The mainchangesinlocaltaxesandpayments to thebudgetunder the newTaxCode , which comesintoforceonJanuary1, 2026, the newTaxCodeprovides for a number of changesinpropertytaxation.

Thus,whencalculating the vehicletaxonpassengercarswith a servicelifeof10to20years, a correctionfactor of 0.7 is applied,over20years–0.5.Giventhat the tax is paidat the end of the year,respectively, the amount of tax, taking intoaccount the reductioncoefficients, will becalculatedfor2026in2027.

The rates are excludedforpassengercarswith an enginecapacityexceeding3,000cubiccentimeters,produced(manufacturedorassembled)in the Republic of KazakhstanafterDecember31, 2013orimported into theterritory of the Republic of KazakhstanafterDecember31, 2013.

Peasantfarms, in additiontootherbenefits, are exemptfrompayingvehicletaxononepassengermotorvehiclewithacargoplatformand a driver's cabinseparatedfrom the cargocompartment by a rigidstationarypartition(pickuptrucks)perpeasantorfarm.

Thenormforclassifyingcategories of vehiclesdependingon the type of vehicle(pickups,jeeps,limousines,vans) has been eliminated, with a clarification of the definition of the category of vehiclesdependingon the category of the righttodrivespecifiedin the certificateofregistration 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 taxpayerwillsubmitonly an annualdeclarationand,accordingly, make a one-timepayment 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.

 Ifsuch an amountisless than 1.0milliontenge, the taxpayer, as wellasforlandtaxandvehicletax,willonlysubmit a declarationand,accordingly,makepayments based on the results of the year.

A norm is being introducedaccording to which, when the boundaries of settlements are changed, the landtaxonagriculturalland that has passedwithin the boundaries of settlementswill be calculatedat the ratesforagriculturalland,provided that suchland is used for agriculturalpurposes.

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.

 Foragriculturallandplots that are notusedfor their intended purposeorused in violation of the legislation of the Republic of Kazakhstan, the rateoflandtaxandpaymentfor the use of land has been increasedby2times.

The rates of charges 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.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1101100?lang=kk