The Department of State Revenue for the Mangystau Region explains how individual property tax is calculated and paid, which categories of individuals are not taxpayers (or enjoy a statutory allowance), and what to do if the assessment appears incorrect.

1. How is property tax on residential objects calculated?

Individual property tax is assessed by state revenue authorities at the location of the taxable object. For dwellings, buildings, dacha structures, garages, parking spaces and other constructions, the tax base is the value of the object (or the aggregate value of objects where the statutory threshold is exceeded).

The rate depends on value: the higher the value, the higher the applicable rate (a progressive scale). From 2026, a separate calculation procedure applies where the aggregate value of objects exceeds the statutory threshold.

The tax is assessed no later than 1 July of the year following the reporting tax period and is payable no later than 1 October of that year.

2. What happens if the property tax is not paid?

If the tax is not paid by the due date, a late-payment penalty (penya) accrues for each day of delay starting after 1 October.

When arrears arise, the taxpayer is issued a notice. Thirty working days are allowed to comply. If the debt exceeds 1 MCI, a tax order is issued.

If the debt remains unpaid after the tax order, the case is referred to court enforcement officers. Compulsory collection measures may be applied, including attachment of bank accounts and property.

In 2026, 1 monthly calculation index (MCI / MRP) equals 4,325 tenge.

3. Who is not an individual property taxpayer?

The following persons are not individual property taxpayers (subject to the limits set by Article 597 of the Tax Code of the Republic of Kazakhstan):

Heroes of the Soviet Union, Heroes of Socialist Labour, holders of the titles “Halyk Kaharmany” and “Kazakstanyn Yenbek Yeri”, and holders of the Order of Labour Glory of three classes and the “Otan” Order — within 1,000 MCI (KZT 4,325,000 in 2026) of the total value of objects specified in subparagraph 1) of Article 599 of the Tax Code;

Great Patriotic War veterans, persons equated to them in benefits, veterans of combat operations in other states, home-front workers of the war years, and persons with disabilities — in respect of land plots occupied by the housing stock, adjoining plots, plots for personal subsidiary farming, gardening and dacha construction, and plots under garages; and within 1,500 MCI (KZT 6,487,500 in 2026) of the total value of objects specified in subparagraph 1) of Article 599;

orphans and children left without parental care — until they reach the age of 18, in respect of the land plots and taxable objects listed above;

one parent of a person with a disability from childhood or of a child with a disability — in respect of the land plots listed above;

mothers of many children awarded the title “Mother Heroine” or the “Altyn Alka” pendant, and separately residing pensioners — in respect of land plots occupied by the housing stock and adjoining plots; and within 1,000 MCI of the total value of objects specified in subparagraph 1) of Article 599. Separately residing pensioners are pensioners at whose legal address only pensioners are registered;

individual entrepreneurs — in respect of objects used in entrepreneurial activity (except dwellings and other objects assessed by the state revenue authorities);

individuals who own an apartment (room) — in respect of their share in the land plot occupied by a multi-apartment residential building.

Data on eligible categories are submitted annually by the competent authorities and are taken into account when the tax is assessed. If an exemption has not been applied, the taxpayer should apply to the state revenue authority with supporting documents.

4. Why has property tax been charged to me?

The tax is assessed on individuals who own dwellings, apartments, dacha structures, garages, parking spaces and other taxable objects located in the Republic of Kazakhstan. The legal basis is ownership of the object.

5. Why has the tax amount increased compared with last year?

An increase may result from a change in the value, area or other characteristics of the property, from updated information on the object, or from changes in calculation indices and rates provided by the Tax Code.

6. Why has the tax been charged if I am entitled to an exemption?

In some cases information on the preferential category may be missing from information systems or may not have been taken into account. The taxpayer should apply to the state revenue authority at the location of the object and submit documents confirming the right to the exemption so that the assessment can be adjusted.

7. Why has the tax been charged if I have sold the property?

The tax is assessed for the actual period of ownership. If information on the termination of ownership has not been received or taken into account, the taxpayer should apply to the state revenue authority for verification and adjustment.

8. Why has the tax been charged to the wrong owner?

This may occur where ownership records diverge or ownership has changed. The taxpayer should apply to the state revenue authority to verify and correct the data.

9. Where should I apply if I disagree with the assessed amount?

Apply to the state revenue authority at the location of the taxable object and submit documents supporting the need for an adjustment (title documents, evidence of an exemption, sale-and-purchase contracts, etc.).

Assessments can be checked and the tax paid via the e-Salyq Azamat mobile application, the kgd.gov.kz portal, second-tier banks and payment services.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1282396?lang=ru