Published February 2026

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On January 31, 2026 the Government of the Republic of Kazakhstan posted for public discission the new edition of the Constitution of the Republic of Kazakhstan (“New Constitution”).

Among other important provisions, Section 5 of Article 6 of the New Constitution raises concerns. It states:

“5. Information on the flow of funds and assets of non-profit organizations received from foreign states, international and foreign legal entities, foreign citizens and stateless persons shall be open and accessible in accordance with the laws of the Republic of Kazakhstan.”

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While this article does not currently impose new constraints on civil society organizations (CSOs) in accessing foreign funding, some CSOs are concerned that the Government of Kazakhstan is adopting an approach that may lead to further restrictions on CSOs’ access to resources. This appears inconsistent with the government’s stated commitment to the protection of rights and freedoms (Section 2 of Article 3 of the New Constitution) and to compliance with its international legal obligations (Sections 1–3 of Article 5 of the New Constitution).

It is also unclear why such a provision is necessary, as neither CSOs nor the public are aware of any instances of public harm resulting from a lack of such transparency. On the contrary, foreign funding remains a vital source of support for CSOs that deliver public benefit services, particularly given the limited availability of other resources.

Section 5 of Article 6 of the New Constitution singles out non-commercial organizations (NCOs) from among all legal entities by requiring transparency regarding all funds and assets received from foreign sources. Comparable requirements do not apply to businesses or even governmental entities, implicitly suggesting that NCOs receiving foreign grants pose a particular risk. As Kazakhstani CSOs have already experienced since 2016, when similar legislation was first introduced, such requirements result in burdensome reporting obligations and the exposure of personal data that would otherwise be protected by law.

Since the adoption of these measures, CSOs have consistently advocated for their repeal. Both international and local expert organizations have explained how these requirements contradict Kazakhstan’s commitments under the International Covenant on Civil and Political Rights (ICCPR) and other international legal standards and good practices. Now, these restrictions are being constitutionalized. Amending the Constitution is considerably more difficult than revising ordinary legislation; once embedded in the Constitution, such provisions would be extremely difficult to remove or amend and could potentially serve as a basis for even more restrictive regulation in the future.

Below is an overview of the provisions in place since 2016 as amended in 2026 Tax Code that establish reporting and notification requirements for CSOs receiving assets from foreign sources.

Under the 2026 Tax Code, individuals and legal entities, including NCOs, that receive any foreign funds or assets and carry out certain qualified activities are required to notify the tax authorities of the receipt of such funds and to submit detailed information on the receipt and expenditure of money and/or other property (see excerpt here). The qualified activities include:

• provision of legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their advice;
• study and conduct of public opinion polls, sociological surveys, except for public opinion polls and sociological surveys conducted for commercial purposes, as well as dissemination and publication of their results;
• collecting, analyzing and disseminating information, except in cases where the specified activity is carried out for commercial purposes (Section 9. 1) of article 56 of the Tax Code);

Instead of advancing the stated goal of the New Constitution to strengthen the protection of rights and freedoms and to remove existing restrictions on the receipt and use of foreign assets and funds, the government is proposing to entrench these requirements at the constitutional level. As a matter of common international practice, provisions of this nature are generally not found in the constitutions of democratic countries.

See a selection of excerpts for the 2026 Tax Code

31 января 2026 года Правительство Республики Казахстан вынесло  на общественное обсуждение новую редакцию Конституции Республики Казахстан (?Новая Конституция?). Одно из предложенных положений, заложенное в Новую Конституцию, содержит требование к некоммерческим организациям обеспечивать прозрачность иностранного финансирования, что может привести к дальнейшим ограничениям доступа некоммерческих организаций к ресурсам. В обзоре рассматривается, соответствует ли предлагаемое положение другим положениям Новой Конституции, международным правовым обязательствам Республики Казахстан и как оно может повлиять на некоммерческие организации.