Currently, the personal property tax for the calendar year 2025 is payable.
Please note that the current notices and charges relate to real estate owned in 2025. Tax liabilities, benefits and calculated indicators (1 MCI in 2025 = 3,932 tenge) are determined in strict accordance with the norms of the Tax Code in force in 2025.
The list of privileged categories of citizens who are exempt from paying property tax in full or in part is defined by paragraph 2 of Article 526 of the Tax Code.
The preferential category includes:
- heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles of "Halyk kaharmany", "Kazakstan Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan – within 1000 MCI of the total value of all taxable objects (in 2025, 1 MCI = 3932 tenge, that is, within 3 932,000 tenge);
- veterans of the Great Patriotic War, veterans who are equivalent in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945, and those who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War – for land plots and within 1,500 MCI of the total value of all taxable objects (in 2025, 1 MCI =3932 tenge, that is, within 5,898,000 tenge);
- persons with disabilities – by land plots and within 1,500 MCI of the total value of all taxable objects (in 2025, 1 MCI =3932 tenge, that is, within 5,898,000 tenge);
- orphans and children left without parental care for the period up to the age of 18 - on land plots, dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises belonging to them by right of ownership;
- one of the parents of a person with a disability since childhood, a child with a disability – by land plots;
- mothers with many children, awarded the title of "Mother Heroine", awarded the "Altyn alka" pendant - for land plots, as well as within 1000 MCI of the total value of all taxable objects (dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises belonging to them by right of ownership) (in 2025, 1 MCI =3932 tenge, that is, within 3,932,000 tenge);
- separately residing pensioners (pensioners, at whose place of residence only pensioners are registered) – by land plots, as well as within 1000 MCI of the total value of all taxable objects (dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises belonging to them by right of ownership) (in 2025, 1 MCI = 3932 tenge, that is, within 3,932,000 tenge);
- individual entrepreneurs – for objects used in entrepreneurial activities, with the exception of dwellings and other objects for which the tax base is determined in accordance with Article 529 of the Tax Code;
- individuals are the owners of an apartment (room), according to the share of the owner of the apartment (room), in a land plot occupied by an apartment building.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1289100?lang=ru