The new Tax Code, which entered into force on January 1, 2026, provides for a change in the taxation of agricultural land plots that are not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan.
Since 2026, for agricultural land plots that are not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the amount of payment for land plots received for temporary paid land use (lease), calculated on the basis of temporary paid land use agreements concluded with the authorized body for land relations, and in the territory of the special economic zone - the contract with the local executive body or the management company of the special economic zone is increased forty times from the date of delivery to the land user of a written instruction on the elimination of violations of the requirements of the land legislation of the Republic of Kazakhstan by the territorial division for land resources management of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of lands.
For land plots intended for the construction of facilities and not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, with the exception of land plots of settlements indicated in lines 27-30 of the table of Article 577 of the Tax Code, the amount of payment for land plots received for temporary paid land use (lease), calculated on the basis of contracts temporary paid land use, concluded with the authorized body for land relations, and on the territory of the special economic zone - with the local executive body or the management company of the special economic zone, increases tenfold from the date of delivery by the territorial division for land management of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of land, prescriptions to the land user on the need to use the land for its intended purpose and (or) eliminate violations legislation of the Republic of Kazakhstan.