Selling a car in Kazakhstan usually does not create any additional obligations to the state, but in some cases a tax on the increase in value applies. The Department of State Revenue for the Mangystau Region explained exactly when personal income tax (PIT) must be paid and how to calculate it correctly, the website infohub.kz reports.

As a general rule, an owner who sells a vehicle pays nothing extra into the budget. A PIT obligation arises only when two conditions are met at the same time: the vehicle has been owned for less than one year from the date of state registration, and the sale price is higher than the original purchase price.

If the owner sells the car for the same amount paid for it, or for less, there is no taxable income. No PIT is due either when the car has been registered in Kazakhstan for a year or longer, even if it is sold at a profit.

A different procedure applies to cars with foreign registration: here the length of ownership does not matter. Tax may arise regardless of how long the car has been owned if the sale price exceeds the original cost.

Income from the increase in value is taxed at two rates: 10% on income up to 8,500 MCI inclusive (36,762,500 tenge in 2026) and 15% on the amount above that threshold.

Example calculation: a car was bought for 10 million tenge and sold eight months later for 12 million tenge. The difference is 2 million tenge, and the tax is calculated on that amount, coming to 200,000 tenge at the 10% rate. The tax therefore applies not to the full price of the car but only to the profit made.

For imported cars, the original cost usually includes the customs payments made — duties, value added tax, excise taxes and the recycling fee — but supporting documents are required for this.

Sometimes an owner does not know the original cost of the car, for example if it was received as a gift or inherited. In that case the original cost is deemed to be the market price of the car on the date ownership was acquired, which must be confirmed by a report from an independent appraiser.

If the sale of a car produces income from an increase in value, the Kazakh citizen must declare it and pay PIT independently. To do so, a declaration of income and assets must be filed on Form 270.00 no later than September 15 of the year following the year of sale, and the tax itself must be paid within 10 calendar days after the filing deadline.

For example, if a car is sold in 2026, the declaration must be filed by September 15, 2027, and the tax paid by September 25. If no income from an increase in value and no tax arise, no declaration is required. Missing the deadlines for filing the declaration and paying the tax is not advisable, as penalties apply for late payment.

Similar rules apply to real estate, but there the minimum ownership period for selling a home without incurring PIT is 2 years. These rules have been in force since 2026.