PERSONAL PROPERTY TAX

PERSONAL PROPERTY TAX

 

The payers of the tax on the property of individuals are individuals who have an object of taxation in accordance with Article 528 of this Code.

The payers of the property tax of individuals are not:

1) heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles of "Halyk kaharmany", "Kazakstan Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan - within 1000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, of the total value of all taxable items specified in subparagraph 1) of Article 528 of this Code;

2) veterans of the Great Patriotic War, veterans equated by benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons with disabilities on:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (subsidiary) farming, gardening and cottage construction, including land occupied for buildings;

land plots occupied for garages;

within the limits of 1,500 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total value of all taxable items specified in subparagraph 1) of Article 528 of this Code;

3) orphans and children left without parental care for the period until they reach the age of 18 on:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (subsidiary) farming, gardening and cottage construction, including land occupied for buildings;

land plots occupied for garages;

the objects of taxation specified in subparagraph 1) of Article 528 of this Code;

4) one of the parents of a person with a disability since childhood, a child with a disability on:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (subsidiary) farming, gardening and cottage construction, including land occupied for buildings;

land plots occupied for garages;

5) mothers with many children, awarded the title of "Mother Heroine", awarded the "Altyn alka" pendant, pensioners living separately on:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

within 1000 times the size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total value of all taxable items specified in subparagraph 1) of Article 528 of this Code.

Separately residing pensioners are defined as pensioners, at whose legal address (address of their place of residence) only pensioners are registered;

6) individual entrepreneurs on objects of taxation used in entrepreneurial activity, with the exception of dwellings and other objects for which the tax base is determined in accordance with Article 529 of the Tax Code, and the tax is calculated by the tax authorities in accordance with Article 532 of the Tax Code;

7) individuals are the owners of an apartment (room), according to the share of the owner of the apartment (room), in a land plot occupied by an apartment building.

3. The provisions of subparagraphs 1) - 5) of paragraph 2 of this Article shall not apply to taxable objects transferred for use or property lease (lease).

The object of taxation on the property of individuals is located on the territory of the Republic of Kazakhstan:

1) dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises belonging to them by right of ownership;

2) land plots owned by individuals by right of ownership.

 

Tax base

1. The tax base for dwellings, country houses for individuals is the value of taxable objects, determined as of January 1 of each year following the reporting year by the State Corporation "Government for Citizens", in the following order:

C = C b × S × To the physics × To the functions × To the zones × To the changes. MCI, where:

C - the value of the property for tax purposes;

C b - the basic cost of one square meter of a dwelling, a country house;

S is the useful area of a dwelling, a country house in square meters;

K physical - the coefficient of physical wear;

K function - coefficient of functional wear;

K zones - zoning coefficient;

To the change. MCI is the coefficient of change in the monthly calculation index.

 

Tax rates

1. The tax on the property of individuals, the tax base for which is determined in accordance with Article 529 of this Code, is calculated depending on the value of taxable objects at the following rates:

 

1 2 3

1. up to 2,000,000 tenge inclusive of 0.05 percent of the value of taxable objects
2. over 2,000,000 tenge up to 4,000,000 tenge inclusive of 1,000 tenge + 0.08 percent of the amount exceeding 2,000,000 tenge
3. over 4,000,000 tenge up to 6,000,000 tenge inclusive 2,600 tenge + 0.1 percent of the amount exceeding 4,000,000 tenge
4. over 6,000,000 tenge up to 8,000,000 tenge inclusive 4,600 tenge + 0.15 percent of the amount exceeding 6,000,000 tenge
5. over 8,000,000 tenge to 10,000,000 tenge inclusive 7,600 tenge + 0.2 percent of the amount exceeding 8,000,000 tenge
6. over 10,000,000 tenge up to 12,000,000 tenge inclusive 11,600 tenge + 0.25 percent of the amount exceeding 10,000,000 tenge
7. over KZT 12,000,000 to KZT 14,000,000 inclusive KZT 16,600 + 0.3 percent of the amount exceeding KZT 12,000,000
8. over KZT 14,000,000 to KZT 16,000,000 inclusive KZT 22,600 + 0.35 percent of the amount exceeding KZT 14,000,000
9. over KZT 16,000,000 to KZT 18,000,000 inclusive KZT 29,600 + 0.4 percent of the amount exceeding KZT 16,000,000
10. over KZT 18,000,000 to KZT 20,000,000 inclusive KZT 37,600 + 0.45 percent of the amount exceeding KZT 18,000,000
11. over 20,000,000 tenge up to 75,000,000 tenge inclusive 46,600 tenge + 0.5 percent of the amount exceeding 20,000,000 tenge
12. over 75,000,000 tenge up to 100,000,000 tenge inclusive 321,600 tenge + 0.6 percent of the amount exceeding 75,000,000 tenge
13. over 100,000,000 tenge up to 150,000,000 tenge inclusive 471,600 tenge + 0.65 percent of the amount exceeding 100,000,000 tenge
14. over 150,000,000 tenge up to 350,000,000 tenge inclusive 796,600 tenge + 0.7 percent of the amount exceeding 150,000,000 tenge
15. over 350,000,000 tenge up to 450,000,000 tenge inclusive 2,196,600 tenge + 0.75 percent of the amount exceeding 350,000,000 tenge
16. over 450,000,000 tenge 2,946,600 tenge + 2 percent of the amount exceeding 450,000,000 tenge

 

 

The procedure for calculating and paying taxes

 

The calculation of tax on the objects of taxation of individuals is carried out by the tax authorities no later than July 1 of the year following the reporting tax period at the location of the object of taxation, regardless of the taxpayer's place of residence, by applying the appropriate tax rate to the tax base, taking into account the actual period of ownership of the objects of taxation of individuals, the rights to which were registered before January 1 of the year following the reporting tax period.

 

Tax period

1. The tax period for calculating personal property tax is the calendar year from January 1 to December 31