Land taxTransport taxProperty tax

Payment of taxes by individuals

Введение

The tax is a mandatory monetary contribution levied by the state on individuals and legal entities and transferred to the state budget.

Taxes are used by the state for realization of set goals in all spheres of our life - economy, protection of the country's territory, social security and protection of citizens, as well as in development of education, medicine, culture and other spheres.

In this material we will tell you what the main taxes are for individuals and how to pay them.

Land tax

If you own a land plot on the territory of the Republic of Kazakhstan, you must pay tax for it.

The tax must be paid before October 31 of the year following the reporting period at the location of the property.

Calculation of tax on the objects of taxation of individuals is made by the tax authorities not later than July 1 of the year following the reporting year, and is made by applying the appropriate tax rate to the tax base separately for each land plot.

Notification of the amount of calculated taxes is sent to the taxpayer not later than 10 working days from the date of calculation, where the amount of tax, BCC and other details are indicated.

The Tax Administration notifies of the need to repay the debt through the accounts of the Single Settlement Center (SSC), via SMS mailings or through the Government for Citizens State Corporation JSC on accrued amounts of property tax.

Practice shows that the notification does not always reach the taxpayer because it is sent to the address of the property object, and the taxpayers may be located or reside in other cities or districts. Therefore, if you have not received the notification, you should apply to the tax office at the location of the objects.

To pay the tax, you can contact the local State Revenue Committee (Tax Office) or use the online service

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Property tax budget classification code - 104302.

Exemption from land tax

  • Participants and invalids of the Great Patriotic War and persons equated to them for benefits and guarantees, persons awarded with orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War, persons who have worked (served) for at least six months from June 22, 1941 to May 9, 1945 and who were not awarded orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War, disabled people, as well as one of the parents of a disabled person from childhood, a disabled child, orphans and children left without parental care until they reach the legal age, for land plots occupied by housing stock, including buildings and facilities attached to it; house land plots; land plots allocated for the management of personal household (auxiliary) farming, gardening and country house construction, including land occupied by buildings; land plots occupied by garages;
  • Mothers with many children who have been awarded the title of "Mother Heroine" and who have been awarded the "Altyn alka" pendant, for land plots occupied by the housing stock, including buildings and structures attached to it; and house land plots;
  • separately residing pensioners on land plots occupied by the housing stock, including structures and facilities under it; adjacent land plots.

Property tax

If you own dwellings, buildings, country houses, garages, parking spaces, structures, premises, land plots and other structures on the territory of the Republic of Kazakhstan, then you are obliged to pay tax for it.

Property tax must be paid before October 1 of the year following the reporting tax period at the location of the property. That is, for example, the tax for 2023, you need to pay by October 1, 2024.

The tax on the objects of taxation of individuals is calculated 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 on the property of the objects of taxation of individuals, the rights to which were registered before January 1 of the year following the reporting tax period.

Notification of the amount of taxes calculated by the tax authority is sent to the taxpayer no later than 10 working days from the date of calculation, where the amount of tax, the CBC and other details are indicated.

At the same time, the amount of tax payable can be found out through:

  • the service "Viewing and payment of upcoming tax payments of individuals", on the portal of the State Revenue Committee;
  • in the mobile application "E-Salyq Azamat";
  • in the district state revenue department at the location of the taxable object;
  • as well as through the mobile applications of second-tier banks;
  • the portal of electronic government;
  • JSC "Kazpost";
  • payment terminals.

Also, the state revenue authorities notify of the need to repay the debt electronically – to the taxpayer's office, through the Egov portal, on paper – by registered mail, receipts-notifications of utilities accounts of the Unified Settlement Center (ERC), ALSECO, as well as by SMS mailings or through the NAO "State Corporation "Government for citizens".

In addition, users of mobile applications "JSC "Kaspi Bank" are sent in the form of PUSH notifications.

In case of receiving push notifications from second-tier banks about the upcoming amounts of property tax, the SRC recommends checking the accuracy of the calculated amounts of taxes in the mobile applications "e-Salyq Azamat" in the service "Electronic services" → "Service of upcoming payments of FL and IP", "Kaspi.kz " in the service "Payments" → "Fines and taxes" → "Taxes" → "Property and transport tax".

The code of the budget classification of property tax is 104102.

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Transport tax

If you are an owner of vehicle that is registered on the territory of the Republic of Kazakhstan, then you must pay tax for it no later than April 1 of the year following the reporting tax period.

The amount of tax to be paid can be find out through:

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The budget classification code (BCC) of the transport tax is 104402.

The following are exempt from transport tax payment:

  • Veterans of Great Patriotic War, veterans equated in terms of benefits to veterans of Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former Union of the USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as persons who have worked (served) for at least six months from June 22, 1941 to May 9, 1945 and have not been awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;
  • heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Khalyk Khakarmany", "Kazakhstannyn Yenbek Yeri", awarded the Order of Glory of three degrees and the Order of Otan;
  • mothers with many children, awarded the title "Mother Heroine" or awarded with a pendant "Altyn alka" or "Kumis alka";
  • persons with disabilities who have been registered with one vehicle subject to taxation (except for a passenger car with an engine capacity of over 4,000 cubic centimeters, in respect of which the registration with an authorized state body was made after December 31, 2013).