Question: Do I have to pay tax when selling an apartment in Kazakhstan?
Answer: The Department of State Revenue for the Mangystau region informs that when selling an apartment, the obligation to pay individual income tax (IIT) arises in the case of income from the increase in value.
The tax is calculated not from the total amount of the sale, but from the positive difference between the purchase price and the sale price of the object.
For real estate purchased before January 1, 2026, tax exemption is applied for a period of ownership of more than one year.
For properties acquired from January 1, 2026, the minimum ownership period for tax exemption is more than two years.
If the specified period of ownership is met, the tax on the sale of the apartment does not arise (in the absence of other grounds provided for by law).
(Unofficial translation)
