With the entry into force of the new Tax Code of the Republic of Kazakhstan (No. 214-VIII), the rules for paying individual income tax (IIT) on the sale of property have changed. At the same time, the legislation provides for a soft transition period.
What is a value gain? If the property is sold for more than the purchase price, the resulting difference is considered income (value gain). 10% of the individual income tax (IIT) is paid from this net profit. The obligation to pay tax depends on the type of property and the duration of its ownership.
1. Sale of real estate
The main change in 2026 is to increase the minimum period of home ownership for tax exemption from 1 year to 2 years.
There is a transition period in 2026-2027.:
- Purchased before January 1, 2026: the previous rules apply – when selling after 1 year of ownership, the tax is equal to 0 tenge.
- Purchased after January 1, 2026: tax exemption applies only to sales after 2 years from the date of registration of ownership.
Starting in 2028, the 2-year rule will be the same for all residential properties.
New buildings (equity participation agreement (DDU): In case of assignment of the rights of claim under the DDA, no tax is paid if 3 years have passed since the date of conclusion of the DDA or 2 years since the registration of ownership rights.
2. Cases when the tax is always paid
The tax on any incremental cost is paid regardless of the period of ownership upon sale.:
- Commercial real estate in Kazakhstan (offices, shops, warehouses, etc.);
- Any housing and real estate abroad;
- Digital assets (cryptocurrencies).
3. Cars, securities and digital assets
- Cars are registered in the Republic of Kazakhstan: there is no tax if they are owned for 1 year or more. If the sale is earlier than 1 year and is more expensive than the purchase price, the tax is paid only on the difference.
- Foreign-registered cars: value added tax is always paid, regardless of the period of ownership.
- Securities: there are special rules that allow you to take into account both income and losses from investment activities.
4. Determining the initial cost
- In the absence of documents for real estate: if the contract of sale is lost, the official estimated or cadastral value is taken as the basis.
- When importing cars from abroad: the initial cost includes paid customs duties, VAT, excise taxes and disposal fee, which reduces the taxable increase.
A reminder for the taxpayer
Residential real estate in the Republic of Kazakhstan: sold tax-free after 2 years of ownership (or after 1 year if the property was purchased before January 1, 2026).
Car license plates: sold tax-free after 1 year of ownership.
Commerce, foreign real estate and cryptocurrency: income tax is always paid.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1276766?lang=ru