Since 2026, the taxation procedure for the sale of real estate has changed
On January 1, 2026, the new Tax Code of the Republic of Kazakhstan entered into force, which significantly changed the rules for taxation of personal income from the sale of real estate.
Until 2026, the following procedure was in effect:
The obligation to pay individual income tax (IIT) arose when two conditions were simultaneously met:
the property was owned for less than 1 year from the date of state registration of the right;
during the sale, an income was received (an increase in value).
The tax rates were:
10% — for residents;
15% — for non-residents.
At the same time, no tax was paid if the property was owned for 1 year or more or if there was no profit.
Since 2026, the following changes have been introduced:
An increase in the period of ownership
In order to be exempt from taxation, the period of ownership of real estate has been increased to 2 years.
This rule applies to properties acquired from January 1, 2026. For real estate purchased earlier, the same period remains — 1 year.
Progressive scale of taxation
The IPN rate now depends on the amount of income received:
10% — for income up to 8,500 MCI (inclusive);
15% — from the amount exceeding this threshold.
In 2026, 1 MCI is 4,325 tenge, respectively, 8,500 MCI is 36,762,500 tenge.
Tax exemption
The IPN is not paid in cases
where the property has been owned for 2 years or more;
if there is no profit during the sale.
Additionally:
the term of ownership is calculated from the date of state registration of ownership;
The tax is paid only on the amount of the increase in value, and not on the full value of the sale.;
The seller is obliged to declare the income and pay the tax within the prescribed period.;
The rules apply to all types of real estate (apartments, houses, land plots, garages, etc.).
The changes introduced are aimed at reducing short-term speculative transactions in the real estate market. In this regard, when planning a sale, it is recommended to take into account the date of purchase of the object and the possible tax burden.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1204719?lang=kk