Information on Vehicle Taxation
According to Article 493, Paragraph 1 of the Tax Code of the Republic of Kazakhstan, the taxpayer independently calculates the amount of tax on vehicles by applying the tax rates established in Article 492 of the Tax Code to the taxable object.
In addition, pursuant to Paragraph 9 of Article 493, for the purpose of determining the balance of tax calculations for vehicles owned by individuals, the tax authorities calculate the tax no later than May 1 of the year following the reporting tax period. This calculation is based on data provided in an automated manner by authorized bodies responsible for vehicle registration and record-keeping.
According to Article 491 of the Tax Code, taxable objects include vehicles registered and/or accounted for in the Republic of Kazakhstan, excluding trailers.
The tax rates are established in Article 492 and the calculation is based on the monthly calculation index (MCI) determined by the law on the republican budget, effective as of January 1 of the respective financial year.
For the purposes of taxation, the following categories of vehicles are defined:
Vehicles of category B (including BE, B1);
Motor vehicles on a passenger car chassis with a cargo platform and a driver’s cab separated from the cargo area by a rigid partition (pickup trucks);
Vehicles with increased capacity and off-road capability exceeding the category B requirements in terms of maximum permitted weight and/or number of passenger seats (SUVs, including jeeps, crossovers, and limousines).
Vehicles of category C (including CE, C1E, C1);
Specialized freight vehicles of category B with a closed rigid body or van-type body with a partition separating the cargo area, designed for transporting industrial, food, or agricultural goods, and equipped with fixtures for securing cargo (vans);
General-purpose freight vehicles of category B with an open platform (excluding pickup trucks).
Vehicles equipped with special equipment designed to perform specific technological operations, unless classified under subparagraphs 1 or 2.
Vehicles of category D (including DE, D1E, D1), unless otherwise specified in subparagraph 1.
According to Article 494 of the Tax Code, the deadline for individuals to pay the tax to the budget is no later than April 1 of the year following the reporting tax period. Tax payments by individuals are made at their place of residence.