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Payments exceeding 1557000 tenge over three consecutive months will meet the monetary criterion for monitoring mobile transfers in Kazakhstan. Two other conditions must be met before information is passed to the tax authorities: the account must be personal, and transfers must come from at least 100 different senders in each month. The Kostanay Region Department of State Revenue announced the threshold change (inbusiness.kz). Exceeding the amount does not automatically trigger a tax charge.
How much money counts towards the transfer threshold
The new monetary threshold is 360 monthly calculation indices, or MCI. In 2026, that amounts to 1557000 tenge over three consecutive calendar months.
The previous threshold was 12 minimum wages, or 1020000 tenge. The difference is 537,000 tenge: this is the increase in the amount above which the monetary criterion is met.
The threshold applies to the full three-month period. The listed conditions do not include a separate requirement to receive the same amount each month.
When banks will report incoming payments to the tax authorities
All three conditions must be met at the same time for information to be passed on:
- The money goes into a personal bank account that is not intended for business use.
- Transfers come from 100 or more different individuals in each of three consecutive calendar months.
- Total incoming payments over those three months exceed 1557000 tenge.
The number of senders and the monitoring period remain the same. Only the monetary threshold used alongside the other conditions is changing.
For more on how these criteria work together, see the article on mobile transfers and tax checks.
Is one large transfer enough
A large amount alone is not enough for information to be passed on under this mechanism. Even if the monetary threshold is exceeded, the conditions covering the number of senders and three consecutive months must also be met.
What matters is the number of different people sending money. There must be at least 100 such senders in each month: the total number of transfers cannot substitute for this check.
If the three-month total is 1557000 tenge or less, the monetary criterion is not met. The rule applies specifically to amounts exceeding the threshold.
Will tax be charged once information is passed on
A bank passing on information does not mean the person will automatically be classified as an entrepreneur or charged tax. The tax authorities use the information to analyse transactions.
The aim of monitoring is to identify possible signs of unregistered business activity. Meeting the criteria therefore provides grounds to analyse incoming payments, while determining the nature of the income requires further assessment.
Why the threshold is switching from the minimum wage to the MCI
The department says the change brings the monitoring criteria into line with the Entrepreneurial Code. The monthly calculation index will replace the minimum wage as the basis for calculating the amount.
According to the department, a single benchmark will help distinguish more accurately between ordinary transfers between individuals and incoming payments showing signs of business income.
Put simply
To assess your incoming payments, check three things: what the account is intended for, the number of different senders in each month and the total amount over three months. One large transfer, or exceeding the amount without meeting the other conditions, does not satisfy the full set of criteria.
The 1557000 tenge threshold applies to the reporting of information under this monitoring mechanism. Exceeding it does not automatically trigger tax.
