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Property tax and vehicle tax for individuals Printable version

Last update: 13.04.2023

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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:

  1. 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);
  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 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;
  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;
  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" 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;
  1. 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;
  2. 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

Tax calculation and payment procedures

 

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:

  1. 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;
  2. 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

Tax calculation procedure and payment terms

 

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