Property Tax for Individuals must be paid before October 1, 2026Property Tax for individuals is calculated based on the data on the valuation of taxable objects determined by the State Corporation "Government for Citizens" NJSC, as well as the actual duration of their ownership.In June of this year, the property tax for individuals for the year 2025 was assessed for the Abai region in the total amount of 162 million tenge, with the payment deadline set until October 1, 2026. As of the reporting date, 77% of the total assessed tax amount has been paid.To inform the public about the assessed property tax amounts, push notifications regarding upcoming tax payments were dispatched through second-tier banking services (Kaspi Bank, Halyk Bank), as well as via the e-Salyq Azamat and eGov mobile applications, which ensured coverage of a significant portion of taxpayers.Starting from October 2, a late payment fee (penalty) will be accrued for each day of delay to individuals who have not paid the tax, and a notification of tax arrears will be issued.Important: If the tax remains unpaid after 30 days and the amount of debt exceeds 1 MCI (Monthly Calculated Index), a tax order is issued, which must be executed within 5 working days. Otherwise, the case is transferred to private bailiffs (private judicial executors) for enforcement. They may apply enforcement measures such as seizure and confiscation of property, blocking of bank accounts, and, for debts exceeding 40 MCI, a ban on leaving the country. In addition, private bailiffs shall additionally collect an enforcement fee for their services in the amount of up to 25% of the total debt amount.You can verify your tax assessment and make a payment independently via:The e-Salyq Azamat mobile application and second-tier banking apps;The eGov.kz electronic government portal;Automated teller machines (ATMs) and payment terminals using bank cards.To avoid additional expenses, sanctions, and inconveniences, citizens are strongly recommended to pay their taxes in a timely manner.At the same time, the Tax Code provides for certain tax incentives—some categories of citizens are fully or partially exempt from paying this tax.
WHO IS EXEMPT FROM PROPERTY TAX?
The Tax Code of the Republic of Kazakhstan provides a list of privileged categories of citizens who are not recognized as property tax payers:Heroes of the Soviet Union, Heroes of Socialist Labor, individuals honored with the titles "Khalyk Kakaharmany" (People's Hero) and "Kazakhstannyn Enbek Eri" (Labor Hero of Kazakhstan), and individuals awarded the Order of Glory of three degrees or the Order of Otan. These individuals are exempt from property tax within the limits of the value equivalent to 1,000 times the Monthly Calculated Index (MCI). In other words, the value of their real estate up to 1,000 MCI is tax-free (1,000 MCI = 3,932,000 tenge for the year 2025).Veterans of the Great Patriotic War, veterans equated in privileges to veterans of the Great Patriotic War, veterans of combat operations on the territory of other states, individuals awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as individuals who worked (served) for at least six months from June 22, 1941, to May 9, 1945, and were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, and all persons with disabilities. For all the aforementioned individuals, a full property tax exemption applies to land plots owned by them (e.g., land under a residential building, personal plots, land under a garage, etc.), as well as a tax incentive within the limit of 1,500 times the MCI of the total aggregate value of all real estate objects. In other words, the value of their real estate up to 1,500 MCI is tax-free (1,500 MCI = 5,898,000 tenge for the year 2025).Orphans and children left without parental care (under 18 years of age) are completely exempt from property tax on all types of real estate owned by them until they reach the age of 18. This privilege applies to residential houses (apartments), dacha buildings, garages, and other structures, as well as land plots used for housing, personal subsidiary farming, gardening, dachas, or garages.One of the parents of a child with a disability (or a person with a disability since childhood) is exempt from land tax on land plots associated with their real estate. That is, such a parent does not pay tax on the land under their residence, personal plot, land under a garage, etc. (Please note: this tax incentive does not exempt them from tax on the buildings/structures themselves; it applies exclusively to the land).Large families/mothers awarded the "Altyn Alka" (Golden Pendant) sign or honored with the title "Heroine Mother", as well as separately residing pensioners. (A separately residing pensioner is defined as a pensioner whose official registered legal address / place of residence is registered exclusively by other pensioners). They are exempt from paying tax on land plots associated with their housing, as well as on property within the limits of 1,000 times the MCI of the total value of houses/structures owned by them (1,000 MCI = 3,932,000 tenge for the year 2025).
WHEN DO INCENTIVES NOT APPLY?
It is crucial to note that all the aforementioned tax incentives apply only if the beneficiary actually uses the property themselves. If the real estate object is transferred to the use of other persons or is leased/rented out, the corresponding tax incentives do not apply.