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Payment of property tax: where, as well as how many Printable version
Last update: 05.08.2024
Who pays the property tax?
The payers of property tax are individuals who have an object of taxation.
The following property of individuals located on the territory of the Republic of Kazakhstan is considered as objects of taxation:
1. dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises on the right of ownership;
2. land plots owned by individuals on the right of ownershi
Who is exempt from property tax?
The following categories of individuals are exempt from property tax:
- heroes of the Soviet Union, heroes of Socialist Labor, persons awarded "Halyk Kaharmany", "Kazakstannyn Yenbek Yeri" titles, awarded the Order of Glory of three degrees and the Order of Otan (within 1000-fold size of monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year, from the total value of all taxable items specified in subcaluse 1) of Article 528 of the Tax Code);
- veterans of the Great Patriotic War, veterans equated by benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons with disabilities:
- land plots occupied by housing stock, including buildings and structures attached thereto;
- adjacent land plots;
- land plots provided for personal household (subsidiary) farming, gardening and suburban construction, including land occupied for buildings;
- land plots occupied for garages;
- within the 1500-fold size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total value of all taxable items specified in subclause 1) of Article 528 of the Tax Code;
- orphans and children left without parental care for the period until they reach the age of 18:
- land plots occupied by housing stock, including buildings and structures attached thereto;
- adjacent land plots;
- land plots provided for personal household (subsidiary) farming, gardening and suburban construction, including land occupied for buildings;
- land plots occupied for garages;
- objects of taxation specified in subclause 1) of Article 528 of the Tax Code;
- one of the parents of a person with a disability since childhood, a child with a disability:
- land plots occupied by housing stock, including buildings and structures attached thereto;
- adjacent land plots;
- land plots provided for personal household (subsidiary) farming, gardening and suburban construction, including land occupied for buildings;
- land plots occupied for garages;
- mothers with many children awarded the title of "Mother Heroine", awarded the "Altyn Alka" pendant:
- land plots occupied by housing stock, including buildings and structures attached thereto;
- within 1000-fold size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total value of all taxable items specified in subclause 1) of Article 528 of the Tax Code.
- for the purposes of this Code, separately residing pensioners are defined as pensioners, at whose legal address (address of their place of residence) only pensioners are registered;
- individual entrepreneurs on the objects of taxation used in entrepreneurial activity, except of constructions and other facilities for which the tax base is determined in accordance with Article 529 of the Tax Code and the calculation is made by the tax authorities in accordance with Article 532 of the Tax Code.
- individuals-owners of an apartment (room), according to the share of the owner of the apartment (room) in a land plot occupied by an apartment building.
Determination of a taxpayer in isolated cases
- When a state institution transfers taxable objects to trust management, a taxpayer is determined in accordance with Article 41 of the Tax Code.
- If a taxation object is jointly owned by several persons, each of these persons is recognized as a taxpayer.
- The payer of tax on taxable objects that are in common joint ownership may be one of the owners of this taxable object by agreement between them.
At the same time, for taxable objects that are in common joint ownership, for which the state registration of ownership rights was made after December 31, 2016, a taxpayer may be one of the owners of this taxable object, indicated by the owners in an application for state registration of ownership rights to such an object.
How and when to pay the property tax?
The procedure for calculating and paying taxes
- The tax authorities shall calculate the tax on the objects of taxation of natural persons no later than July 1 of the year following the reporting tax period at the location of the object of taxation, irrespective of the place of residence of the taxpayer, by applying the appropriate tax rate to the tax base, taking into account the actual tenure for the right of ownership for the objects of taxation of individuals whose rights were registered before January 1 of the year following the reporting tax period.
- If during the tax period the object of taxation is on the right of ownership for less than twelve months, the property tax payable on such objects is calculated by dividing the tax amount determined in accordance with paragraph 1 of this article by twelve and multiplying by the number of months of the actual the period of the object of taxation on the right of ownership;
In this case, the actual period of the object's location on the property right is determined from the beginning of the tax period (if the object was on the right of ownership at such date) or from the 1st day of the month in which the ownership of the object occurred, until the 1st day of the month in which it was transferred ownership of such object, or until the end of the tax period (in the event that the object is on the right of ownership on such date);
- For the object of taxation, which is in the common share ownership of several individuals, the tax is calculated in proportion to their share in this property;
- In case of destruction, destruction, demolition of the object of taxation, the amount of tax is recalculated in the presence of documents issued by the authorized state body, confirming the fact of destruction, destruction, demolition.
