On January 1, 2026, the new Tax Code of the Republic of Kazakhstan comes into force, which provides for a number of changes in the taxation of property, land and environmental payments. Vehicle tax Reducing coefficients are introduced when calculating the tax on passenger cars: - 0.7 – for vehicles with a service life of 10 to 20 years; - 0.5 – for vehicles over 20 years old. The tax based on these coefficients will be calculated for 2026 and paid in 2027. The rates for passenger cars with an engine capacity over 3,000 cubic meters are canceled. cm produced or imported into Kazakhstan after December 31, 2013. Peasant (farm) farms, in addition to other benefits, are exempt from paying tax on one pickup truck per farm. The norm for classifying categories of vehicles depending on the type of vehicle (pickups, jeeps, limousines, vans) is excluded. The definition of vehicle categories has been clarified – now the classification will be made according to the category indicated in the registration certificate (A, B, C, D), and not by body type (pickup truck, jeep, limousine, van). Simplification of tax reporting The obligation to provide calculations of current payments for vehicle tax and land tax (tax reporting) is canceled. Starting in 2026, taxpayers will only submit an annual declaration and pay the tax in a lump sum based on the results of the year. The obligation to provide a calculation of current property tax payments is also canceled if the annual tax amount does not exceed 1 million tenge. If such an amount is less than 1 million tenge, the taxpayer will also submit only a declaration and make payments based on the results of the year. Changes in land tax and payment for land When the boundaries of settlements change, the land tax on agricultural land included in their boundaries will be calculated at the rates for agricultural land, provided they are used for agricultural purposes. The rates of payment for the use of land plots granted on the basis of licenses for exploration or extraction of solid minerals have been increased. For agricultural land plots that are not used for their intended purpose or used in violation of the law, the rate has been increased by 2 times. Environmental payments Increased fee rates for: - emissions and discharges of pollutants from stationary sources; - disposal of production and consumption waste by objects of the first category, with the exception of life support facilities. Cancellation of certain fees and duties Excluded from the Tax Code: - payment for the use of licenses for certain types of activities - 7 types of state fees - 6 types of fees.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1117441?lang=kk