Starting November 10, 2026, Kazakhstan will change the rules for transferring bank data to the State Revenue authorities. The threshold for receipts on personal accounts, at which transactions acquire signs of entrepreneurial income, will grow from 12 minimum wages (MZP) to 360 monthly calculation indices (MRP), Profit.kz reports.
New limits
The changes are formalized by the Minister of Finance Order No. 718 dated October 23, 2026. The document amends the current rules and takes effect on November 10.
Until this date, the threshold is calculated based on the minimum wage and stands at 1,020,000 tenge for three months. Under the new rules, the limit is tied to the MRP. In 2026, 360 MRP equals 1,557,000 tenge. The amount triggering the transfer of data to the tax office will increase by 537,000 tenge.
In 2027, the threshold will be recalculated automatically based on the new MRP size set by the republican budget law.
Verification conditions
The mechanics of identifying unregistered businesses remain unchanged. A bank must transfer data to the State Revenue authorities only if three conditions are met simultaneously:
- during each of three consecutive months, a person receives money from 100 or more different individuals;
- the transfers go to a bank account not intended for entrepreneurial activity;
- the total amount of receipts for this period exceeds 360 MRP (1,557,000 tenge).
Money arriving in specialized accounts of individual entrepreneurs is not included in this calculation.
How data is transferred
Second-tier banks will continue to transmit information quarterly, no later than the 15th day of the month following the reporting period. The data is sent through the State Revenue Committee’s digital system, Smart Data Finance. In the event of a technical failure, the bank must provide the data on a CD with a cover letter.
The order also expands the form for reporting money movements. Now, upon request from tax authorities, banks will have to disclose account balances and turnovers for individuals undergoing comparative control of electronic invoices (ESF). Banks are given 10 working days to respond to such requests.