1. Question: How is property tax on residential properties calculated?
Answer: Property tax on residential properties owned by individuals is calculated by applying the applicable tax rate to the tax base, taking into account the actual period of ownership (Article 603 of the Tax Code of the Republic of Kazakhstan). Furthermore, in accordance with Article 600 of the Tax Code of the Republic of Kazakhstan, the value of properties owned by individuals (such as dwellings and dacha structures) is determined by the State Corporation as of January 1 of the year following the tax period.
2. Question: What happens if you don't pay property tax?
Answer: If the tax is not paid by the due date, tax authorities accrue penalties for each day of delay. Furthermore, if the tax debt remains unpaid, the tax authority issues a notice requiring the individual to settle the debt within 30 business days. If the outstanding debt exceeds one Monthly Calculation Index, a tax order is issued on the 31st business day. If payment is not made within five business days of its delivery, the tax order is forwarded to the justice authorities or the regional chamber of private bailiffs for compulsory debt recovery. Further measures to collect the tax debt are carried out in accordance with legislation on enforcement proceedings (e.g., suspension of debit transactions and asset disposal operations, travel bans if the debt exceeds 40 MCI, etc.).
3. Question: How can I find out the amount of outstanding property tax?
Answer: You can check for outstanding tax liabilities using the State Revenue Committee’s "E-Salyq Azamat" mobile app, independently via the website www.portal.kgd.kz, or through the mobile apps of commercial banks.
4. Question: Who is exempt from paying property tax?
Answer: The following individuals are not subject to property tax:
1) Heroes of the Soviet Union, Heroes of Socialist Labor, and individuals awarded the titles "Khalyk Kaharmany" and "Kazakhstannyk Enbek Epi," awarded the Order of Labor Glory of three degrees, and the Order of Otan – within the limit of 1,000 times the monthly calculation index established by the law on the republican budget and in effect as of January 1 of the relevant financial year, based on the total value of all taxable items specified in subparagraph 1) of Article 599 of the Tax Code;
2) veterans of the Great Patriotic War, veterans accorded the same benefits as veterans of the Great Patriotic War, and veterans of combat operations in the territories of 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 (or 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; persons with disabilities due to:
land plots occupied by housing stock, including associated buildings and structures;
land plots adjacent to residential buildings;
land plots allocated for personal household (subsidiary) farming, gardening, and dacha construction, including land occupied by structures;
land plots occupied by garages;
within the limit of 1,500 times the monthly calculation index—established by the law on the republican budget and in effect as of January 1 of the relevant financial year—of the total value of all objects of taxation specified in subparagraph 1) of Article 599 of the Tax Code;
3) orphans and children left without parental care, for the period until they reach the age of 18, regarding:
land plots occupied by housing stock, including structures and facilities appurtenant thereto;
land plots adjacent to residential buildings;
land plots granted for personal subsidiary farming, gardening, and dacha construction, including land occupied by structures;
land plots occupied by garages;
objects of taxation specified in subparagraph 1) of Article 599 of this Code;
4) one of the parents of a person with a disability since childhood or a child with a disability, regarding:
land plots occupied by housing stock, including structures and facilities appurtenant thereto;
land plots adjacent to residential buildings;
land plots allocated for personal subsidiary farming, gardening, and dacha construction, including land occupied by structures;
land plots occupied by garages;
5) mothers of large families awarded the title "Mother Heroine" or the "Altyn Alka" pendant, and pensioners living independently:
regarding land plots occupied by housing stock, including associated buildings and structures;
regarding land plots adjacent to residential buildings;
up to a limit of 1,000 times the monthly calculation index—established by the law on the republican budget and effective as of January 1 of the relevant financial year—of the total value of all objects of taxation specified in subparagraph 1) of Article 599 of the Tax Code.
For the purposes of the Tax Code, pensioners living separately are understood to be pensioners at whose legal address (address of their place of residence) only pensioners are registered;
6) individual entrepreneurs, with respect to objects of taxation used in entrepreneurial activity, excluding dwellings and other objects for which the tax base is determined in accordance with Article 600 of the Tax Code and the tax is calculated by tax authorities in accordance with Articles 603 and 604 of the Tax Code;
7) individuals who are owners of an apartment (room), with respect to the apartment (room) owner’s share in the land plot occupied by a multi-apartment residential building.
5. Question: Who is required to pay property tax?
Answer: Pursuant to Article 597, Paragraph 1 of the Tax Code, property tax payers are individuals who possess an object of taxation: dwellings, buildings, dacha structures, garages, parking spaces, and other structures, facilities, or premises owned by them; and land plots owned by individuals (Article 599 of the Tax Code).
6. Question: Why has property tax been assessed against me?
Answer: Property tax is assessed on individuals who own residential houses, apartments, summer houses, garages, and other taxable properties.
7. Question: Why has the tax amount increased compared to last year?
Answer: In accordance with Article 600 of the Tax Code of the Republic of Kazakhstan, the value of taxable properties—specifically dwellings and dacha structures owned by individuals—is determined by the State Corporation as of January 1 of the year following the tax period. The property tax for individuals is calculated by applying the applicable tax rate to the tax base, taking into account the actual duration of ownership (Article 603 of the Tax Code of the Republic of Kazakhstan).
8. Question: Why have I been assessed a tax if I am eligible for an exemption?
Answer: Individuals who are exempt from property tax are defined in Article 597 of the Tax Code. However, for certain categories of such taxpayers, limits are established (as specified in Clause 2 of Article 597 of the Tax Code); exceeding these limits gives rise to a tax liability. If you have questions, please contact the state revenue authorities via the 1414 contact center or directly at the state revenue office responsible for the area where the property is located.
9. Question: Why has the tax been assessed against me if I sold the real estate property?
Answer: The tax for individuals regarding taxable properties is calculated based on data held by the State Corporation by applying the appropriate tax rate to the tax base, taking into account the actual period of ownership (Article 603 of the Tax Code of the Republic of Kazakhstan). The tax amount always applies to the preceding year; for example, in the current year, we pay property tax for 2025. If you have any questions, please contact the state revenue authorities via the 1414 contact center or the state revenue department responsible for the area where the property is located.
10. Question: Why was the tax assessed to the wrong owner?
Answer: The calculation of tax on taxable assets owned by individuals is based on data provided by the State Corporation (Article 603 of the Tax Code of the Republic of Kazakhstan). The tax amount always applies to the preceding year; for instance, the property tax paid in the current year covers the 2025 tax period. Therefore, if you sold your apartment last year, the tax calculated for the current year will reflect the actual period of ownership. If you have any questions, please contact the State Revenue authorities via the 1414 contact center or the State Revenue Department responsible for the area where the property is located.
11. Question: Where should I go if I disagree with the assessed tax amount?
Answer: If you have any questions, please contact the state revenue authorities through the 1414 Contact Center or the state revenue department at the location of the property.