Kazakhstan's new Tax Code came into force on 1 January 2026. The rules have changed — here's a clear, no-nonsense breakdown.

📌 Key principle: tax is only paid on your profit

The tax applies not to the full sale price, but only to the difference between your purchase price and sale price. For example, if you bought an apartment for 20 million tenge and sold it for 25 million, tax is calculated only on the 5 million tenge profit.

🏠 REAL ESTATE: apartments, houses, dachas, garages, parking spaces

Ownership period is the key factor:

To be exempt from tax, real estate must be owned for at least 2 years (up from the previous 1 year). Important: this rule applies only to properties purchased from 1 January 2026 onwards. If the property was acquired before 2026, the old rule still applies — no tax if owned for more than 1 year.

Tax rates from 2026 — progressive scale:

The base rate remains 10%, but for profits exceeding 8,500 MCI (approximately 36.7 million tenge), a rate of 15% applies to the amount above the threshold.

The higher rate is calculated only on the portion exceeding the threshold, not on the total profit.

Example: Bought for 30 million, sold for 35 million → profit of 5 million tenge → tax = 500,000 tenge (10% of 5 million).

🚗 VEHICLES and other movable property

The rules here are different. Capital gains tax on a vehicle sale arises only if the vehicle was owned for less than 1 year from the date of registration to the date of sale. The rate is 10% of the difference between the sale and purchase prices.

Owned your car for more than a year? No tax.

📋 Tax declaration: don't forget to file!

The seller is required to submit a tax declaration using Form 270.00 by 15 September of the year following the year of sale. So if you sold in 2025, the filing deadline is 15 September 2026.

🌍 Foreign nationals — separate rules

Foreign nationals always pay 15%, regardless of how long they have owned the property.

💬 Planning a sale? Save this post and consult a tax professional — every situation is different.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1248403?lang=ru