An explanatory seminar for taxpayers dedicated to key changes in the new Tax Code was held today at the site of the Atameken Chamber of Commerce and Industry in Kostanay region.
The speaker, Zhumabai Shynar, Head of the Department of Non–production Payments of the DGD in Kostanay region, spoke in detail about the innovations.
Taxation of expensive property ("luxury tax")
The new Code does not introduce a separate luxury tax. However, within the framework of the property tax and the transport tax, additional rates are provided for high-value objects.:
residential buildings, apartments and other real estate objects, the cadastral value of which exceeds a certain threshold;
passenger cars with an engine capacity exceeding certain parameters and a cost above the established level.
Thus, the "luxury tax" refers to additional elements in existing taxes aimed at a more equitable distribution of the tax burden.
Property tax
Updated the rates based on the cadastral value. The more expensive the property is, the higher the bid will be. Benefits are provided for socially vulnerable categories of citizens.
Land tax
The role of cadastral valuation of land has been strengthened. The rates will depend on the purpose and actual use of the site. For unused lands, there are increasing coefficients that stimulate their involvement in economic turnover.
Transport tax
The changes affected the rates for cars with a large engine capacity and high cost. At the same time, benefits are provided for environmentally friendly transport (electric vehicles and hybrids).
The seminar was held in the format of an open dialogue: taxpayers received explanations and practical advice on preparing for the changes.
The Department of State Revenue for Kostanay region will continue its systematic work to inform citizens and businesses about the new provisions of the Tax Code.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1064444?lang=kk