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Private practitioners, farmers and internet platforms face different tax payment deadlines in November 2026. The earliest is November 5, when private practitioners must make their first payment on October income. Almaty’s State Revenue Department also issued a reminder about November payments and tax returns (kursiv.media).
When to pay tax on income from private practice
Private practitioners must make their first personal income tax payment by November 5. This tax is abbreviated as PIT. The payment covers income earned in October 2026.
What farms need to pay by November 10
PIT and fees for using water from surface water bodies must be paid by November 10. This deadline applies to peasant farms and other farms operating under the special tax regime, or STR.
The payments are calculated for the period from January 1 to October 1, 2026. This means the calculation period starts at the beginning of the year, while the payment for private practitioners covers October income.
Who pays tax on behalf of taxi drivers and couriers
By November 16, internet platform operators must remit October PIT on behalf of self-employed workers using the relevant STR. This applies to taxi drivers, couriers and other service providers working through these platforms.
What other taxes are on the November calendar
PIT on income paid to certain categories of non-residents in October 2026 is due on November 24.
Corporate income tax, or CIT, payments are also due in November. These include the advance payment for November and tax withheld from income paid to residents and non-residents.
The list includes value added tax, or VAT, for the third quarter of 2026 and VAT within the Eurasian Economic Union for October 2026. It also includes excise duty for October, including on imports from the union’s member countries, and social tax for October.
Also listed separately are:
- property tax;
- export rent tax for the third quarter;
- mineral extraction tax for the third quarter;
- gambling tax for the third quarter;
- digital mining fees for the third quarter;
- fees for land use, water use and negative environmental impact;
- outdoor advertising fees for November;
- the unified payment and social payments for October.
Which tax returns need to be filed
Alongside payments, the November calendar includes tax return filings. Forms for the third quarter of 2026 include:
| Form | What it covers |
|---|---|
| 101.03 | CIT withheld from a resident’s income |
| 101.04 | CIT withheld from a non-resident’s income |
| 200.00 | PIT and social tax |
| 300.00 | VAT |
| 710.00 | Gambling tax |
| 860.00 | Water use fees |
| 870.00 | Fees for negative environmental impact |
| 880.00 | Digital mining fees |
Also due are Form 400.00 for excise duty for September and Form 328.00 on goods imports and payment of indirect taxes for October.
Put simply
If you are in private practice, your next deadline is November 5. For farms using the STR, the deadline is November 10; for internet platform operators, it is November 16. Mark the relevant date in your calendar and check separately which tax returns apply to your business.
