Unified land tax in 2021

A special tax regime for peasant or farm farms may be applied by peasant or farm farms that are not payers of value added tax, if there are land plots on the territory of the Republic of Kazakhstan on the rights of private ownership and (or) land use (including the right of secondary land use).

In order to apply a special tax regime for peasant or farm farms, the total area of agricultural land plots on the rights of private ownership and (or) land use (including the right of secondary land use) should not exceed the size of the maximum land area for the Almaty region pastures of 5,000 hectares, land, including irrigated 500 hectares.

If a peasant or farm has agricultural land plots located in different territorial zones, for the purposes of this paragraph, the total area of such plots should not exceed the size of the largest marginal area of the land plot established for such territorial zones.

The special tax regime for peasant or farm enterprises provides for a special procedure for settlements with the budget based on the payment of a single land tax and applies to the activities of peasant or farm enterprises for the production of agricultural products and their sale, processing of agricultural products of their own production, sale of products of such processing, with the exception of activities for the production, processing and sale of excisable goods.

The tax period for applying the special tax regime is a calendar year.

The object of taxation for a taxpayer applying a special tax regime for peasant or farm farms is the income received during the tax period from the sale of agricultural products, products of processing of agricultural products of its own production, with the exception of activities for the production, processing and sale of excisable goods.

The calculation of the unified land tax is carried out by the taxpayer independently by applying a rate of 0.5 percent to the object of taxation for the reporting tax period.

Payers of the unified land tax are not payers of the following types of taxes and payments to the budget:

1) individual income tax on income from the activities of a peasant or farm, including income in the form of amounts received from the state budget to cover costs (expenses) related to activities covered by this special tax regime;

2) land tax and (or) fees for the use of land plots – for land plots used in activities covered by this special tax regime, with the exception of land plots used in violation of the legislation of the Republic of Kazakhstan;

3) tax on vehicles – according to the objects of taxation specified in subparagraphs 1) and 2) of paragraph 3 of Article 490 of this Code;

4) property tax – for the objects of taxation specified in subparagraph 1) of paragraph 3 of Article 517 of this Code;

5) social tax – on the activities of a peasant or farm, to which this special tax regime applies;

6) payments for emissions into the environment - for the activities of a peasant or farm, to which this special tax regime applies.

Calculation, payment of taxes and payments to the budget not specified in paragraph 1 of this article, submission of tax reports on such taxes and payments to the budget, as well as payment (transfer) of social payments are made in a generally established manner.

1. Payment of the unified land tax, fees for the use of water resources of surface sources shall be made in the following order:

1) amounts calculated from January 1 to October 1 of the tax period – no later than November 10 of the current tax period;

2) amounts calculated from October 1 to December 31 of the tax period – no later than April 10 of the tax period following the reporting tax period.

Payment of the unified land tax is made to the budget at the location of the land plot.

The declaration for payers of the unified land tax reflects the calculated amounts of the unified land tax, individual income tax withheld at the source of payment, fees for the use of surface water resources and social payments.

The declaration for single land tax payers is submitted no later than March 31 of the tax period following the reporting tax period to the tax authorities at the location of the land plot.

In accordance with Article 57-4 of the Tax Code of the Republic of Kazakhstan, for the period from January 1, 2020 to January 1, 2023, persons applying special tax regimes and recognized as subjects of micro-entrepreneurship or small entrepreneurship, including payers of peasant or farm farms, are exempt from paying a single land tax.