As one of the leading IT countries, Kazakhstan in 2026 began streamlining its legislation in the cryptocurrency sector. Cryptocurrency tax regulation in Kazakhstan is gradually becoming more comprehensive, with continuous improvements introduced by the relevant committees. At the 21st meeting of the Project Office for the Implementation of the new Tax Code, another package of amendments to the draft document was prepared. These amendments mainly concern tax benefits for individuals but also provide incentive mechanisms for foreign investors and businesses.

 

Key Changes to Cryptocurrency Legislation in Kazakhstan in 2026

Perhaps now is the best time to register a cryptocurrency license in Kazakhstan. After all, cryptocurrency taxation in Kazakhstan in 2026 is still taking shape, just like the legal market, exchanges, and operating rules within the sector.

 

Here are the main innovations in the country’s legal framework:

 

  • Digital Assets Legislation. A distinction has been introduced between crypto-assets and digital financial assets (stablecoins and tokenized assets).
  • Licensing of Operators. Mandatory registration of cryptocurrency exchanges and exchange services under the supervision of the National Bank.
  • Committee on Digital Assets. A new authority has been established to regulate and develop the market.
  • Presidential Decree. A strategy for industry development has been adopted, with an emphasis on transparency and investor protection.
  • Mining Regulation. Requirements for the use of renewable energy and enhanced tax oversight have been introduced.
  • Integration with the AIFC. A special regulatory regime has been established for the Astana International Financial Centre (AIFC).

 

Tax benefits for both cryptocurrency traders and users who use this type of digital asset for exchange, purchasing goods, or paying for services are also being actively discussed.

 

Is It Legal to Own and Trade Cryptocurrency in Kazakhstan?

With the modernization of the Law on Digital Assets, cryptocurrency circulation has been officially legalized in the country. Cryptocurrency taxation in Kazakhstan now applies to all participants in such transactions, as well as to licensed exchanges and exchange service providers.

 

Both individuals and legal entities have the full right to work with cryptocurrencies, provided they pay taxes and comply with the law. Companies are required to obtain the appropriate licenses for cryptocurrency trading, exchange activities, and mining operations.

 

AIFC vs. the General Tax Regime: What Is the Difference?

Cryptocurrency tax regulation in Kazakhstan is carried out in two main ways: under the general tax regime and through the Astana International Financial Centre (AIFC) (regulated by the AIFC). Here are the key differences:

 

AIFC Regime General Regime
Legal status Digital assets are regulated under a separate legal framework of the AIFC based on English common law. Regulation is carried out under the Law “On Digital Assets” and the Tax Code of the Republic of Kazakhstan.
Licensing Exchanges and operators obtain licenses within the AIFC under the supervision of the Astana Financial Services Authority. Licensing is carried out through the National Bank of Kazakhstan.
Taxation of Individuals Preferential regime: income from cryptocurrency transactions may be exempt from tax or taxed at a reduced rate (depending on the AIFC resident status). 10% tax on profits from the sale of cryptocurrency.
Taxation of Companies Companies that are AIFC residents are exempt from corporate income tax on income derived from digital asset transactions. 20% corporate income tax on profits from cryptocurrency transactions.
Mining Mining is not directly regulated within the AIFC, but companies may operate under a preferential tax regime when tokenizing assets. Mining is recognized as taxable income and is subject to tax (10–20%) as well as an excise duty on electricity.
Reporting Simplified reporting within the AIFC framework, with separate reporting forms for digital assets. Tax returns are filed using Forms 250.00 and 270.00 with the tax authorities of the Republic of Kazakhstan.
Investor Protection Enhanced investor protection and international regulatory standards. National standards, with oversight by the tax authorities and the National Bank.
International Operations Opportunity to attract foreign investors and tokenize assets within an international jurisdiction. Limited by domestic regulation and the Tax Code.

 

The choice of cryptocurrency tax regulation in Kazakhstan will largely depend on the specific type of activity you intend to carry out, whether you operate within the country or on international platforms, and the scale of your operations.

 

Do You Need to Pay Tax on Cryptocurrency in Kazakhstan?

Taxation of cryptocurrency transactions in Kazakhstan is a mandatory requirement for legal operations in the country. You may need legal support for a crypto business if you want to properly structure your operational activities and avoid legal issues, risks, and other challenges.

