Personal property tax
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 ownership.
Taxpayers
The payers of property tax are individuals who have an object of taxation.
The following categories of individuals are exempt from property tax:
- heroes of the Soviet Union, heroes of Socialist Labor, persons awarded with "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);
- 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 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;
- 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;
- 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;
- mothers with many children awarded the title of "Mother Heroine" and "Altyn Alka" pendant, separately residing pensioners to:
- land plots occupied by housing stock, including buildings and structures attached thereto;
- adjacent land plots;
- 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;
- For the purposes of the Tax Code, separately residing pensioners are defined as pensioners, at whose legal address (address of their place of residence) only pensioners are registered;
- individual entrepreneurs for the objects of taxation used in entrepreneurial activities, except for housings and other objects specified by the "Government for Citizens" Public Corporation;
- individuals-owners of an apartment (room), according to the share of the owner of an apartment (room) in a land plot occupied by an apartment building.
Benefits are not applied to objects of taxation transferred for use or property lease.
Taxation base
The taxation base for housing and suburban buildings owned by individuals is the value of taxable objects determined as of January 1 of each year following the reporting year by the "Government for Citizens" Public Corporation (hereinafter: authorized body).
The taxation base for a closet located in an apartment building and used for personal purposes, an unheated extension, a household outbuilding, a ground floor, a basement of a housing, a garage, a parking space is the value of taxable objects determined as of January 1 of each year following the reporting year by the "Government for Citizens" Public Corporation.
Tax rates
- The tax on property of individuals is calculated depending on the value of the objects of taxation at the following rates:
1
|
2
|
3
|
1.
|
up to KZT 2.000.000 inclusive
|
0.05 percent from the value of taxable objects
|
2.
|
over KZT 2.000.000 up to KZT 4.000.000 inclusive
|
KZT 1.000 + 0.08 percent from the amount exceeding KZT 2.000.000
|
3.
|
over KZT 4.000.000 up to KZT 6.000.000 inclusive
|
KZT 2.600 + 0.1 percent from the amount exceeding KZT 4.000.000
|
4.
|
over KZT 6.000.000 up to KZT 8.000.000 inclusive
|
KZT 4.600 + 0.15 percent from the amount exceeding KZT 6.000.000
|
5.
|
over KZT 8.000.000 up to KZT 10.000.000 inclusive
|
KZT 7.600 + 0.2 percent from the amount exceeding KZT 8.000.000
|
6.
|
over KZT 10.000.000 up to KZT 12.000.000 inclusive
|
KZT 11.600 + 0.25 percent from the amount exceeding KZT 10.000.000
|
7.
|
over KZT 12.000.000 up to KZT 14.000.000 inclusive
|
KZT 16.600 + 0.3 percent from the amount exceeding KZT 12.000.000
|
8.
|
over KZT 14.000.000 up to KZT 16.000.000 inclusive
|
KZT 22.600 + 0.35 percent from the amount exceeding KZT 14.000.000
|
9.
|
over KZT 16.000.000 up to KZT 18.000.000 inclusive
|
KZT 29.600 + 0.4 percent from the amount exceeding KZT 16.000.000
|
10.
|
over KZT 18.000.000 up to KZT 20.000.000 inclusive
|
KZT 37.600 + 0.45 percent from the amount exceeding KZT 18.000.000
|
11.
|
over KZT 20.000.000 up to KZT 75.000.000 inclusive
|
KZT 46.600 + 0.5 percent from the amount exceeding KZT 20.000.000
|
12.
|
over KZT 75.000.000 up to KZT 100.000.000 inclusive
|
KZT 321.600 + 0.6 percent from the amount exceeding KZT 75.000.000
|
13.
|
over KZT 100.000.000 up to KZT 150.000.000 inclusive
|
KZT 471.600 + 0.65 percent from the amount exceeding KZT 100.000.000
|
14.
|
over KZT 150.000.000 up to KZT 350.000.000 inclusive
|
KZT 796.600 + 0.7 percent from the amount exceeding KZT 150.000.000
|
15.
|
over KZT 350.000.000 up to KZT 450.000.000 inclusive
|
KZT 2.196.600 + 0.75 percent from the amount exceeding KZT 350.000.000
|
16.
|
over KZT 450.000.000
|
KZT 2.946.600 + 2 percent from the amount exceeding KZT 450.000.000
|
- Basic tax rates on land occupied by the housing stock, including buildings and structures attached thereto (except for house plots) are set per square meter of area in the following amounts:
No.
