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Taxes imposed for sale and rent of real property Printable version

Last update: 29.02.2024

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Landlords who are not registered as individual entrepreneurs (hereinafter: IE), can fulfill tax obligations by paying a single bundled payment (hereinafter: SBP) or submit an individual income tax declaration (hereinafter: IITD) in case if they comply with the conditions.

An individual entrepreneur renting out housing has the right to apply a special tax regime (hereinafter: STR) based on a patent or a simplified declaration when making calculations with the budget.

Each of the options has its own advantages and limitations.

Individual income tax declaration for individuals

Individuals who rent out housing and are not registered as individual entrepreneurs should submit an individual income tax declaration (form 240.00) no later than March 31 of the year following the reporting tax period and pay the tax in the amount of 10% of the income received no later than ten calendar days after the deadline set for declarations submission on an annual basis.

Individuals can submit an individual income tax declaration (form 240.00) through the E-Salyq Azamat mobile application or through the Taxpayer's Office on the portal (

If the housing is rented to a tax agent (an individual entrepreneur, a person engaged in private practice, a legal entity, its structural divisions, a non-resident legal entity), then calculation, withholding and payment of an individual income tax to the budget is carried out at the source of payment by a tax agent.

Payers of single bundled payment

Citizens who pay the UP, starting from 2024, need to become individual entrepreneurs and choose the appropriate tax regime. The most convenient mode for such citizens is a special tax regime using a special mobile application «E-Salyq Вusiness».

Individual entrepreneurs applying a special tax regime on the basis of a patent or a simplified declaration

Individual entrepreneurs applying a STR on the basis of a patent or a simplified declaration calculate the individual income tax at the rate of 1% or 3% of the income received, respectively (exempt from paying an individual income tax until 2023), and also pay social payments (social contributions, mandatory pension contributions, contributions and contributions to the Compulsory Social Health Insurance) at the rates established by the laws "On Mandatory Social Insurance" and "On Compulsory Social Health Insurance".

Liability for failure to submit tax reports on time

Pursuant to Articles 272 and 275 of the Code of Administrative Violations of the Republic of Kazakhstan, failure to submit tax reports, as well as concealment of taxable items and other property subject to reflection in tax reporting, entails administrative penalties, including in the form of a monetary fine.

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