On taxation of income from the rental of property
Consider the options when an individual receives income from renting out property.
Option 1 – the homeowner can register as an individual entrepreneur and apply the SNR using a special mobile application. At the same time, tax reporting does not need to be submitted and pays a personal income tax in the amount of 1% of income plus social payments.
The income for the year should not exceed KZT 13.0 million (3,528 MCI).
Option 2 – the homeowner is not an individual entrepreneur, including a civil servant, a military man. Submit a declaration on individual income tax (f. 240.00) or on income and property (f.270.00), depending on entry into the universal income tax system.
They pay individual income tax (IIT) at a rate of 10%.
Option 3 – the homeowner rents to a tax agent (sole proprietor, person engaged in private practice, legal entity).
The calculation, withholding and payment of personal income tax to the budget are carried out by the tax agent by withholding personal income tax at a rate of 10% of rental income.
Individuals who have entered the universal declaration system (who have submitted an "entry" declaration of assets and liabilities) submit a declaration of income and property (form 270.00) by September 15 of the year following the reporting year.
They pay the personal income tax at the rate of 10% of income by September 25 of the year following the reporting year.
Individuals who are not included in the universal declaration system submit an individual income tax declaration (Form 240.00) by March 31 of the year following the reporting year.
Pay the personal income tax at the rate of 10% of income by April 10 of the year following the reporting year;
The declaration must be submitted at the place of residence. through the web portals "Taxpayer's Office", "Electronic Government", mobile applications "e-salyqAzamat", Halyk, Bank Centercredit.
Citizens also have the right to submit a declaration in hard copy by mail or in person.
Option 1 – the homeowner can register as an individual entrepreneur and apply the SNR using a special mobile application. At the same time, tax reporting does not need to be submitted and pays a personal income tax in the amount of 1% of income plus social payments.
The income for the year should not exceed KZT 13.0 million (3,528 MCI).
Option 2 – the homeowner is not an individual entrepreneur, including a civil servant, a military man. Submit a declaration on individual income tax (f. 240.00) or on income and property (f.270.00), depending on entry into the universal income tax system.
They pay individual income tax (IIT) at a rate of 10%.
Option 3 – the homeowner rents to a tax agent (sole proprietor, person engaged in private practice, legal entity).
The calculation, withholding and payment of personal income tax to the budget are carried out by the tax agent by withholding personal income tax at a rate of 10% of rental income.
Individuals who have entered the universal declaration system (who have submitted an "entry" declaration of assets and liabilities) submit a declaration of income and property (form 270.00) by September 15 of the year following the reporting year.
They pay the personal income tax at the rate of 10% of income by September 25 of the year following the reporting year.
Individuals who are not included in the universal declaration system submit an individual income tax declaration (Form 240.00) by March 31 of the year following the reporting year.
Pay the personal income tax at the rate of 10% of income by April 10 of the year following the reporting year;
The declaration must be submitted at the place of residence. through the web portals "Taxpayer's Office", "Electronic Government", mobile applications "e-salyqAzamat", Halyk, Bank Centercredit.
Citizens also have the right to submit a declaration in hard copy by mail or in person.