 

For Individuals

Passive cryptocurrency (stored in accounts or wallets) is not subject to taxation. The tax obligation arises only when actual transactions are carried out, such as exchanging cryptocurrency, using it to pay for goods or services, or converting it into fiat currency. Tax is imposed only on the profit (the difference between the purchase and sale price) and amounts to 10% of the transaction profit. At the same time, an individual must independently declare their income using Forms 250.00 and 270.00.

 

For Individual Entrepreneurs

For this category of entrepreneurs, income from cryptocurrency is included in the general tax base. Depending on the tax regime applicable to the individual entrepreneur, the tax rate ranges from 10% to 15% of the transaction profit. This also applies to mining and trading crypto assets.

 

For Legal Entities

A standard corporate income tax rate of 20% applies to businesses. At the same time, the amount of taxable profit may be recalculated taking expenses into account. These include commissions, the cost of acquiring crypto assets, electricity costs for mining, and other related expenses. For companies operating on domestic exchanges, a preferential tax regime is being developed and will remain in effect until 2028.

 

Which Cryptocurrency Transactions Are Subject to Tax?

Cryptocurrency taxes in Kazakhstan apply to the following types of transactions:

 

  • sale of cryptocurrency for fiat currency;
  • exchange of one cryptocurrency for another cryptocurrency;
  • payment for goods and services using cryptocurrency;
  • mining (receiving newly generated coins);
  • income from staking/DeFi.

 

At the same time, some transactions can still be carried out without additional tax expenses.

 

Which Transactions Are Not Subject to Tax?

Cryptocurrency taxation in Kazakhstan in 2026 excludes the following asset-related activities:

 

  • Holding. Passive ownership of assets without selling, exchanging, or using them.
  • Transfers between your own wallets. Internal transactions without a change of ownership.
  • Gifts. Transfer of assets free of charge (tax may arise for the recipient upon a subsequent sale).
  • Inheritance. Receiving assets through inheritance is not taxed at the time of transfer.
  • Depositing to an exchange. Depositing cryptocurrency into an exchange account or wallet without selling it.
  • Internal transfers within the AIFC. Transactions within the Astana International Financial Centre may be exempt from taxation if they are not related to the sale or disposal of assets.

 

In addition, certain expenses are taken into account when calculating the amount of revenue after transactions, thereby reducing the overall tax burden.

 

How Cryptocurrency Tax Is Calculated

Taxation of cryptocurrency transactions in Kazakhstan is carried out according to standard calculation methods. However, there are differences between categories of taxpayers.

 

Calculation Formula Example
Individuals Tax = (Sale Price – Purchase Price – Expenses) × 10% Purchased BTC for ₸1,000,000, sold for ₸1,300,000 → (1,300,000 – 1,000,000) × 10% = ₸30,000
Individual Entrepreneurs Tax = (Income – Expenses) × 10–15% (depending on the tax regime) Profit of ₸300,000, tax rate 12% → 300,000 × 12% = ₸36,000
Legal Entities Tax = (Income – Expenses) × 20% Profit of ₸300,000 → 300,000 × 20% = ₸60,000
Mining Tax = (Number of Coins × Market Price – Electricity Costs) × applicable rate (10–20%) Mined 0.1 BTC at a market price of ₸13,000,000 → income ₸1,300,000, expenses ₸200,000 → (1,300,000 – 200,000) × 20% = ₸220,000

 

The key difference is the tax rate applied to each category of taxpayer.

 

What Tax Rates Apply in Kazakhstan?

The new law not only provides greater clarity regarding cryptocurrency taxation in Kazakhstan but also establishes the applicable tax rates.

 

Tax Rate Application
Individuals 10% Profit from the sale, exchange, or payment for goods and services using cryptocurrency.
Individual Entrepreneurs 10–15% (progressive) Income from trading and mining is included in the general tax base.
Legal Entities 20% Corporate income tax on profits from cryptocurrency transactions.
Mining 10% (individuals), 10–15% (individual entrepreneurs), 20% (legal entities) + excise duty on electricity Income = number of coins × market price at the time of receipt.
Staking/DeFi Income 10% (individuals), 10–15% (individual entrepreneurs), 20% (legal entities) Income from interest and rewards is taxed as investment income.