|
Category of locality
|
Basic tax rates for the lands occupied by housing stock, including buildings and structures attached thereto (KZT)
|
1
|
2
|
3
|
|
Cities:
|
|
1.
|
Almaty
|
0.96
|
2.
|
Shymkent
|
0.58
|
3.
|
Astana
|
0.96
|
4.
|
Aktau
|
0.58
|
5.
|
Aktobe
|
0.58
|
6.
|
Atyrau
|
0.58
|
7.
|
Zhezkazgan
|
0.39
|
8.
|
Kokshetau
|
0.58
|
9.
|
Karaganda
|
0.58
|
10.
|
Konayev
|
0.39
|
11.
|
Kostanay
|
0.58
|
12.
|
Kyzylorda
|
0.58
|
13.
|
Uralsk
|
0.58
|
14.
|
Ust-Kamenogorsk
|
0.58
|
15.
|
Pavlodar
|
0.58
|
16.
|
Petropavlovsk
|
0.58
|
17.
|
Semey
|
0.39
|
18.
|
Taldykorgan
|
0.58
|
19.
|
Taraz
|
0.58
|
20.
|
Turkestan
|
0.39
|
21.
|
Almaty region:
|
|
22.
|
cities of regional significance
|
0.39
|
23.
|
cities of district significance
|
0.39
|
24.
|
Akmola region:
|
|
25.
|
cities of regional significance
|
0.39
|
26.
|
cities of district significance
|
0.39
|
27.
|
Other cities of regional significance
|
0.39
|
28.
|
Other cities of regional significance
|
0.19
|
29.
|
Townships
|
0.13
|
30.
|
Villages
|
0.09
|
- 3. Adjacent land plots are subject to taxation at the following basic tax rates:
1) for cities of republican significance, the capital and cities of regional significance:
- with an area of up to 1000 square meters inclusive: KZT 0.20 per 1 square meter;
- with an area exceeding 1000 square meters: KZT 6.00 per 1 square meter.
- Based on the decision of local representative bodies, tax rates on land plots exceeding 1000 square meters can be reduced from KZT 6.00 to KZT 0.20 per 1 square meter;
2) for other localities:
- with an area of up to 5000 square meters inclusive: KZT 0.20 per 1 square meter;
- with an area exceeding 5000 square meters: KZT 1.00 per 1 square meter.
- Based on the decision of local representative bodies, tax rates on land plots exceeding 5000 square meters can be reduced from KZT 1.00 to KZT 0.20 per 1 square meter.
A part of a land plot belonging to the lands of localities intended for servicing a residential house (residential building) and not occupied by a residential house (residential building), including buildings and structures attached thereto, is considered to be a land plot adjacent to a house.
- 4. Basic tax rates on agricultural lands, as well as lands of localities provided to individuals for conducting personal household (subsidiary) farming, gardening and suburban construction, including land occupied for the corresponding buildings, are set in the following amounts:
1) with an area of up to 0.50 hectares inclusive: KZT 20 for 0.01 hectares;
2) with an area exceeding 0.50 hectares: KZT 100 for 0.01 hectares.
Tax calculation and payment procedures
The tax for the objects of taxation owned by individuals is calculated by the tax authorities no later than July 1 of the year following the reporting tax period at the location of an object of taxation, regardless of a taxpayer's place of residence by applying an appropriate tax rate to the taxation base, taking into account the actual period of ownership of the objects of taxation by individuals, the rights to which were registered before January 1 of the year following the reporting tax period.
Thus, notification on the amount of taxes calculated by a tax authority is sent to a taxpayer no later than 10 working days from the date of calculation.
The tax is paid to the budget at the location of objects of taxation no later than October 1 of the year following the reporting tax period.
Tax on vehicles owned by individuals
Taxpayers
The payers of vehicle tax are individuals who have objects of taxation on the right of ownership.
The below categories are exempt from the payment of vehicle tax:
- war veterans of the Great Patriotic War and persons equated to them by benefits, war veterans who fought on the territories 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, as well as persons who worked (served) not less than 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, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Halyk kaharmany", "Kazakstannyn Yenbek Eri", awarded the Order of Glory of three degrees and the Order of "Otan", mothers with many children, awarded the title "Mother Heroine" or awarded the pendant "Altyn Alka" or "Kumis alka" - one vehicle that is an object of taxation;
- persons with disabilities who own motorized wheelchairs and cars – one vehicle that is an object of taxation.
