The Department of State Revenue for the Mangystau region informs that the new Tax Code, which comes into force on January 1, 2026, provides for a number of changes in property taxation.
Thus, when calculating the vehicle tax on passenger cars with a service life of 10 to 20 years, a correction factor of 0.7 is applied, over 20 years – 0.5. Given that the tax is paid at the end of the year, respectively, the amount of tax, taking into account the reduction coefficients, will be calculated for 2026 in 2027.
The rates are excluded for passenger cars with an engine capacity exceeding 3,000 cubic centimeters, produced (manufactured or assembled) in the Republic of Kazakhstan after December 31, 2013 or imported into the territory of the Republic of Kazakhstan after December 31, 2013.
Peasant farms, in addition to other benefits, are exempt from paying vehicle tax on one passenger motor vehicle with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid stationary partition (pickup trucks) per peasant or farm.
The norm for classifying categories of vehicles depending on the type of vehicle (pickups, jeeps, limousines, vans) has been eliminated, with a clarification of the definition of the category of vehicles depending on the category of the right to drive specified in the certificate of registration of vehicles (A.V.S.D).
In order to reduce the forms of tax reporting, the obligation to provide calculations of current payments for vehicle tax and land tax (tax reporting) has been eliminated. Starting in 2026, the taxpayer will submit only an annual declaration and, accordingly, make a one-time payment 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 1.0 million tenge. If such an amount is less than 1.0 million tenge, the taxpayer, as well as for land tax and vehicle tax, will only submit a declaration and, accordingly, make payments based on the results of the year.
A norm is being introduced according to which, when the boundaries of settlements are changed, the land tax on agricultural land that has passed within the boundaries of settlements will be calculated at the rates for agricultural land, provided that such land is used for agricultural purposes.
The rates of payment for the use of land plots for a subsurface area granted on the basis of a license 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 legislation of the Republic of Kazakhstan, the rate of land tax and payment for the use of land has been increased by 2 times.
The rates of payment for emissions, discharges of pollutants from stationary sources and for the disposal of production and consumption waste from facilities of the first category, with the exception of life support facilities, have been increased.
Fees for the use of licenses for certain types of activities, 7 types of state duties and 6 types of fees are excluded from the Tax Code.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1103016?lang=kk