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Kazakhstan may temporarily bar taxpayers from leaving the country if their tax debt exceeds 27 thousand monthly calculation indices (MCI) — 116.8 million tenge — and remains unpaid for three months. The State Revenue Committee outlined the conditions in response to an enquiry from LS (lsm.kz). The rule has been in force since July 1, 2026. An extension to four months is under consideration.
How much tax debt can trigger a ban on leaving Kazakhstan
A temporary travel ban requires two conditions to be met: the amount owed and how long it has remained unpaid. The debt must exceed 27 thousand MCI, or 116.8 million tenge. The period is three months.
If both conditions are met, the taxpayer may temporarily be barred from leaving Kazakhstan.
How many taxpayers owe more than 116.8 million tenge
According to the State Revenue Committee, 705 taxpayers had debts exceeding 27 thousand MCI as of October 1, 2026. Their combined debt reached 931 billion tenge.
This group includes legal entities and individual entrepreneurs. The committee provided the following figures for each category:
| Category | Number of taxpayers | Total debt | | — | —: | —: | | Legal entities | 690 | 926 billion tenge | | Individual entrepreneurs | 15 | 5 billion tenge | | Total | 705 | 931 billion tenge |
What period is proposed to replace the three-month rule
An extension to four months is under consideration for the period during which a debt remains unpaid before a travel ban may be imposed. The three-month period applies until the amendment is adopted and takes effect.
The proposed four-month period would follow the approach set out in the Law on State Registration of Legal Entities and Record Registration of Branches and Representative Offices.
The State Revenue Committee said the proposal aims to give taxpayers additional time to repay their debts voluntarily before a restriction is imposed.
What payment options are available to taxpayers with debts
Taxpayers can apply to defer payment or pay in instalments. This option covers taxes, payments and late-payment penalties.
How much is owed by those on the first and second debtor lists
The first list contains 50.5 thousand debtors. Their combined debt exceeds 1 trillion tenge. It includes outstanding customs payments, taxes, special duties, anti-dumping duties and countervailing duties, as well as late-payment penalties and interest.
The second list contains 1.3 thousand individual entrepreneurs, private practitioners, legal entities and their structural divisions. Their tax debts exceed the statutory threshold. The total stands at 117.3 billion tenge.
In plain terms
A temporary travel ban is possible if a debt exceeds 116.8 million tenge and remains unpaid for three months. A four-month period is still under consideration. Taxpayers can apply to defer payment of taxes, payments and late-payment penalties or pay them in instalments.
