Crypto tax in Kazakhstan in 2026

8 min read · Published 6 October 2026

10% on gains on an ordinary exchange and 0% on an AIFC exchange until 2066. How to calculate income, what happens with mining and staking, and when to file.

Item	In 2026
Rate for individuals	10% on gains, 15% on income above 8,500 MCI, ~$81,000
AIFC exchanges	0% until 1 January 2066
Holding period relief	none
Coin-to-coin swaps	taxed as a sale
Mining	licensed only, with an electricity fee
Tax return	by 15 September, tax by 25 September
Data sharing	from 2027

Data checked 2026-10-06

In Kazakhstan crypto tax depends not on how long you hold but on where the trade happens. Gains on an exchange of the Astana International Financial Centre are exempt until 1 January 2066, while gains on a foreign exchange are taxed at 10%.

A new Tax Code applies from 2026: personal income tax has become progressive. Digital asset holdings must be shown in the annual return whatever the amount, and local platforms are already collecting data for exchange with other countries.

Who pays crypto tax in Kazakhstan

A Kazakhstan tax resident is anyone who spends 183 days or more in the country in any 12 consecutive months, counting days of entry and exit. A resident pays tax on worldwide income, including gains on foreign crypto exchanges.

A non-resident pays personal income tax only on Kazakhstan-source income. For people who moved from Russia this is an important line: until residence starts, crypto income remains a matter for the previous country, whose reporting rules still apply.

Citizenship and a residence permit do not affect residence; only days count. The rules are covered in detail on the Kazakhstan taxes page.

If residence starts mid-year, it is easier to split the tax history by date: trades before and after the move. This avoids disputes over which country may tax a particular gain and simplifies the first Kazakhstan return.

How to calculate crypto income

Tax is charged on the gain: the sale price minus the documented purchase price. If the trade was in dollars, the gain is first calculated in dollars and then converted into tenge at the average official rate for the year of sale.

Swapping one coin for another counts as a sale: the gain is fixed at the moment of the swap, even if not a single tenge reaches a bank account. Without proof of the purchase price, tax is charged on the full sale amount, so exchange statements are worth keeping from day one.

The purchase price is proven with exchange statements, bank payments and wallet history. If coins were bought in batches at different times, each batch is best tracked separately: that shows the gain from each sale and makes the calculation easier for the tax office to check.

Situation	Calculation	Tax
Bought coins for $10,000, sold for $15,000 on a foreign exchange	$5,000 gain × 10%	$500
The same trade on an AIFC exchange	exemption until 2066	$0
Annual gain of $100,000, no other income	10% on $81,000 and 15% on $19,000	~$11,000
Sold staking rewards for $2,000 with no purchase price	$2,000 × 10%	$200
Swapped one coin for another with a $3,000 gain	the swap counts as a sale	$300

Amounts in US dollars at the National Bank of Kazakhstan rate of 6 October 2026, tax rounded. The monthly calculation index for 2026 is 4,325 tenge.

Crypto income in Kazakhstan means a calculation, a tax return and a clean history for the bank

Mistakes are rarely about the rate and usually about details: coin-to-coin swaps not treated as sales, lost statements with purchase prices, holdings missing from the return, and withdrawals from a foreign exchange with no explanation for the bank. We calculate the tax across all trades, prepare the return, find a legal cash-out route through AIFC exchanges and help with tax residence.

The cost of support depends on the number of trades and exchanges; a manager will calculate it in the chat.

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Mining and staking

Digital mining in Kazakhstan is a licensed activity. Miners pay a separate digital mining fee on every kilowatt-hour consumed, and the rate depends on the electricity price: the cheaper the power, the higher the fee.

A mining company's profit is subject to corporate income tax, and an individual may not mine without a licence.

The Tax Code has no separate rule for staking. Coins received from staking are taxed on sale, and since they have no documented purchase price, tax is charged on the full proceeds.

Cashing out crypto and moving it to a bank

Crypto can be legally exchanged for tenge only through exchanges licensed in the AIFC. Money from them goes straight to a Kazakhstan bank account.

Banks check transfers from foreign exchanges more strictly: they may ask for a trade statement, the agreement with the exchange and an explanation of where the coins came from. A clean trade history and a filed return save weeks of correspondence with the bank.

Moving a large sum to a foreign account is a separate matter: the bank will check the source of funds, and a foreign account with a balance above 1,000 monthly calculation indices must be shown in the return.

Crypto account data sharing

Kazakhstan has committed to start automatic exchange of crypto-asset data under the standard of the Organisation for Economic Co-operation and Development in 2027, and platforms are already collecting data for 2026. The State Revenue Committee will see residents' trades on exchanges in countries that have joined the standard.

This means crypto income on a foreign exchange stops being invisible. It is safer to declare past trades voluntarily than to wait for a notice from the tax office with late-payment interest.

This matters for small holders too: the income and assets return requires showing the mere fact of holding coins, even if there were no sales in the year.

Licences for crypto companies in Kazakhstan

In Kazakhstan digital asset businesses are regulated by the AIFC: exchanges, custodians and brokers obtain a licence from its financial regulator and operate under law close to English law. An ordinary Kazakhstan company may not accept or exchange clients' crypto without such a licence.

For an international project with no clients in Kazakhstan a licence in another country is often more convenient, for example in Estonia or the British Virgin Islands.

A company for a related business that does not handle client coins - development, consulting, marketing - is registered in Kazakhstan under the ordinary rules.

Murblz sets up crypto companies and licences in these services: crypto licence in Estonia, BVI company with a virtual asset service provider licence, company registration in Kazakhstan.

This topic in other countries

Crypto tax in other countries:

Taxes, relocation and business in this country:

Where crypto is not taxed at all is covered in countries with no crypto tax.

FAQ

What is the crypto tax in Kazakhstan in 2026?

10% personal income tax on gains from sales, and 15% on the part of annual income above 8,500 monthly calculation indices, about $81,000. Trades on AIFC exchanges are tax-free until 2066.

Do I pay tax on crypto traded on an AIFC exchange?

No. Gains from selling digital assets on exchanges of the Astana International Financial Centre are exempt from personal income tax until 1 January 2066. Holdings must still be shown in the tax return.

Do I need to report crypto in Kazakhstan's annual return?

Yes. Digital asset holdings at 31 December are shown in the income and assets return whatever the amount. The deadline is 15 September of the following year, and tax is paid by 25 September.

Is swapping one cryptocurrency for another taxable?

Yes, a swap counts as a sale, and the gain is taxed at the moment of the swap even if no money was withdrawn to a bank account.

How is the tax calculated if the trade was in dollars?

The gain is first calculated in dollars as the difference between the sale price and the documented purchase price, then converted into tenge at the average official rate for the year of sale.

Can an individual mine crypto in Kazakhstan?

No, digital mining is a licensed activity. Miners pay a fee for every kilowatt-hour consumed, and a mining company pays corporate income tax on its profit.

Does a non-resident pay crypto tax in Kazakhstan?

A non-resident pays personal income tax only on Kazakhstan-source income. Residence starts after 183 days in the country in any 12 consecutive months.

Will the tax office learn about trades on a foreign exchange?

Yes, from 2027 Kazakhstan starts automatic exchange of crypto-asset data with other countries, and platforms are already collecting data for 2026.

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Crypto tax in Kazakhstan in 2026

Who pays crypto tax in Kazakhstan

How to calculate crypto income

Mining and staking

Cashing out crypto and moving it to a bank

Crypto account data sharing

Licences for crypto companies in Kazakhstan

This topic in other countries

FAQ

Don’t want to figure this out alone?

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