According to the tax code of the Republic of Kazakhstan, pensioners living separately at their legal address (their address of residence) are exempted only from the total value of the entire object of taxation in which pensioners are registered within 1000 times the monthly calculation index. The calculation uses the amount of the monthly calculation index established by the law on the Republican budget and effective as of January 1 of the corresponding financial year (as of January 1, 2024, 1 MCI amounted to 3,692 tenge, 1,000 MCI = 3,692,000 tenge). We note that the deadline for paying property tax for 2024 expires on October 1, 2025.
Department of state revenue for Kostanay