The following provides clarification on tax obligations arising from the sale of real estate and vehicles in accordance with the current tax legislation of the Republic of Kazakhstan.
1. As an individual, I would like to sell an apartment in 2026 that I purchased in 2025 as I am looking for a bigger apartment instead. The sale will take place exactly one year later. Will there be any tax liability?
The sale of real estate property that had been purchased and registered in 2025 and sold one or several years later after the date of state registration there is no income accrued and the changes have affected the real estate property registered after January 1, 2026; therefore, when registering the property ownership rights produced after January 1, 2026, a two-year ownership period is taken into account.
2. Are there any exempts for transport, land and property for legal entities (persons with disabilities)?
For transport tax,
public associations of persons with disabilities are not subject to transport tax for one passenger vehicle with an engine capacity of no more than 3,000 cubic centimeters and one bus.
For land tax,
specialized organizations of persons with disabilities, in accordance with the Social Code, apply a coefficient of 0 to the rates when calculating land tax.
For property tax,
specialized organizations of persons with disabilities, in accordance with the Social Code, calculate property tax at a rate of 0.1% of the tax base.
3. Who provides calculation 701.01?
Individual entrepreneurs (except for individual entrepreneurs applying a special tax regime based on a simplified declaration) for taxable objects used (to be used) in entrepreneurial activities, and legal entities are payers of current payments of real estate property tax if their estimated tax amount is over 300 times MCI (1,297,500 tenge).
The tax amount is determined as the product of the relevant tax rate and the book value of taxable items, determined based on accounting data at the beginning of tax period.
4. What is the tax rate on a new car over 3000 cm3 manufactured in 2010?
Starting in 2026, the vehicle tax rate was unified; the tax amount will be determined solely by the year of manufacture of the vehicle. (Clause 1, Article 565 of the Tax Code of the Republic of Kazakhstan, as amended in 2026).
5. Who is the payer of current payments for real estate property tax and land tax in 2026 and must submit TRF 701.01?
Individual entrepreneurs (except for individual entrepreneurs applying a special tax regime based on a simplified declaration) whose tax liabilities exceed the established threshold (300 times monthly calculation index (1,027,500 tenge) submit a calculation of current payments using form 701.01.
6. Is it planned to abolish the increased transport tax rates for vehicles with an engine capacity over 3 liters, registered after 2013?
From January 1, 2026, increased tax rates for passenger cars with an engine capacity of over 3 liters, which were registered after December 31, 2013, will be canceled. Previously, such cars were taxed on a progressive scale: from 35 to 200 MCI, depending on the engine capacity, from 2026, flat rates will be introduced: from 3,000 to 4,000 cm³ - 15 MCI; Over 4,000 cm³ - 117 MCI.