Your situation:
In what cases does an individual have income from the increase in value when selling real estate and vehicles, including property received as a gift or by inheritance? How is such income determined, what tax (IPN) needs to be paid, within what timeframe and in what way, where the declaration is submitted, and to which state revenue authority it needs to be addressed?
How to fix it:
Income from the increase in value when selling real estate arises if the property is sold before the expiration of the established holding period or if it belongs to property that is subject to tax regardless of the holding period.
Starting in 2026:
• housing, dachas, garages, parking lots, storage spaces, etc. – less than 2 years of ownership if the right was registered after 01.01.2026;
• if the right was registered before 01.01.2026 – 1 year;
• land plots for individual housing construction, dacha construction, private household plots, garages, parking lots – if owned for less than 2 years;
• other real estate – regardless of the ownership period.
• real estate outside the Republic of Kazakhstan — regardless of the holding period.
Income is the positive difference between the sale price and the original cost.
For vehicles, income arises if the vehicle registered in the Republic of Kazakhstan was owned for less than 1 year. For vehicles registered abroad, as well as aircraft, ships, etc., — regardless of the holding period.
PIT: 10% on income up to 8,500 MCI; on income exceeding 8,500 MCI — tax on 8,500 MCI + 15% on the excess.
When income is earned, an individual submits a declaration of income and property (Form 270.00) by September 15 of the following year and pays PIT within 10 calendar days after this deadline.
The declaration must be submitted and PIT paid at the place of residence (or place of stay).