Benefits are not applied in cases of transfer of such vehicles for use, trust management or lease.
Also, it is applied during the tax period for one motor vehicle (except for a passenger vehicle with an engine capacity of over 4,000 cubic centimeters, in respect of which registration actions related to the change of ownership of the vehicle were performed in an authorized government agency after December 31, 2013).
Objects of taxation
The objects of taxation are vehicles, except for trailers registered in the Republic of Kazakhstan.
-
The tax calculation is carried out at the following rates set in monthly calculation indices:
No.
|
Object of taxation
|
Tax rate (monthly calculation index)
|
.
|
1
|
2
|
3
|
1.
|
Passenger vehicles with the following engine volume gradation (cc):
|
|
up to 1.100 inclusive
|
1
|
over 1.100 to 1.500 inclusive
|
2
|
over 1.500 to 2.000 inclusive
|
3
|
over 2.000 to 2.500 inclusive
|
6
|
over 2.500 to 3.000 inclusive
|
9
|
over 3.000 to 4.000 inclusive
|
15
|
over 4.000
|
117
|
2.
|
Trucks, special vehicles with the following carrying capacity gradation (excluding trailers):
|
|
up to 1 ton inclusive
|
3
|
over 1 ton to 1.5 tons inclusive
|
5
|
over 1.5 to 5 tons inclusive
|
7
|
over 5 tons
|
9
|
3.
|
Tractors, self-propelled agricultural, land-reclamation and road-building machines and mechanisms, special cross-country vehicles and other vehicles not intended for use on public roads
|
3
|
4.
|
Buses with the following gradation according to the number of seats:
|
|
up to 12 seats inclusive
|
9
|
over 12 to 25 seats inclusive
|
14
|
over 25 seats
|
20
|
5.
|
Motorcycles, scooters, motorized sleds, small vessels with the following engine capacity gradation:
|
|
up to 55 kW (75 horsepower) inclusive
|
1
|
over 55 kW (75 horsepower)
|
10
|
6.
|
Powerboats, vessels, tugs, barges, yachts with the following engine capacity gradation (in horsepower):
|
|
up to 160 inclusive
|
6
|
over 160 to 500 inclusive
|
18
|
over 500 to 1.000 inclusive
|
32
|
over 1.000
|
55
|
7.
|
Aircrafts
|
4 percent from the monthly calculation index for each kilowatt of power
|
8.
|
Railway traction rolling stock used:
|
1 percent from the monthly calculation index for each kilowatt of total vehicle capacity
|
for driving trains of any category on the main tracks;
|
for production of shunting work on main, station and access roads of narrow and (or) wide gauge; on the tracks of industrial railway transport and not leaving the main and station tracks
|
Multiple rolling stock used for passenger transportation on main and station tracks of narrow and wide gauge, as well as urban rail transport vehicles
|
1 percent from the monthly calculation index for each kilowatt of total vehicle capacity
|
- For passenger vehicles with an engine capacity of over 3000 cubic centimeters produced (manufactured or assembled) in the Republic of Kazakhstan after December 31, 2013 or imported into the territory of the Republic of Kazakhstan after December 31, 2013, the tax is calculated at the following rates set in monthly calculation indices:
No.
|
Object of taxation
|
Tax rate (monthly calculation index)
|
1
|
2
|
3
|
1.
|
Passenger vehicles with the following engine volume gradation (cc):
|
|
over 3.000 to 3.200 inclusive
|
35
|
over 3.200 to 3.500 inclusive
|
46
|
over 3.500 to 4.000 inclusive
|
66
|
over 4.000 to 5.000 inclusive
|
130
|
over 5.000
|
200
|
The date of import of passenger vehicle into the territory of the Republic of Kazakhstan is the date of its initial state registration.
Tax calculation procedure and payment terms
A taxpayer calculates the amount of tax for a tax period independently by applying tax rates to an object of taxation.
In order to determine the balance of payments for vehicle tax by individuals for a reporting tax period, the tax authorities calculate the tax no later than May 1 of the year following the reporting tax period based on information provided in automated mode by authorized bodies that carry out accounting and registration of vehicles.
Payment terms
The tax is paid to the budget by individuals at the place of residence no later than April 1 of the year following the reporting tax period.