In 2026, the obligation to calculate and pay current payments, as well as submit form 701.01, arises for sole proprietors (with the exception of the tax assessment based on a simplified declaration) and legal entities if the estimated amount of property tax exceeds 300 MCI — 1,297,500 tenge (with MCI for 2026 4,325 tenge). For other categories of taxpayers, the calculation and payment of current property tax payments, as well as the provision of form 701.01, were canceled in 2026.

The estimated amount is defined as the product of the book value of taxable items reflected in accounting at the beginning of the tax period by the tax rate.

Since 01.01.2026, in accordance with Article 512 of the Tax Code of the Republic of Kazakhstan, the procedure for calculating and paying current payments has been eliminated, and therefore the obligation to submit the tax reporting form 701.01 regarding land tax has been abolished.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1242964?lang=ru