Will YouTube and TikTok reveal what Kazakh creators earn?

Foreign internet platforms that pay Kazakhstan residents will soon be required to report those payments to the country’s tax authorities. This rule encompasses major social networks, including YouTube and TikTok.

The provision is included in Kazakhstan’s new Tax Code, according to the State Revenue Department of the Mangystau region.

«This is necessary for desk audits of the income of individuals receiving remuneration through digital platforms, such as YouTube, TikTok, and others,» the department said.

The agency has prepared a list of answers to frequently asked questions about the new code — reviewed by Kursiv.media — that includes one on internet platform operations.

This is not the only change for online platforms. Beginning in 2026, both domestic and foreign platforms will be required to report information on the sale of goods, works and services. The data will include details on sellers, sales volumes and other transaction specifics.

«This will ensure the transparency of e-commerce and help monitor participants’ tax obligations,» the department said.

Kursiv.media previously reported that the change could affect thousands of marketplace sellers. Tax authorities will compare the income they declare with information provided by the platforms, which are considered internet marketplaces under the law. If discrepancies are found, sellers will be required to amend their filings and pay any additional taxes owed.