Property income of an individual subject to taxation includes:

income from capital gains as provided below;

income received by an individual who is not an individual entrepreneur from leasing (renting out) property to persons who are not tax agents.

Capital gains income arises in the following cases:

when an individual sells the property specified below;

when the property specified below is contributed as a contribution to the charter capital of a legal entity;

when a claim is assigned, including under an agreement for participation in shared-equity housing сonstruction.

Capital gains income arises in the tax period in which the above-mentioned events occur.

These provisions apply to the following property of an individual:

real estate, including land plots and/or land shares;

vehicles, including trailers;

investment gold;

an ownership interest in the charter capital of a legal entity;

securities;

derivative financial instruments (except for derivative financial instruments whose settlement is effected through the acquisition or sale of the underlying asset);

digital assets;

assets of an individual entrepreneur applying the special tax regime based on a simplified declaration or the special tax regime for peasant or farm enterprises.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1281342?lang=ru