CASE STUDY: IF YOU SOLD AN APARTMENT IN 2026, DO YOU NEED TO PAY TAXES?

CASE STUDY: IF YOU SOLD AN APARTMENT IN 2026, DO YOU NEED TO PAY TAXES?
Let's look at a specific example.
Situation:
A citizen purchased an apartment in 2026 for 25 million tenge. After 1 year, he decided to sell it for 30 million tenge.
Is there a tax liability?
Yes. If the apartment was registered in ownership after January 1, 2026 and is sold before the expiration of 2 years, property income arises if there is an increase in value.
How is revenue calculated?
30 million ₸ is the cost of the sale
25 million — — acquisition
cost 5 million ₸ - cost increase
It is this difference that is the income from the increase in value, and not the entire amount of the sale.
If the income is within the appropriate threshold, the IPN rate of 10 is applied.%
In our example:
5,000,000 × 10% = 500,000 tenge IPN.
But there is an important transitional moment!
If the ownership of the apartment was registered before January 1, 2026, the previous period of 1 year is applied for exemption from taxation during the transition period.
If the ownership is registered after January 1, 2026, a period of 2 years applies.
If property income has arisen as a result of the sale, an individual must submit a declaration of 270.00. For income received in 2026, the declaration is submitted no later than September 15, 2027, and the personal income tax is paid no later than September 25, 2027.
Important: the rules differ depending on the date of registration of ownership, the type of real estate and the method of its acquisition.
For example, separate rules apply if the property was inherited or donated.
And if you bought an apartment in 2025 and sold it in 2026, will there be a tax?
Keep an eye on the heading "Tax case" — let's look at the following example.
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