Until October 1, 2026, Kazakhstan citizens must pay property tax for 2025. The tax applies to owners of apartments, houses, dachas, garages, parking spaces, outbuildings, and land plots. Some people are fully exempt, while others may qualify for tax relief, reports the website infohub.kz.
Children who are orphans or left without parental care are fully exempt from property tax until they turn 18.
For certain categories of owners, tax benefits are available. These do not eliminate the tax entirely but reduce the property value used for calculation. If the property value does not exceed the set limit, no tax is due. If it exceeds, tax is charged only on the amount above the threshold.
A benefit of up to 1,000 MPR (3,932,000 tenge) applies to: single pensioners, holders of the 'Altyn Alka' pendant, mothers-heroines, recipients of the 'Mother's Glory' order, Heroes of the Soviet Union, Heroes of Socialist Labor, holders of the titles 'Khalyk Kaharmany' and 'Kazakstannyn Enbek Eri', full cavaliers of the Order of Glory, and recipients of the 'Otan' order. If the property value does not exceed 3.932 million tenge, no tax is due.
A benefit of up to 1,500 MPR (5,898,000 tenge) applies to: people with disabilities, World War II veterans, persons equivalent to them, and those awarded USSR orders and medals for selfless labor or impeccable service in the rear during the war. If the property value does not exceed this threshold, no tax is charged; if it exceeds, tax is calculated only on the excess amount.
If the tax authority assessed tax without applying the benefit, the owner can request a recalculation: at the tax office where the property is located or via the e-Otinish service, specifying the property address and the basis for the benefit.
Property and land tax for individuals is calculated by tax authorities. For private home owners, the tax for the house and land is combined and can be paid in one payment. The calculation considers area, base cost per square meter, region, degree of depreciation, zoning coefficient, property purpose, and the MPR. The state valuation is used, not market value.
Starting from 2026, Kazakhstan has a higher tax rate for property worth more than 450 million tenge. However, this year it does not apply: until October 1, 2026, tax is paid for 2025 under the previous rules. The higher rate will be applied for the first time when calculating tax for 2026 (due by October 1, 2027). For value exceeding 450 million tenge, the rate will be 2%.