Property income arises when you sell property for more than you paid for it, i.e., when you make a profit.

When selling residential real estate, such as an apartment, house, cottage, garage, parking space, storage unit, or land plot, income arises if the property has been owned for less than the established minimum holding period. Taking into account the transitional provisions: if ownership was registered before January 1, 2026, the minimum holding period is one year; if ownership was registered after that date, the minimum holding period is two years. If you have owned the property for longer than the applicable period, no tax liability arises.

When selling non-residential real estate, such as shops, offices, warehouses, and other commercial premises, income arises in all cases, regardless of how long the property has been owned.

If the property was acquired through inheritance, its initial value is determined based on the market value as of the date ownership is registered and must be confirmed by an appraisal. If the property was received as a gift, the assessed value used for calculating property tax is applied.

When selling a car or another vehicle, income arises if it has been owned for less than one year. If the ownership period exceeds one year, no tax is payable.

Starting from 2026, a progressive individual income tax rate applies: 10 percent if the amount of income does not exceed 8,500 Monthly Calculation Indices (MCI), and 15 percent on the amount exceeding this threshold.

An individual is required to independently calculate the tax, submit a tax declaration, and pay the tax amount within the established deadlines.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1242629?lang=ru