The Department of State Revenue for the Mangystau region explains the new rules for taxation of income from property appreciation. Now the tax is paid only on the actual profit, and not on the full amount of the sale. This is an important change aimed at fairer taxation.

A new Tax Code has been in force in Kazakhstan since January 1, 2026. The rules have changed — we disassemble without excess water.

The main rule is that the tax is paid only on profits.

Not the entire sale amount is taxed, but only the difference between the purchase price and the sale price. For example, if you bought an apartment for 20 million tenge and sold it for 25 million, the tax is calculated only from 5 million tenge.

REAL ESTATE: apartments, houses, cottages, garages, parking lots

Tenure is a key factor:

To be exempt from tax, real estate must have been owned for at least 2 years (instead of the previous 1 year). Important: This rule applies only to properties purchased starting January 1, 2026. If the property was purchased before 2026, the old rule remains: if owned for more than 1 year, no tax is paid.

Tax rates from 2026 are progressive:

The base rate remains 10%, but for profits over 8,500 MCI (about 36.7 million tenge), a rate of 15% is applied for the excess amount.

The increased rate is calculated only from the amount exceeding the threshold, and not from the entire profit on the transaction.

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

CAR and other movable property

The rules are different here. Property income from the increase in value upon sale of a car arises if the vehicle was owned for less than 1 year from the date of registration to the date of sale. The bid is 10% of the difference between the sale and purchase price.

Have you owned a car for more than a year? There is no tax.

Declaration: do not forget to submit!

The seller is required to file a tax return on form 270.00 before September 15 of the year following the year of sale. That is, if sold in 2025, the deadline for submission is September 15, 2026.

Foreigners — separate rules

Foreigners always pay 15%, regardless of the period of ownership.

The Department of State Revenue for the Mangystau region recommends that you save this material and carefully calculate the tax consequences before making transactions. Each situation is individual and may depend on specific circumstances.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1249554?lang=ru