Property income arises from an individual when the following property is sold:
- dwellings (apartments, houses, garages) - if such dwellings are owned for less than a year and there is an increase in value (a positive difference between the sale price (cost) and the purchase price (cost) );
- a land plot adjacent to a residential building and under it, under a garage, a dacha land plot, a land plot with the intended purpose of individual housing construction - if such land plots are owned for less than a year and there is an increase in value (a positive difference between the price (cost) of the sale of the land plot and its cadastral (estimated) value at the date of the ownership of the land plot);
- commercial real estate and the land plot adjacent to it and under it (shop, office, hotel, restaurant, etc.), the land plot with the intended purpose for commercial real estate-regardless of the period of stay of such real estate on the property right, if there is an increase in value (a positive difference between the price (cost) of its implementation and the price (cost) of its acquisition);
- a power-driven vehicle – if such a vehicle has been owned for less than a year and there is an increase in value (a positive difference between the price (cost) of its sale and the price (cost) of its purchase, including customs duties and / or VAT and excise duty paid when importing the vehicle into the territory of Kazakhstan);
- investment gold, securities, equity interests, financial instruments-regardless of the period of ownership of such property, if there is an increase in value (a positive difference between the price (value) of its sale and the price (value) of its acquisition).