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

Last update: 01.12.2022

CalculatorWho pays the property tax?  

The payers of property tax are individuals who have an object of taxation.

The following property of individuals located on the territory of the Republic of Kazakhstan is considered as objects of taxation:

1. dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises on the right of ownership;

2. land plots owned by individuals on the right of ownershi

Who is exempt from property tax? 

The following categories of individuals are exempt from property tax:

  1. heroes of the Soviet Union, heroes of Socialist Labor, persons awarded "Halyk Kaharmany", "Kazakstannyn Yenbek Yeri" titles, awarded the Order of Glory of three degrees and the Order of Otan (within 1000-fold size of monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year, from the total value of all taxable items specified in subcaluse 1) of Article 528 of the Tax Code);
  2. veterans of the Great Patriotic War, veterans equated by 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 work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons with disabilities:
  • land plots occupied by housing stock, including buildings and structures attached thereto;
  • adjacent land plots;
  • land plots provided for personal household (subsidiary) farming, gardening and suburban construction, including land occupied for buildings;
  • land plots occupied for garages;
  • within the 1500-fold size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total value of all taxable items specified in subclause 1) of Article 528 of the Tax Code;
  1. orphans and children left without parental care for the period until they reach the age of 18:
  • land plots occupied by housing stock, including buildings and structures attached thereto;
  • adjacent land plots;
  • land plots provided for personal household (subsidiary) farming, gardening and suburban construction, including land occupied for buildings;
  • land plots occupied for garages;
  • objects of taxation specified in subclause 1) of Article 528 of the Tax Code;
  1. one of the parents of a person with a disability since childhood, a child with a disability:
  • land plots occupied by housing stock, including buildings and structures attached thereto;
  • adjacent land plots;
  • land plots provided for personal household (subsidiary) farming, gardening and suburban construction, including land occupied for buildings;
  • land plots occupied for garages;
  1. mothers with many children awarded the title of "Mother Heroine", awarded the "Altyn Alka" pendant:
  • land plots occupied by housing stock, including buildings and structures attached thereto;
  • within 1000-fold size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total value of all taxable items specified in subclause 1) of Article 528 of the Tax Code.
  • for the purposes of this Code, separately residing pensioners are defined as pensioners, at whose legal address (address of their place of residence) only pensioners are registered;
  1. individual entrepreneurs on the objects of taxation used in entrepreneurial activity, except of constructions and other facilities for which the tax base is determined in accordance with Article 529 of the Tax Code and the calculation is made by the tax authorities in accordance with Article 532 of the Tax Code.
  2. individuals-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.

Determination of a taxpayer in isolated cases

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

At the same time, for taxable objects that are in common joint ownership, for which the state registration of ownership rights was made after December 31, 2016, a taxpayer may be one of the owners of this taxable object, indicated by the owners in an application for state registration of ownership rights to such an object.

How and when to pay the property tax? 

How many? Property tax rates.

 

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