections by government authorities.
According to Lsm.kz, the specialist reported that in cases where an account receives many irregular transfers not linked to official income or close relatives, the account holder may be asked for an explanation.
"Following the Prime Minister's statement on 16 October about a clean slate approach to administration and the cancellation of desk audits for small businesses, it can be assumed that the state is ready not to focus on past periods. However, from 1 January 2026, a new phase will begin, and the rules for using bank cards will become stricter," added Dmitry Kazantsev.
The expert emphasised that a personal bank card should only be used to receive salary, dividends, and transfers from close relatives. According to him, this will become a key criterion when assessing the legality of incoming funds.
Speaking about possible sanctions, Kazantsev noted that if undeclared income is discovered, a taxpayer may be charged additional tax of 10% of the amount not reflected in the declaration. A fine of up to 200% of the additional tax assessed is also provided.
In some cases, stricter measures are possible. If a person cannot confirm the legal origin of their assets, government authorities have the right to initiate confiscation proceedings. Kazantsev clarified that this measure applies to those suspected of corruption.
"However, if a person owns, for example, 10 apartments without having any official income, they may be required to explain the origin of these assets," the expert explained.
In his assessment, for most citizens the consequences will be limited to paying the additional tax — 10% of the amount — provided it is paid within 30 working days.