QUESTION 1. I want to sell an apartment in 2026 that I purchased in 2025 in connection with the expansion, the sale will be exactly one year later, will there be any tax liability?

Answer. In the case of the sale of real estate that was purchased and registered in 2025 and is sold a year or more after the date of state registration, there is no income from the increase in value, the changes affected real estate properties that are registered after January 1, 2026, therefore, when registering ownership rights made after January 1, 2026, the ownership period of two years is taken into account.

QUESTION 2. In the Government Decree on the types of activities for which the application of a special tax regime based on a simplified declaration is prohibited, our OKED is missing, does this mean that we will be able to work on a simplified declaration?

Answer. A special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan engaged in activities not included in the List of activities defined by the Government of the Republic of Kazakhstan dated November 14, 2025 No. 970 "List of activities for which the application of a special tax regime based on a simplified declaration is prohibited."

Thus, in the absence of your type of activity in the above-mentioned Government decree, as well as in compliance with the conditions for applying a special tax regime based on a simplified declaration, you have the right to apply this tax regime.

QUESTION 3. What is the threshold for mandatory VAT registration in 2026?

Answer. The maximum turnover threshold for registration for value added tax is 10,000 times the monthly calculation index (4325 x 10,000 = 43 250,000 tenge).

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1137679?lang=kk