2025 Transport Tax: What Kazakhstanis Need to Know According to Article 494 of the Tax Code of the Republic of Kazakhstan, individuals were required to pay the 2024 motor vehicle tax by April 1, 2025. It is important to note that the minimum calculation index (MCI) for 2024 (3,692 tenge) was used for this tax calculation. According to Article 492 of the Tax Code of the Republic of Kazakhstan, the vehicle tax amount depends on the MCI and the tax rate. The tax rate, in turn, varies depending on engine displacement and, in certain cases, the year of initial registration in the Republic of Kazakhstan. Tax on cars with engine displacement up to 3,000 cm3 Tax rates for passenger cars with engine displacement up to 3,000 cm3 depend solely on the MCI and range from 1 to 9 MCIs (for 2024 – from 3,692 to 33,228 tenge). Tax on cars imported into Kazakhstan before 2014 For passenger cars with an engine capacity of 3,000 cc to 4,000 cc, manufactured or imported into Kazakhstan before December 31, 2013 (inclusive), the tax rate will be 15 MCI (55,380 tenge for 2024). For passenger cars with an engine capacity over 4,000 cc, the tax rate will be 117 MCI (431,964 tenge for 2024). It should be emphasized that the date of vehicle import is the date of its initial state registration. Tax on cars imported into Kazakhstan after 2014 Owners of vehicles with an engine displacement greater than 3,000 cc, manufactured in Kazakhstan or imported into the country after December 31, 2013, pay higher tax rates. Depending on engine displacement, the rates range from 35 to 200 MCI (for 2024, from 129,220 to 738,400 tenge). How to pay the transport tax? Transport tax is paid at the individual's place of residence. Budget classification code (BCC) – 104402 Purpose of payment code (PPC) – 911; if a penalty is assessed, PPC – 912 is used. To pay the tax, owners must also know their vehicle's unique identification number (VIN), which consists of 17 characters. For passenger cars, the VIN is the vehicle identification number, and for trucks, it is the chassis number. This information is specified in the vehicle registration certificate. If the vehicle is missing (due to theft or other incidents), it is necessary to provide information from the authorized government agency confirming this fact to the local state revenue office. Persons who fail to pay their taxes on time are assessed a penalty for each day of delay. Taxpayers who fail to pay their taxes on time are sent notices of tax arrears, which must be fulfilled within 30 business days. In the event of non-compliance, a tax order is automatically generated and sent to the taxpayer. This order must be fulfilled within five business days. Otherwise, it is sent electronically to the Chamber of Private Judicial Enforcement Officers (CHSI) for the initiation of enforcement proceedings and the forced collection of the debt.