Social networks and messengers spread information about the full exemption of pensioners from paying property tax on individuals. However, this information does not quite correspond to reality.
In accordance with the Tax Code of the Republic of Kazakhstan, separately residing pensioners are exempt from paying property tax, at whose legal address (address of their place of residence) only pensioners are registered, within 1000 times the monthly calculation index of the total value of all taxable objects. The calculation uses the amount of the MCI established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.
In addition, the following persons are subject to exemption from payment of personal property tax:
1) within 1000 times the size of the monthly calculation index – heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles "Halyk Kaharmany", "Kazakstannyn Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan, mothers with many children, awarded the title "Mother Heroine", awarded the pendant "Altyn alka;
2) within 1500 times the size of the monthly calculation index – veterans of the Great Patriotic War, veterans equated by benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as other persons established by paragraph 2 of Article 526 of the Tax Code.
We remind you that the deadline for payment of the personal property tax for 2022 expires on October 1, 2023.