Property Tax for Individuals
Taxpayers of the property tax for individuals are individuals who have taxable property in accordance with Article 599 of the Tax Code.
The following property located within the territory of the Republic of Kazakhstan is subject to property tax for individuals:
residential premises, buildings, country houses, garages, parking spaces, as well as other structures, constructions and premises owned by individuals under the right of ownership;
land plots owned by individuals under the right of ownership.
The State Corporation determines, in accordance with the established procedure, the value of taxable residential premises and country houses for individuals as of January 1 of each year following the tax period.
Property tax is payable by individuals who own taxable property.
If taxable property is under common shared ownership of several persons, each of these persons is recognized as a taxpayer in proportion to their respective share. For example, if a property is owned by two persons and each person owns a 50% share, the tax is calculated separately for each owner based on their respective 50% share.
If taxable property is under common joint ownership, one of the owners of the taxable property may be designated as the taxpayer by agreement among the owners.
In accordance with paragraph 1 of Article 603 of the Tax Code, the tax authorities calculate taxes annually no later than July 1 of the year following the reporting tax period. Currently, the tax amounts for 2025 have been calculated, and taxpayers have received push notifications through the Kaspi and Halyk mobile applications regarding the upcoming property tax payments.
After October 1, the tax authorities will begin taking compulsory measures to collect tax arrears. This means that notices of tax arrears will be sent to taxpayers. Failure to comply with such notices within 30 business days after their delivery will result in the issuance of tax orders for the collection of the outstanding debt. If such orders are not complied with within 5 business days, they will be transferred to private enforcement officers for execution.