Motor Vehicle Tax
The procedure for calculating transport tax has been changed for passenger vehicles that have been in operation for more than 10 years. A correction coefficient of 0.7 is applied to vehicles older than 10 years, and a coefficient of 0.5 is applied to vehicles older than 20 years.Peasant and farm enterprises are exempt from paying transport tax on one passenger motor vehicle equipped with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid permanent partition (pickup trucks), per peasant or farm enterprise.
The provision classifying vehicle categories based on vehicle type (pickups, SUVs, limousines, vans) has been abolished. The vehicle category is now determined according to the driver's license category required to operate the vehicle (A, B, C, D).
Tax rates for passenger vehicles with an engine capacity exceeding 3,000 cubic centimeters, manufactured (produced or assembled) in the Republic of Kazakhstan after December 31, 2013, or imported into the territory of the Republic of Kazakhstan after December 31, 2013, have been abolished.
The requirement for legal entities to submit calculations of current transport tax payments (tax reporting) has been removed. Taxpayers will now submit only an annual tax declaration and make the corresponding tax payment based on the annual results.