 

At the same time, electricity costs, the cost of acquiring assets, and similar expenses may be deducted from the taxable transaction amount. This reduces the final tax liability by recalculating the taxable profit.

 

How to Declare Cryptocurrency Income

Starting from the beginning of 2026, cryptocurrency taxes in Kazakhstan are collected in the same way as taxes on any other income earned by individuals, entrepreneurs, and businesses. Moreover, the obligation to declare this income is imposed on the entities that have received the profit. The procedure is as follows:

 

  • Determine the profit: Sale Price – Purchase Price – Expenses.
  • Report the income in the appropriate tax return (individuals – Form 250.00, individual entrepreneurs – Form 910.00 or 240.00, legal entities – Form 100.00).
  • Apply the applicable tax rate (10%, 10–15%, or 20%).
  • Submit the tax return to the tax authority before the established deadline.
  • Pay the tax through the Unified Tax Payment (UTP) system or by bank transfer.

 

There is nothing complicated about it. However, do not forget that you must also submit documentation identifying the source of the income.

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What Documents Confirm the Source of Funds?

Cryptocurrency taxation in Kazakhstan in 2026 is impossible without clearly determining how the income was obtained. Therefore, when declaring such income, it is necessary to submit documentary evidence of cryptocurrency transactions.

 

Issued By Applicable Transactions
Exchange statements Licensed cryptocurrency exchanges Purchase, sale, and exchange of cryptocurrency
Bank statements Second-tier banks Deposits and withdrawals of fiat funds, confirmation of payments
Contracts and acceptance certificates Counterparties, service providers Payment for goods/services in cryptocurrency, transactions between parties
Mining pool certificates Mining pools and mining companies Confirmation of mining income
Wallet reports Official cryptocurrency wallets/services Transaction history, transfers between personal wallets
AIFC documents Astana Financial Services Authority Transactions of companies that are residents of the AIFC

 

By the way, failing to submit documents on time may lead to problems.

 

What Happens If You Do Not Pay Cryptocurrency Tax?

Cryptocurrency tax regulation in Kazakhstan provides for liability in cases of failure to declare income:

 

  • Administrative fines are imposed for late submission of tax returns or non-payment of taxes. The amount depends on the unpaid tax and the length of the delay.
  • Each day of delay increases the debt according to the following formula: tax amount × refinancing rate × number of overdue days.
  • Bank accounts may be frozen until the debt is fully repaid.
  • In the case of significant tax debt, the tax authorities may prohibit travel abroad.
  • Criminal proceedings may be initiated in cases of intentional large-scale tax evasion. Possible penalties include fines, restriction of liberty, or imprisonment.

 

If a late filing or an incorrect tax return was accidental, you can always prove it. Nevertheless, it is better to avoid such issues altogether.

 

Legal Assistance from Lawrange

The taxation of cryptocurrency transactions in Kazakhstan has legalized this market, opening access to both corporations and private individuals. However, no one is protected from mistakes or misunderstandings regarding the procedural aspects of tax reporting and tax calculation for cryptocurrency transactions. With the Lawrange team, you can rely on:

 

  • Consultations. Detailed explanations of tax regulations and the rules for declaring cryptocurrency income.
  • Transaction Support. Legal review of contracts, acceptance certificates, and documents related to cryptocurrency transactions.
  • Tax Return Preparation. Completion of tax forms (250.00, 910.00, 100.00) taking into account the specifics of cryptocurrency income.
  • Protection of Interests. Representation before tax authorities and courts during disputes or audits.
  • Structuring. Development of lawful tax optimization structures (for example, through the AIFC).

 

Ready to start working with crypto assets in the Kazakhstan market? Contact the Lawrange experts for a consultation!

 

FAQ

Are P2P transactions subject to tax?

Yes. They are subject to tax because they involve the disposal of cryptocurrency resulting in income.

 

Is it necessary to declare cryptocurrency?

Yes. Income from the sale, exchange, or mining of cryptocurrency must be reported in the tax return.

 

How do you pay tax when trading through Binance?

Tax is paid on the profit according to the general rules: income is calculated, expenses are taken into account, and the applicable tax rate depends on the taxpayer’s status (10%, 10–15%, or 20%).

 

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