🔰The income from the increase in value arises from an individual when selling property located on the territory of the Republic of Kazakhstan, if the following conditions are met:
1. Real estate (houses, cottages, garages, parking lots, private farms) was sold less than 1 year after the registration of ownership.

2. Land plots (with the intended purpose for individual housing construction, cottages, personal subsidiary farms, garages) with real estate objects — if owned for less than a year.

3. Land plots with the same purpose, without buildings, if owned for less than a year.

4. Land plots with a different purpose.

5. Investment gold.

6. Vehicles and trailers, if they have been owned for less than a year.

7. Securities, digital assets, shares in LLP, if the issuer is registered in the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-shymkent/press/news/details/1034435?lang=kk