Income from the increase in the value of real estate for an individual arises from the sale of:

- dwellings, country buildings, garages, parking spaces, storerooms, personal subsidiary facilities, land plots intended for individual housing construction, suburban construction, personal subsidiary farming, garage, parking spaces, – in the case of they have been owned for less than two years from the date of registration of ownership;

  - other immovable property (commercial real estate, land plots for the construction of commercial objects), regardless of the period of its ownership;

  - immovable property located outside the Republic of Kazakhstan, regardless of the period of its ownership.

       The income from the increase in the value of real estate is:

- upon sale, there is a positive difference between the sale price (cost) and its initial cost.

       The initial value of an object of immovable property is the documented purchase price (cost) of this object.

      In other cases, the initial value of the real estate is:

1) the cost of acquiring a land plot for the construction of a building, in the case of the sale of the constructed building; 

2) market value – in case of sale of a built individual residential building;

3) cadastral value, when an individual does not have documented information about the purchase price of the acquired property.;

4) the price of the agreement on equity participation in housing construction – in the case of the sale of real estate acquired through equity participation in housing construction;

       The initial value of the property received free of charge is:

      1) the value previously included in income in the form of gratuitously received property – in the case when the value of the gratuitously received property was included in the taxable income of an individual entrepreneur or the taxable income of an individual;

      2) market value – in case of sale (transfer) of property received in the form of inheritance, charitable assistance;

      3) estimated value – in case of sale (transfer) of property that is subject to taxation on the property of individuals;

      4) cadastral (estimated) value – in case of sale (transfer) of the land plot;

      5) zero cost – in all other cases.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1250477?lang=ru