Kazakhstan Property Tax Guide 2026

Annual Property Tax — 0.1% to 0.5% Local Rate

Property tax in Kazakhstan is an annual tax levied on the assessed value of real estate (buildings and structures). The tax rate is set by local representative bodies (maslikhats) within the range of 0.1% to 0.5% per year. Key features include:

• Tax base: The assessed value of the property as determined by the authorised valuation body, typically based on the property's cadastral value
• Rate variation: Rates vary by municipality, with larger cities (Almaty, Nur-Sultan) typically at the higher end of the range
• Commercial property: Higher rates may apply to commercial and industrial properties compared to residential
• Payment: Annual payment due by 1 October of the tax year, payable through E-Salyq, banks, or payment terminals

For example, a residential apartment in Almaty with an assessed value of KZT 20 million at a 0.3% local rate would incur annual property tax of KZT 60,000.

Land Tax — 0.1% to 1.5% Regional Rate

Land tax is a separate tax levied on owners and users of land plots in Kazakhstan. The rate depends on the land category and location:

• Agricultural land: 0.1-0.5% of land cadastral value
• Industrial land: 0.5-1.0% of land cadastral value
• Residential land: 0.1-0.3% of land cadastral value
• Commercial land: 0.5-1.5% of land cadastral value

Land tax is paid annually by the land owner or permanent land user. The tax is calculated and paid through the E-Salyq system based on the cadastral valuation registered in the state land cadastre.

No Annual Wealth Tax

Kazakhstan does not have an annual net wealth tax or any tax based on the total value of an individual's assets. Property tax and land tax are the only recurring taxes on asset ownership. There is no requirement to declare total assets or net worth to the tax authorities for wealth tax purposes. High-net-worth individuals owning multiple properties in Kazakhstan face no recurring charge on their total property portfolio beyond the individual property taxes described above. This makes Kazakhstan a relatively attractive jurisdiction for property investors compared to countries with net wealth taxes.

Property Transfer Tax

When property is purchased or sold, the buyer pays a registration fee for the transfer of title at the state real estate registration authority. The fee is calculated as a percentage of the transaction value or the cadastral value (whichever is higher), typically around 0.1-0.5% depending on the property type and region. Capital gains on property sales are taxed at standard IIT/CIT rates as described in the capital gains guide.

FAQs

Do I pay property tax on my primary residence?

Yes, all real estate in Kazakhstan is subject to property tax regardless of whether it is a primary residence, secondary home, or investment property. There is no primary residence exemption, but local municipalities may apply reduced rates for owner-occupied residential property.

How is the assessed value determined?

The assessed value is determined by the authorised state valuation body based on the property's cadastral value, which takes into account location, size, construction materials, age, and market conditions. The cadastral value is periodically updated (typically every 3-5 years) and may differ from the market value.

Are non-residents subject to property tax?

Yes, non-residents who own property in Kazakhstan are subject to the same property tax and land tax rules as residents. The tax is calculated on the same basis and paid through the same E-Salyq system.

Disclaimer

This guide provides general information about Kazakhstan property taxation for the 2026 tax year. Local tax rates and regulations may vary. Always consult with a qualified Kazakh tax advisor or the State Revenue Committee for advice specific to your situation. InvestmentKit does not provide tax advice.