question: Do you have to pay tax when selling an apartment in Kazakhstan?

Answer: When selling an apartment, the obligation to pay individual income tax (IIT) arises if income is received from the increase in value of the property.

The tax is calculated not on the entire sale amount, but on the positive difference between the purchase price and the sale price of the property.

For real estate acquired before January 1, 2026, exemption from taxation applies if the property has been owned for more than one year.

For real estate acquired from January 1, 2026, the minimum ownership period required for exemption from taxation is more than two years.

If the specified ownership period is met, no tax arises upon the sale of the apartment (provided there are no other grounds for taxation established by law).

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1257913?lang=ru