1) dwellings, country houses, garages, parking spaces, personal subsidiary farm facilities located on the territory of the Republic of Kazakhstan by right of ownership for less than a year from the date of registration of ownership; 2) land plots and land shares, the purpose of which, from the date of ownership to the date of sale, are individual housing construction, suburban construction, personal housekeeping, garage, on which the facilities specified in subparagraph 1) of this paragraph are located, located on the territory of the Republic of Kazakhstan on the right of ownership for less than a year from the date of registration of ownership rights; 3) land plots and land shares, the purpose of which, from the date of ownership to the date of sale, are individual housing construction, suburban construction, personal housekeeping, gardening, garage, which do not contain the facilities specified in subparagraph 1) of this paragraph, located on the territory of the Republic of Kazakhstan on the right of ownership less than years from the date of registration of ownership; 4) investment gold located in the territory of the Republic of Kazakhstan; 5) motor vehicles and trailers subject to state registration in the Republic of Kazakhstan that have been owned for less than a year; 6) digital assets, securities, and derivative financial instruments (with the exception of derivative financial instruments executed through the acquisition or sale of the underlying asset), the issuers of which are registered in the Republic of Kazakhstan, and shares in the authorized capital of a legal entity registered in the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1047367?lang=kk