When selling a property, it is important to consider the period of ownership.
Dear taxpayers, we remind you that since January 1, 2026, the minimum period of ownership of real estate has changed, which is taken into account when determining obligations to pay individual income tax (IIT) on property income.

If the property was purchased on January 1, 2026, the minimum period of ownership is 2 years. When selling such property earlier than the specified period, an individual has an obligation to pay personal income tax on the increase in value if the object is sold at a price higher than the cost of its acquisition.

Please note that the tax is calculated not from the entire sale amount, but only from the positive difference between the purchase price and the sale price of the property.

We recommend that you take into account the current tax legislation when planning real estate transactions in order to avoid violations of tax obligations.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1262979?lang=ru