Every year inKazakhstanindividualswhoown a carpay a taxontransportand2024 was noexceptionHoweverthesameobligation is imposedonlegalentitiesWhy do I need a transporttaxHow is itcalculatedforindividualsandlegalentitiesinKazakhstanWhen do I need to make a paymentandwhathappensif I don'tmake the payment on time
Does thetransporttaxin the Republic of Kazakhstanapply to everyonein2024
Thevehicletax is regulated by the Tax Code (Section13)Itfallsunder the category of localso it is paid to thelocalbudget(thatiswhere the car is registered)Who is coveredby the taxWithindividualseverything is simpleitmust be paid by allindividualswho have registered a car
There are alsothreecategories of legal entitiesthat are subject to the taxCompaniesthathavevehicleson their balance sheetPleasenote that the vehiclemaybeownedbutmaybetransferred to an organizationformanagementormaintenanceDivisions of the companiesforwhich the car is registeredDivisionsaretaxpayersintheeventthatsuch a decision was made by the parentorganizationCompaniesthatpurchased the caron the basis of a leasingagreement(financialleasing)Pleasenotethatamongindividuals there aregroupsthat are notsubject to taxation(more preciselyonevehicle is exemptfromtax)These are WWIIparticipants people with disabilitiesaswell as mothers with many children Legal entitiesalsohaveexceptionstaxation does notapplytoOrganizationsthatproduceagriculturalproducts Please notethatinthiscasethecartaxinKazakhstan is notpaidonlyfortheequipmentdescribedin the Orderof2018Governmentagencies
Publicorganizations of the disabled.Suchassociationsarenottaxpayersonlyifthere is onecarwith a powerunitofup to 3cubic meters andonebus. It should be notedthatsmallerbusinessmen(namelyrepresentatives of peasantfarms)maynotpaytax.Howeveronlyif they use a carwithinthelimitfortheirwork.If the limit is exceeded, it is necessary to contributefunds to thebudget. Is anyvehiclesubject to taxation?TheTaxCodestatesthatallvehiclesregisteredin the Republic of Kazakhstan are subject to taxation(with the exception of trailers).Buttherearenuances here too.Thus, the taxinKazakhstanin2024 does notapply to thefollowingvehiclesVehiclesusedformedicalcare.Dump trucks of the quarrytype.Onlyheavy special equipment with a load capacityexceeding40tons is nottaxed.Navalships.Specialcars.Suchcars are taxed,butnot by transport,butbypropertytax.Whatistheresult?Allothervehiclesthat are notincludedintheabovelistaresubject to taxation.These are trucksandpassengercars,yachts,aircraft,busesandeven motorbikes.How to calculatethetransporttaxinKazakhstan? The amount is linkedto the MCIsincethemonthlycalculationindexchangeseveryyear,theamount of taxalsochanges.SinceJanuary12024, the MCI is equalto3,692tenge. In addition, the calculation of currenttransporttaxpaymentsinKazakhstandependson the followingfactors
The volume of the vehicle motor. The pattern is simple: the more powerful a car you have, the more you will have to pay for it. For example, subcompacts with engines of less than 1.1 thousand cm3 are estimated at 1 MCI, that is, such a car "weighs" 3,692 tenge. If you own an average car with a 2-2.5 thousand cm3 engine, then the tax on it in Kazakhstan in 2024 will reach 6 MCI, that is, 22,152 tenge. And for a powerful truck with a power plant of more than 4 thousand cm3, you will have to pay 117MRP – 463,554 tenge. Pay attention to two nuances: If the volume of the vehicle's engine exceeds 1.5 thousand cm3, then 7 tenge is added to the amount for each cm3 excess. Passenger cars include not only category B cars, but also more powerful models – pickups, crossovers and SUVs. Place of manufacture of the vehicle, date of issue. In particular, special rates are provided for models manufactured in the Republic of Kazakhstan, as well as imported into the territory of the Republic after December 31, 2013. For example, a car with an engine from 3 to 3.2 thousand cm3 is "estimated" at 35 MCI, which is equivalent to 129 220 tenge. And a powerful model of more than 5 thousand cm3 "pulls" 200 MCI (738,400 tenge) at all. An individual will not have to calculate the car tax in Kazakhstan in 2024 on his own – this task is solved by the tax service. But the legal entity carries out the calculations themselves. The easiest and fastest way to do them is to use a car tax calculator. Such a service is provided, for example, on the website of the State Revenue Committee. The necessary data is entered into the transport tax calculator – the system performs the calculation automatically. The service is also useful for individuals: it allows you to check the amount of tax that was calculated by the tax inspector. When do I have to pay the transport tax? Individuals must contribute the amount to the budget by April 1. Legal entities are given a deadline of July 5, 2024. But there is a caveat. If the company purchases the car after July 1, then the payment must be made within 10 days after submitting the declaration. The declaration for 2024 will be submitted until March 31, 2025.
And if you don't pay the car tax in Kazakhstan on time? If the deadline for paying the transport tax is not met, sanctions will be imposed on the car owner: The most common "punishment" is that a penalty is charged for each day of late payment. The "countdown" of the penalty begins from the moment when the debt exceeds 1 MCI. But, if the car owner does not repay the debt even after receiving a notification from the tax service, repayment will take place at the expense of his property. In addition, the tax service may limit the possibility of opening bank accounts or even traveling outside the Republic of Kazakhstan. An individual car owner will be able to retain the right only to open accounts for receiving benefits and other social benefits. The system of fines is not provided. Where can I see the transport tax on my car? How do I pay for it? You can check the amount of transport tax charged to an individual in Kazakhstan online, which is very convenient. Three resources are provided for this at once: Website of the State Revenue Committee Kgd.gov.kz . E-Government Portal Egov.kz . Several payment methods are also provided. So, it is usually convenient for individuals when the amount is included in the receipt with utility bills. You can also make a payment via the Internet bank or the bank's mobile application, at the bank's cash desk or post office, on the Kazpost website. A legal entity transfers money from its bank account. But there is a special feature: first, companies perform operations for a whole year, and then – after they submit the 700.00 declaration form – they make the final payment (there are 10 days for this). The increase in the transport tax in 2024 is mainly due to an increase in the MCI. All funds that go to the budget will be used to improve the transport infrastructure – to build new roads and repair old communications.