- In the event of the occurrence or termination during the tax period of the right to apply the provisions of subparagraphs 1)-5 of paragraph 2 of Article 526 of the Tax Code, such provisions:
- at occurrence of the right - are applied from 1 day of a month in which such right has arisen, before the termination of the tax period or till 1 day of a month in which such right stops;
- at the termination of the right - do not apply from the 1st day of the month in which such right terminates.
- Unless otherwise specified in clause 8 of this article, payment of tax is made to the budget at the location of taxation objects not later than October 1 of the year following the reporting tax period.
- The amount of tax payable for the actual period of ownership of the object of taxation by the transferor of property rights must be paid to the budget no later than the day of state registration of property rights.
At the same time, in order to calculate the tax on the property of individuals in the case provided for in part one of this paragraph, the tax base determined for the tax period preceding the year in which the transfer of ownership of the object of taxation
- When the boundaries of an administrative-territorial unit are changed, the tax on the property of individuals located in a settlement in the territory that, as a result of such a change of borders, is transferred to the boundaries of another administrative-territorial unit, for the tax period in which such a change is made, is calculated on the basis of the base value established for the category of settlement in the boundaries of which the given locality was located before the date of such change.
Tax period for the calculation and payment of the property tax
- The tax period for the calculation of personal property tax is a calendar year from January 1 to December 31.
- When destruction, destruction, demolition of objects of taxation of individuals in the calculation of the tax period includes the month in which the fact of destruction, destruction, demolition of taxable objects occurred.
How many? Property tax rates.
1. The property tax for individuals, the tax base of which is determined in accordance with Article 529 of the Code, is calculated at the following rates, depending on the objects of taxation.
|
|
The value of the object of taxation |
Tax rate |
|
1. |
up to 2 000 000 tenge inclusive |
0.05 percent of the value of objects of taxation |
|
2. |
more than 2 000 000 tenge up to 4 000 000 tenge inclusive |
1 000 tenge + 0.08 percent from the amount exceeding 2 000 000 tenge |
|
3. |
more than 4 000 000 tenge up to 6 000 000 tenge inclusive |
2 600 tenge + 0.1 percent from the amount exceeding 4 000 000 tenge |
|
4. |
more than 6 000 000 tenge up to 8 000 000 tenge inclusive |
4 600 tenge + 0.15 percent from the amount exceeding 6 000 000 tenge |
|
5. |
more than 8 000 000 tenge up to 10 000 000 tenge inclusive |
7 600 tenge + 0.2 percent from the amount exceeding 8 000 000 tenge |
|
6. |
over 10 000 000 tenge up to 12 000 000 tenge inclusive |
11 600 tenge + 0.25 percent from the amount exceeding 10 000 000 tenge |
|
7. |
more than 12 000 000 tenge up to 14 000 000 tenge inclusive |
16 600 tenge + 0.3 percent from the amount exceeding 12 000 000 tenge |
|
8. |
more than 14 000 000 tenge up to 16 000 000 tenge inclusive |
22 600 tenge + 0.35 percent from the amount exceeding 14 million tenge |
|
9. |
more than 16 000 000 tenge up to 18 000 000 tenge inclusive |
29 600 tenge + 0.4 percent from the amount exceeding 16 000 000 tenge |
|
10. |
more than 18 000 000 tenge up to 20 000 000 tenge inclusive |
37 600 tenge + 0.45 percent from the amount exceeding 18 000 000 tenge |
|
11. |
more than 20 000 000 tenge up to 75 000 000 tenge inclusive |
46 600 tenge + 0.5 percent from the amount exceeding 20 000 000 tenge |
|
12. |
more than 75 000 000 tenge up to 100 000 000 tenge inclusive |
321 600 tenge + 0.6 percent from the amount exceeding 75 000 000 tenge |
|
13. |
more than 100 000 000 tenge up to 150 000 000 tenge inclusive |
471 600 tenge + 0.65 percent from the amount exceeding 100 million tenge |
|
14. |
more than 150 000 000 tenge up to 350 000 000 tenge inclusive |
