By October 1, 2026, Kazakhstanis are required to pay property tax. It must be paid annually if a person owns residential real estate, a parking space, a garage, or a land plot, according to infohub.kz.
All Kazakhstanis who own real estate are obligated to pay property tax. This applies not only to owners of apartments and houses. As reminded by the Department of State Revenue for the Mangystau Region, parking spaces, garages, dachas, land plots, and other immovable property are taken into account.
The property tax must be paid by the owner. If the taxable object is in shared ownership, meaning it is owned by several people, the tax is calculated in proportion to the owners' shares. At the same time, for objects in joint ownership, one of the owners may be the taxpayer by agreement with the others.
The tax amount is usually indicated in utility bills. It can also be found in the personal account on the e-Government portal, the e-Salyq Azamat mobile app, and in apps of some domestic banks. Payments can also be made through all these services.
The tax is determined based on the value of the housing or building calculated by the State Corporation "Government for Citizens." This value usually differs from the market value and, as a rule, is lower. The rate for real estate worth less than 2 million tenge is 0.05%. For higher values, a progressive scale applies.
Thus, if the total value of a single owner's property exceeds 450 million tenge, the tax is calculated at an increased rate: 2,946,600 tenge plus 2% of the excess amount. For example: a citizen owns several properties with a total value of 500 million tenge. First, they pay the standard rate of 2,946,600 tenge, and then pay an additional 2% on the 50 million tenge exceeding the threshold, i.e., another 1 million tenge.
Kazakhstan provides tax exemptions for certain categories of citizens: pensioners living alone; holders of the "Altyn Alqa" pendant; mothers-heroines; those awarded the Order of Maternal Glory; Heroes of the Soviet Union; Heroes of Socialist Labor; holders of the titles "Halyk Qaharmany" and "Qazaqstannyn Enbek Eri"; full cavaliers of the Order of Glory; those awarded the Order of Otan. Orphans and children left without parental care until age 18 are fully exempt from the tax.
Property tax is assessed in advance, but must be paid by October 1, 2026. Citizens pay for the past year, so even if an apartment was sold, the tax must still be paid.
It is important not to miss the deadline. From October 2, 2026, penalties will be charged to those who fail to pay the tax on time, and notifications of debt will be sent. Subsequently, debtors will receive tax orders for debt collection, and if ignored, private bailiffs will take over, who may freeze accounts, ban travel abroad, and also charge for their "services."