With the beginning of 2026, a new Tax Code began to operate in Kazakhstan. One of the most discussed topics was changes in the taxation of property income.

Let's look at what is important for every property owner to know

Who is now required to pay tax when selling an apartment?
How have the terms of ownership of real estate changed?

, The ownership period has been extended: from 1 year to 2 years

The main innovation that will affect the majority of citizens is an increase in the minimum period of ownership of real estate.

Previously, in order not to pay individual income tax (IIT) when selling an apartment or house, it was enough to own real estate for at least 1 year.

Starting in 2026, this period has been increased to 2 years.

This means that
if you bought a property after January 1, 2026 and decided to sell it earlier than 2 years later, you will need to pay value added tax.

📊 The increase in value is the difference between:
• the purchase price of real estate
• and the price of its sale.

💰 Progressive tax scale: how much will you have to pay

Since 2026, Kazakhstan has introduced a progressive scale of individual income tax (IIT) for obtaining property income.

Now the rate depends on the amount of profit received (value increase):

, The amount of profit for the year:

up to 8,500 MCI (approximately 36.7 million tenge) — the rate is 10%
• over 8,500 MCI — the rate is 15% of the excess amount

, New buildings and equity participation

Separate rules apply to real estate purchased on the primary market.

If the apartment was purchased:
• under an equity participation agreement (DDU)
• or through assignment of the right of claim

In order to be exempt from tax, the period of ownership must be at least 3 years — from the moment of signing the contract to the moment of sale.

This rule was introduced to reduce speculation in the housing market under construction.

, The tax on "luxury" real estate

Another change in 2026 is the introduction of the concept of the total value of property.

If the total value of all real estate owned by one person exceeds 450 million tenge, the annual property tax will be calculated at increased rates.

However, when selling one of these properties, the standard rule applies.:

✔ if there is an increase in value, the tax is paid
✔ if there is no increase, you do not need to pay the tax.

, It is important to remember

If you have received income from the sale of real estate:

, it is necessary to submit a declaration in the form 270.00
, until September 15th of the year following the year of sale

, it is necessary to pay the tax
, until September 25 of the same year.

If the property is sold without profit

If the apartment was sold at the same price or cheaper than it was bought, there is no need to pay tax, regardless of the period of ownership.

However, it is important to keep the supporting documents:
• purchase agreement upon purchase
• Purchase and sale agreement upon sale.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1179592?lang=kk