The Department of State Revenue of the Mangystau region explains to citizens the procedure for taxation of property of individuals. Property tax is levied not only on apartments: the object of taxation includes various types of real estate and land plots owned in Kazakhstan.

What is the object of taxation

According to the Tax Code of the Republic of Kazakhstan, the objects of taxation on the property of individuals are located on the territory of the Republic:

• dwellings (apartments, apartment buildings, rooms);
• buildings;
• country houses;
• garages;
• Parking spaces;
• other buildings, structures, and premises (including storerooms, outbuildings, outbuildings, and outbuildings);
• land plots owned by individuals by right of ownership.

Thus, the tax is paid not only by the owners of apartments in apartment buildings, but also by the owners of individual residential buildings, cottages, garages, parking spaces, outbuildings and land plots.

Who is the payer

Tax payers are individuals who own these facilities. The tax is calculated by the tax authorities. The tax base for housing and country buildings is the value of the object, determined by the State Corporation "Government for Citizens" as of January 1 of the year following the tax period. This cost is usually lower than the market price of the property.

Tax rates

The personal property tax is calculated depending on the value of the object on a progressive scale. For objects with a value of up to 2,000,000 tenge inclusive, the rate is 0.05 percent of the cost. Then the rate increases stepwise. If the total value of all taxable objects owned by one owner exceeds 450,000,000 tenge, the tax is calculated based on the total value at an increased rate of 2 percent (2,946,600 tenge plus 2 percent of the amount exceeding 450 million tenge).

Benefits

Certain categories of citizens are entitled to benefits within the established amount of MCI from the total cost of facilities. """""" These include Heroes of the Soviet Union, Heroes of Socialist Labor, persons awarded the titles of "Halyk kaharmany", "Kazakstan Enbek Yeri", awarded the Order of Glory of three degrees and the Order of Otan, participants of the Great Patriotic War and persons equated to them, the disabled, mothers of many children, awarded the title of "Mother Heroine" or those awarded the "Altyn alka" pendant, retired persons living separately, within the limits stipulated by the Tax Code.

The owners of apartments (rooms) in an apartment building are not property tax payers in terms of a share in the land occupied by such a house.

It is important not to confuse it with the tax on the sale of property.

The property tax is an annual tax for the ownership of an object. It does not replace the individual income tax on property income when selling real estate. From January 1, 2026, when selling residential real estate, dachas, garages, parking spaces, storerooms, personal subsidiary facilities and land plots, property income (value gain) arises if the object has been owned for less than two years — for objects acquired after the entry into force of the new Tax Code. For properties purchased before 2026, the same minimum period of ownership remains — one year. When selling non-residential (commercial) real estate, the increase in value is taxed regardless of the period of ownership. The tax is paid only on the difference between the sale price and the purchase price, and not on the entire transaction amount. IPN rate: 10 percent of the increase to 8,500 MCI and 15 percent of the excess amount.

How to find out the amount and pay the tax

The amount of the accrued tax can be checked in the e-Salyq Azamat mobile application, on the egov e-government portal.kz and on the Internet resource of the State Revenue Committee. It is recommended to make payments on time, avoiding the formation of arrears. The presence of tax arrears may lead to enforcement measures, including restrictions on travel outside the Republic of Kazakhstan.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1291702?lang=ru