New rules for checking mobile transfers take effect this week: what you need to know

Tengrinews.kz — New rules for checking mobile transfers will come into force in Kazakhstan this Sunday, November 8. At the same time, they will also apply to transfers made in October. The State Revenue Committee (SRC) provided details.
After the President instructed that the minimum wage be raised to 110,000 tenge from 2027, our editorial team sent an official request to the Ministry of Finance to find out how this would affect the criteria for monitoring mobile transfers, since the threshold amount after which tax authorities could review transfers had previously been calculated based on the minimum wage.
The ministry said that under an order of the Finance Minister dated October 23, the transfer threshold was changed from 12 minimum wages to 360 monthly calculation indices (MCI).
As a result, the threshold increases from 1,020,000 to 1,557,000 tenge.
New rules take effect on November 8: what you need to know
The State Revenue Committee told Tengrinews.kz in response to an official editorial request that the order will take effect on November 8, 2026. However, the new threshold will apply when assessing mobile transfers for the entire fourth quarter — that is, from October through December inclusive.

“Given that the change introduced by the order, replacing the threshold of 12 times the minimum wage with 360 times the MCI, does not worsen but improves the position of individuals, it was decided to apply the new threshold of 360 MCI when assessing data for the fourth quarter of 2026 as a whole,” the committee said in its response.

This means that when reviewing transfers for October, November and December, the new threshold of 1,557,000 tenge will apply, even though the order itself only comes into force this week.
Mobile transfer checks: what will change in 2027
The State Revenue Committee also recalled that from 2027, the mobile transfer threshold will be calculated based on the MCI in effect as of January 1, 2027. There will be no need to amend the order every year: the amount will be recalculated automatically whenever the MCI changes.
According to the draft national budget, the MCI is expected to increase from 4,325 to 4,693 tenge in 2027. As a result, the mobile transfer threshold could rise to 1,689,480 tenge. This is still a preliminary amount: the draft budget must receive final approval from the Kurultai before being sent to the President for signature.
The SRC also clarified what happens when a three-month period spans two calendar years, for example from December 2026 through February 2027. In that case, a single threshold will apply, calculated using the MCI in effect on January 1 of the year in which that period is assessed — in this example, January 1, 2027.
Who may be checked over mobile transfers
The committee stressed that the other criteria for checks — the number of senders and the duration of the monitoring period — have not changed. This means that tax authorities may have questions only if all three of the following conditions are met at the same time:

An individual receives transfers from 100 or more different senders in each of three consecutive calendar months.
The total amount received during that period exceeds 360 MCI — in 2026, this is 1,557,000 tenge.
The money is received into personal bank accounts that are not intended for business activity.

At the same time, meeting these criteria does not in itself mean that a citizen has violated tax law, nor does it automatically mean that all funds received into the account will be treated as business income.