Property Tax in Kazakhstan in 2025

Property Tax in Kazakhstan in 2025

Every year, individuals and legal entities in Kazakhstan who own property (i.e., have a taxable object) pay property tax. Let's explore who pays property tax, which property is taxable, and who is exempt from payment.

Taxable Objects

In 2025, property tax in Kazakhstan combines two taxes — real estate tax and land tax. The taxable objects in this case will be:

  • Real estate. This includes more than just a house. Apartments, garages, various buildings and structures, as well as spaces designated for car parking, are all considered real estate subject to taxation.
  • Land plots. Keep in mind that you have to pay tax even for land plots. Exceptions include specially protected territories, forest reserves, and nature reserves. Public lands (e.g., parks, streets, etc.) are not taxable.

Only property located on the territory of Kazakhstan is subject to taxation.

How the Tax is Calculated

The owner, whether an individual or a legal entity, can find out the amount of tax due on the property. Tax officials calculate the amount based on the data from the year preceding the one in which the payment is due — i.e., for 2025, the amount is calculated using data from 2024.

To calculate the tax, a formula is used that takes into account the base value of property owned by individuals in Kazakhstan. The base value is affected by the type of property, its size, year of construction, and other factors.

For example, the zoning coefficient for Almaty (microdistrict Aksai-4) is 1.46.

  • The Monthly Calculation Index (MCI) in 2024 is 3,692 KZT, and in 2025 it is 3,932 KZT.
  • The tax rate is taken from a government table, which is publicly available (e.g., for 34 MCI and a property size of 37 m²).

Example:

Apartment area — 37 m², built in 1987.

First, calculate the estimated value of the property using:

  • 34 MCI * 3,932 KZT * 1.46 (zoning coefficient) = 195,506 KZT.
  • 195,506 KZT * 37% (based on the area) = 72,337 KZT.

Since this amount is less than 2 million KZT, the property tax rate in Kazakhstan is 0.005.

  • 72,337 KZT * 0.005 = 584.06 KZT — the final amount of tax due for 2025.

Land Tax

Land tax is calculated similarly. The base rate depends on factors such as the land's location, area, presence of structures, and other characteristics.

Дата публикации
13 мая 2025