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Payment of property tax: where, as well as how many Printable version

Last update: 28.09.2020

77777_1.jpgWho pays the property tax?  

Payers of the tax on the property of individuals are individuals who have an object of taxation.

The object of taxation on property of individuals is located on the territory of the Republic of Kazakhstan dwellings, buildings, country houses, garages and other structures, facilities, premises owned by them on the right of ownership.

At the same time, the right of ownership arises from the moment of state registration of the right to immovable property. Unregistered immovable property is not subject to tax on property of individuals.

Who does not pay the property tax? 

Payers of the tax on property of individuals are not:

  1. Heroes of the Soviet Union, Heroes of the Soviet Union, Heroes of the Soviet Union, persons awarded the title "Халық қаһарманы", "Қазақстанның Еңбек Epi", awarded with the Order of Glory of three degrees and the Order "Otan", mothers with many children, awarded the title "Mother Heroine", awarded with a pendant "Алтын алқа", separately living pensioners - within the 1000-fold size of the monthly calculation index established by the law on the republican budget and acting as of January 1 of the corresponding financial year from the total value of all objects of taxation that are on the right of ownership;
  2. Participants and disabled persons of the Great Patriotic War and persons equated to them for benefits and guarantees, persons awarded orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War, as well as persons who have worked (served) for at least six months from June 22, 1941 to May 9, 1945, and who were not awarded orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War, disabled persons - within the 1500-fold size of the monthly calculated indicator established by the law on the republican budget and acting as of January 1 of the corresponding financial year, of the total value of all taxable objects that are on the property right;
  3. Orphans and children left without parental care for the period until they reach the age of 18;
  4. Individual entrepreneurs for taxable objects used in entrepreneurial activities, with the exception of dwellings and other facilities for which the tax base is determined in accordance with Article 529 of the Tax Code and the tax is calculated by the tax authorities in accordance with Article 532 of the Tax Code.

Determination of the taxpayer in certain cases

  1. When the state institution transfers objects of taxation to trust management, the taxpayer is determined in accordance with Article 41 of the Tax Code.
  2. If the object of taxation is in the common share ownership of several persons, each of these persons shall be recognized as a taxpayer.
  3. The payer of the tax on objects of taxation that are in common joint ownership may be one of the owners of this object of taxation upon agreement between them.

At the same time, for objects of taxation that are in joint ownership, for which state registration of ownership was effected after December 31, 2016, the tax payer may be one of the owners of the tax object indicated by the owners in the application for state registration of ownership of such an object.

How and when to pay the property tax? 

How many? Property tax rates.

 

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