The Department of State Revenue for the Mangystau region informs that the Tax Code of the Republic of Kazakhstan dated July 18, 2025 (hereinafter referred to as the Tax Code) does not provide for a separate "luxury tax". At

the same time, separate rules on taxation of certain categories of property of individuals have been approved.

Thus, the following categories of property are defined:

- cars with a purchase price of 18,000 MCI and above (excise tax is calculated at a rate of 10% of the value of the purchased vehicle);

- yachts and airplanes with a purchase price of 24,000 MCI and above (excise tax is calculated at a rate of 10% of the cost of the purchased vehicle);

- alcoholic beverages worth over 500,000 tenge (excise tax is calculated at 10% of the cost in tenge per liter);

- tobacco products (cigars) cost over 10,000 tenge (excise tax is calculated at 10% of the cost in tenge per unit);

- real estate (apartment, apartment building, etc.), the total value (the total value of all objects registered per owner) of which exceeds 450 million tenge (property tax is calculated at a rate of 2%).

It should be noted that the value of real estate for the purposes of calculating the personal property tax is determined by the NAO "Government for Citizens State Corporation" (hereinafter – NAO). The value of taxable objects determined by the NAO is significantly lower than the market value of such objects.

When calculating the cost of housing and country houses, the luxury coefficient of one is also used. At the same time, by decision of local representative bodies, the luxury coefficient for calculating the cost of housing can be increased, but not more than 50%.

If the total value of all taxable objects owned by one person by right of ownership exceeds 450 million tenge, the tax is calculated based on the total value at a rate of 2% (the amount of tax is 2,946,600 tenge + 2% of the value exceeding 450 million tenge).

At the same time, property with an aggregate value that does not reach this limit is taxed separately according to the value of each object.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1063734?lang=kk