Property Tax in Kazakhstan in 2025. Every year, individuals and legal entities in Kazakhstan who own property (i.e., they own taxable property) pay property tax. What is taxable? Property tax in Kazakhstan in 2025 combines two taxes—real estate tax and land tax. The taxable objects in this case are: Real estate. This doesn't have to be residential property. There is also a tax on owned premises, garages, summer cottages, and parking spaces. Land plots. Please note that you don't pay tax on all types of land. Exceptions include specially protected areas, forest reserves, and reserve lands. Land occupied by public spaces (parks, streets, and roads) is not taxable. Only those properties located within the territory of the Republic of Kazakhstan are subject to taxation. How is the tax calculated? Individual property owners can find out the amount of property tax due at the tax office. Tax specialists calculate the amount by July 1 of the year following the reporting year (meaning, in 2025, the tax for 2024 will need to be paid). Who is exempt from paying tax? In 2025, land and real estate taxes in Kazakhstan will not apply to the following categories of individuals: Heroes of the Soviet Union; Heroes of Socialist Labor; recipients of state titles and awards; WWII veterans; orphans and children left without parental care until they reach 18 years of age; one parent of a child with a disability or an individual with a disability; mothers with many children who hold the title "Mother Heroine"; pensioners living separately; and individual entrepreneurs with taxable assets used in business activities. When should the payment be made? Tax authorities calculate taxes by July 1 of the year following the reporting year. Payment is due by October 1 of the year following the reporting year; therefore, property tax for 2024 is due on October 1, 2025. Late or absent payment results in sanctions. For individuals, this includes late payment penalties or even a ban on leaving the country. How to pay property tax in Kazakhstan? The most convenient way for individuals to pay is through a second-tier bank app. Other online payment options are also available, such as through the State Revenue Committee website or on the Egov.kz portal. Payments are also accepted at bank tellers or at Kazpost branches. Property tax proceeds go to local budgets and allow the state to fulfill its core functions: providing social support to citizens, creating conditions for the education and healthcare systems, and improving communities.