Property tax on individuals for the 2025 calendar year is currently due for payment.
Please note that the current notifications and assessments pertain to real estate properties owned in 2025. Tax liabilities, exemptions, and calculation figures (1 MCI in 2025 = 3,932 tenge) are determined in strict accordance with the provisions of the Tax Code in effect in 2025.
The list of categories of citizens eligible for full or partial exemption from property tax is defined in Clause 2 of Article 526 of the Tax Code.
Eligible categories include:
- Heroes of the Soviet Union, Heroes of Socialist Labor, individuals awarded the titles "Khalyk Qaharmany" (People's Hero) and "Qazaqstannyń Eńbek Eri" (Hero of Labor of Kazakhstan), and recipients of the Order of Glory (all three classes) and the "Otan" Order—up to a limit of 1,000 MCI of the total value of all taxable properties (in 2025, 1 MCI = 3,932 tenge; i.e., up to a limit of 3,932,000 tenge); - veterans of the Great Patriotic War, veterans accorded the same benefits as veterans of the Great Patriotic War, and veterans of combat operations in other states; persons awarded orders and medals of the former USSR for selfless labor and impeccable military service on the home front during the Great Patriotic War; as well as persons who worked (served) for at least six months between June 22, 1941, and May 9, 1945, but were not awarded orders or medals of the former USSR for selfless labor and impeccable military service on the home front during the Great Patriotic War – regarding land plots and within the limit of 1,500 MCI of the total value of all taxable objects (in 2025, 1 MCI = 3,932 tenge, i.e., within the limit of 5,898,000 tenge);
- persons with disabilities – regarding land plots and within the limit of 1,500 MCI of the total value of all taxable objects (in 2025, 1 MCI = 3,932 tenge, i.e., within the limit of 5,898,000 tenge);
- orphans and children left without parental care, until they reach the age of 18 – regarding land plots, dwellings, buildings, dacha structures, garages, parking spaces, and other structures, facilities, and premises owned by them;
- one of the parents of a person with a disability since childhood or a child with a disability – regarding land plots; - mothers of large families awarded the title "Mother-Heroine" and the "Altyn Alka" pendant – regarding land plots, as well as within the limit of 1,000 MCI of the total value of all taxable properties (dwellings, buildings, dacha structures, garages, parking spaces, and other structures, facilities, or premises owned by them) (in 2025, 1 MCI = 3,932 tenge, i.e., within the limit of 3,932,000 tenge);
- pensioners living separately (pensioners at whose registered place of residence only pensioners are registered) – regarding land plots, as well as within the limit of 1,000 MCI of the total value of all taxable properties (dwellings, buildings, dacha structures, garages, parking spaces, and other structures, facilities, or premises owned by them) (in 2025, 1 MCI = 3,932 tenge, i.e., within the limit of 3,932,000 tenge);
- individual entrepreneurs – regarding properties used in entrepreneurial activity, excluding dwellings and other properties for which the tax base is determined in accordance with Article 529 of the Tax Code;
- individuals who are owners of an apartment (room) – regarding the apartment (room) owner's share in the land plot occupied by the multi-apartment residential building.
Public Outreach Division and Contact Center
State Revenue Department for Pavlodar Region