Property tax in Kazakhstan
Estimate an individual’s tax on one property using its official assessed value for 2025 or 2026. Ownership share and period are included; exemptions and land are excluded.
Estimate tax on an apartment, house, summer house, garage or parking space outside business use. Start with the tax year and the official assessed value of the whole property.
When transferring ownership, tax for the actual ownership period is due no later than the date the transfer is registered. Use the assessed value from the preceding tax period for that calculation; the general 1 October deadline does not apply.
Questions and answers
Can I enter the market price of my apartment?
No. Use the value assessed for taxation by Government for Citizens. If it is unknown, contact the State Corporation through a public service centre. The market price or contract price does not replace this assessment.
Why is the total value needed for 2026?
From 2026, a separate calculation applies when one owner’s total assessed property value exceeds KZT 450 million. Properties held on 31 December and ownership shares are considered. This version does not calculate that case.
Are land and exemptions included?
No. The estimate covers one property before exemptions and excludes the land component. It may differ from the official assessment. Check e-Salyq Azamat or the state revenue authority.
How are ownership shares and part years handled?
Enter the assessed value of the whole property, then your share as a fraction. Progressive annual tax is multiplied by the share and eligible months divided by 12. Include the acquisition month and exclude the transfer month.
When is payment due?
The general deadline is 1 October of the following year: 1 October 2026 for 2025 tax, and 1 October 2027 for 2026 tax. When ownership is transferred, an earlier deadline applies: no later than the transfer’s state registration date.
Sources and verification
Rules verified: September 16, 2026