796 600 tenge + 0.7 percent from the amount exceeding 150 million tenge |
|
15. |
more than 350 000 000 tenge up to 450 000 000 tenge inclusive |
2 196 600 tenge + 0.75 percent from the amount exceeding 350 000 000 tenge |
|
16. |
more than 450 000 000 tenge |
2 946 600 tenge + 2 percent from the amount exceeding 450 000 000 tenge |
2.Basic tax rates for land occupied by residential buildings, including buildings and structures attached thereto (except for private garden spaces) are set per square meter of area in the following amounts:
|
No. |
Category of locality |
Basic tax rates for land occupied by residential buildings, including buildings and structures attached thereto (KZT) |
|
1 |
2 |
3 |
|
|
Cities: |
|
|
1. |
Almaty |
0.96 |
|
2. |
Shymkent |
0.58 |
|
3. |
Astana |
0.96 |
|
4. |
Aktau |
0.58 |
|
5. |
Aktobe |
0.58 |
|
6. |
Atyrau |
0.58 |
|
7. |
Zhezkazgan |
0.58 |
|
8. |
Kokshetau |
0.58 |
|
9. |
Karaganda |
0.58 |
|
10. |
Konayev |
0.58 |
|
11. |
Kostanay |
0.58 |
|
12. |
Kyzylorda |
0.58 |
|
13. |
Uralsk |
0.58 |
|
14. |
Ust-Kamenogorsk |
0.58 |
|
15. |
Pavlodar |
0.58 |
|
16. |
Petropavlovsk |
0.58 |
|
17. |
Semey |
0.58 |
|
18. |
Taldykorgan |
0.58 |
|
19. |
Taraz |
0.58 |
|
20. |
Turkestan |
0.39 |
|
|
Almaty region: |
|
|
21. |
cities of regional significance |
0.39 |
|
22. |
cities of district significance |
0.39 |
|
|
Akmola region: |
|
|
23. |
cities of regional significance |
0.39 |
|
24. |
cities of district significance |
0.39 |
|
25. |
Other cities of regional significance |
0.39 |
|
26. |
Other cities of district significance |
0.19 |
|
27. |
Rural settlements |
0.13 |
|
28. |
Villages |
0.09 |
Thus, the categories of localities are established in accordance with the classifier of administrative-territorial objects approved by an authorized government agency carrying out state control in the field of technical regulation.
3. Adjacent land plots are subject to taxation at the following basic tax rates:
1) for cities of republican significance, the capital and cities of regional significance:
with an area of up to 1000 square meters inclusive: KZT 0.20 per 1 square meter;
with an area exceeding 1000 square meters: KZT 6.00 per 1 square meter.
Based on the decision of local representative bodies, tax rates on land plots exceeding 1000 square meters can be reduced from KZT 6.00 to KZT 0.20 per 1 square meter;
2) for other localities:
with an area of up to 5000 square meters inclusive: KZT 0.20 per 1 square meter;
with an area exceeding 5000 square meters: KZT 1.00 per 1 square meter.
Based on the decision of local representative bodies, tax rates on land plots exceeding 5000 square meters can be reduced from KZT 1.00 to KZT 0.20 per 1 square meter.
A part of a land plot belonging to the lands of localities intended for servicing a residential house (residential building) and not occupied by a residential house (residential building), including buildings and structures attached thereto, is considered to be a land plot adjacent to a house.
4. Basic tax rates on agricultural lands, as well as lands of localities provided to individuals for conducting personal household (subsidiary) farming, gardening and suburban construction, including land occupied for the corresponding buildings, are set in the following amounts:
1) with an area of up to 0.50 hectares inclusive: KZT 20 for 0.01 hectares;
2) with an area exceeding 0.50 hectares: KZT 100 for 0.01 hectares.
5. Local representative bodies have the right to reduce or increase the basic tax rates for land occupied by residential buildings, including buildings and structures attached thereto, by no more than 50% of the basic land tax rates on the basis of land use planning projects (schemes) carried out in accordance with the land legislation of the Republic of Kazakhstan.
At the same time, it is prohibited to reduce or increase tax rates for certain taxpayers individually.
Such a decision to reduce or increase rates shall be taken by a local representative body no later than December 1 of the year preceding its introduction and shall take effect from January 1 of the year following its adoption.
The decision of a local representative body to reduce or increase rates is subject to official publication.
