Does a Retired Individual Entrepreneur Have to File Tax Returns and Pay MPC?

In brief: retirement age in itself does not exempt an individual entrepreneur from tax reporting. If a retired IE falls within the group of persons required to submit Form 270.00 (an individual income and property declaration), they must submit it under the general rules. The specific provisions applicable to pensioners primarily concern pension contributions and pension payments. These matters are governed by the Social Code of the Republic of Kazakhstan. Below, we explain what an accountant should check regarding a retired IE in 2026 and which provisions should be relied upon.

What is important to understand about a retired IE

An individual entrepreneur who is retired has two legal statuses at the same time:

• taxpayer and IE. Their tax and tax reporting obligations, including the Form 270.00 declaration, are determined by the Tax Code. Receiving a pension does not cancel these obligations; - recipient of pension payments and participant in the pension system. The provisions of the Social Code apply here: those concerning pension payments from the Unified Accumulative Pension Fund (UAPF) and mandatory pension contributions (MPC).
• Therefore, a common mistake is to assume that after retirement “an IE does not have to submit anything.” The obligation to submit Form 270.00 depends on the grounds listed in the Tax Code, not on pensioner status. Before preparing reports for 2026, compare these grounds against the current version of the Tax Code and the current version of Form 270.00.
• Pension payments from the UAPF: which provisions apply
• Payments from the UAPF funded by mandatory and (or) voluntary pension contributions are governed by paragraph 5 of the chapter on pension payments of the Social Code of the Republic of Kazakhstan (“Pension payments from the Unified Accumulative Pension Fund and (or) voluntary pension contributions”).
• There is an important detail for accountants. Law of the Republic of Kazakhstan dated 11.06.2026 No. 306-VIII introduces amendments to Article 217 of the Social Code, which take effect from 01.01.2027. In 2026, the previous version of the article remains in force. When planning transactions for 2027, the new version must already be taken into account. Before advising a retired client, check which version applies to their situation on the relevant date.
• Practical advice: if a retired IE receives payments from the UAPF, keep the fund’s supporting documents together with the IE’s tax file. They will be needed to correctly report income if this is required under the Tax Code.
• Mandatory pension contributions: consent to withholding
• Another common question is whether MPC must be paid if the entrepreneur is already retired. The rules and deadlines for calculating, withholding (accruing), and transferring MPC and mandatory occupational pension contributions (MOPC) to the UAPF have been approved by a resolution of the Government of the Republic of Kazakhstan. Appendix 2 to these Rules contains a separate form: a contributor’s application consenting to the withholding of mandatory pension contributions under subparagraph 2) of paragraph 3 of Article 248 of the Social Code.
• The application specifies:
• full name (if applicable) and date of birth; - IIN (for the period after January 1, 2013); - consent to the withholding of MPC; - consent to the collection and processing of personal data; - signature and date.

This form shows that, for certain categories of persons, the withholding of MPC depends on the contributor’s own expressed will. Before accruing or not accruing MPC for a retired IE and their retired employees, check the wording of Article 248 of the Social Code. If the applicable grounds require consent, obtain a signed application and retain it in the records.

If contributions were transferred by mistake

Sometimes MPC or MOPC is transferred for a pensioner without proper grounds: due to an error in the payment details or before their status has been clarified. For such cases, the Rules contain another form: a contributor’s application consenting to the debiting of amounts erroneously credited to an individual pension account.

It specifies:

• the contributor’s full name, date of birth, and IIN; - the amount of MPC/MOPC and (or) penalties to be refunded, written out in words; - if the erroneous amounts were transferred under several payment orders, the amount separately for each payment order; - consent to the processing of personal data, signature, and date.
• Advice: before arranging a refund, compare the payment orders with the individual pension account statement. This will prevent discrepancies in the application.
• Accountant’s checklist for a retired IE for 2026
• 1. Tax reporting. Check under the current Tax Code whether the client has grounds requiring the submission of Form 270.00. Pensioner status does not cancel them. 2. Pension payments. Determine whether the client receives payments from the UAPF. Apply paragraph 5 of the Social Code in the version effective on the payment date. 3. Changes from 2027. Take into account the amendments to Article 217 of the Social Code under Law No. 306-VIII. 4. MPC. Check the applicable grounds under Article 248 of the Social Code. If consent is required, obtain an application using the form in Appendix 2 to the Rules. 5. Erroneous transfers. Refund them based on the contributor’s application, with a breakdown by payment order. 6. Documents. Keep applications, UAPF statements, and payment documents in the client’s file.
• Frequently asked questions
• Does receiving a pension exempt an IE from submitting Form 270.00? — No, retirement age in itself does not provide an exemption from filing. The obligation is determined by the grounds set out in the Tax Code. They must be checked against the version in force for 2026.
• Does a retired IE have to pay MPC? — This depends on the provisions of Article 248 of the Social Code. In certain cases, the Rules provide for the withholding of MPC only with the contributor’s written consent (subparagraph 2) of paragraph 3 of Article 248).
• How can MPC transferred by mistake for a pensioner be refunded? — The contributor submits an application consenting to the debiting of erroneously credited amounts from their pension account. If there are several payment orders, the amounts are specified separately for each one.
• Will the rules governing pension payments from the UAPF change? — Yes. Law of the Republic of Kazakhstan dated 11.06.2026 No. 306-VIII introduces amendments to Article 217 of the Social Code, which take effect from January 1, 2027.
• Sources
• Social Code of the Republic of Kazakhstan, paragraph 5. Pension payments from the Unified Accumulative Pension Fund and (or) voluntary pension contributions - Application of a mandatory pension contribution contributor for the withholding of mandatory pension contributions - Contributor’s application consenting to the debiting of amounts erroneously credited to an individual pension account