How a Foreigner Can Buy a House in Kazakhstan in 2026: Land, Residence Permit and Taxes

Can a Foreigner Buy a House in Kazakhstan?

Short answer

Yes, if they hold a Kazakhstan residence permit (VNZh). A private house is a dwelling, and foreigners may own dwellings except for those staying temporarily (Article 9 of the Law "On the Legal Status of Foreign Citizens"). Without a residence permit you cannot register a house in your name — just as with an apartment.

The plot under the house passes to the buyer together with the house (Article 52 of the Land Code). Foreigners may privately own plots for construction and plots under buildings, including residential ones — but not agricultural land and not plots in the border zone (Article 23 of the Land Code).

The rules are the same for citizens of Russia and other countries: EAEU membership creates no exception to ownership rules for housing and land. Below: which plots a foreigner can own, where disputed cases arise, what to check before paying a deposit, how the deal works and what taxes the owner pays. General rules for apartments and commercial property are in "How a Foreigner Can Buy Property in Kazakhstan".

What Land a Foreigner Can Own

Article 23 of the Land Code allows foreigners and stateless persons to privately own plots provided for the construction of industrial and non-industrial buildings, including residential ones, or already occupied by such buildings — together with the land needed to service them. Land for agricultural production and forestry is excluded.

Plot	Can a foreigner own it?	Basis
Under a residential house and for its servicing	Yes — together with the house; the house itself requires a residence permit	Arts. 23 and 52, Land Code; Art. 9, Law on the Legal Status of Foreign Citizens
For construction of a building, under non-residential buildings	Yes	Art. 23, Land Code
Agricultural land	No	Art. 23, Land Code
Any plot in the border zone	No	Art. 23, Land Code
Plot in the border strip	Not granted into private ownership to anyone	Art. 23, Land Code

Summary of the rules as of October 2026. The purpose and category of land are stated in the identification document for the land plot.

A house near the border. Plots in the border zone cannot belong to foreigners or to citizens of Kazakhstan married to a foreigner: when such a marriage is registered, ownership of the plot must be re-registered or the plot disposed of. If a house is located near the state border, check with the local akimat or a notary before paying a deposit whether the plot lies in the border zone.

Individual Housing, Household Plots, Dachas and Gardens: Disputed Cases

A separate question concerns plots designated for individual housing construction (IZhS), personal subsidiary farming (LPKh), dacha construction and gardening. Lawyers at De Facto believe such plots are not granted to foreigners into ownership: in their reading of Article 23, these purposes are provided for citizens of Kazakhstan, and household plots, dachas and gardens are often located on agricultural land, which is fully closed to foreigners.

For Russian citizens with a residence permit, the same lawyers point to an exception. Under the 1995 treaty between Kazakhstan and Russia on the legal status of citizens permanently residing on the territory of the other party, such citizens enjoy the same rights as citizens of the country of residence, and an international treaty ratified by Kazakhstan takes precedence over the Land Code. On this basis, in the lawyers' view, a Russian citizen with a residence permit may acquire such plots too.

Registration practice varies. Before paying a deposit, ask the notary to confirm that the deal with the specific plot can be registered in your name, and check the designated purpose in the plot's identification document.

What to Check Before Paying a Deposit

Documents for the house and the plot. Ownership of the house and the rights to the land must be registered; a certificate from the real estate register, available via egov.kz, confirms them and the absence of encumbrances.
Purpose and category of the land. They are stated in the identification document for the land plot. For a foreigner this is the key point: agricultural land and plots in the border zone cannot belong to them.
The house is registered as residential. The technical passport must list the building as residential, and the area and layout must match reality. Unauthorized extensions make a property harder to sell or mortgage.
Plot boundaries. Compare fences and buildings with cadastral data: boundary disputes with neighbors pass to the new owner.
Utilities. Check the actual connection of water, electricity, heating or gas and sewage; if there are no networks, find out the connection cost in advance.
Consent of the seller's spouse. If the house and plot were acquired during marriage, the sale requires the spouse's notarized consent.

A detailed checklist for suburban properties around Astana is in "A House or Townhouse in Astana and the Suburbs", and deal due diligence is covered in our tax and legal audit guide.

How the Deal Works

Residence permit and IIN. Without a residence permit you cannot register a house in your name, and since 2026 foreigners obtain an IIN only in person at a Public Service Center (TsON) — see "Kazakhstan Residence Permit and Buying Property" and "IIN for Foreigners".
An account with a Kazakh bank. The deal is settled in tenge, and the bank checks the source of funds. How to prepare: "Bank Account for Non-Residents".
Checking the house and the plot against the list above and the register certificate.
Purchase agreement at a notary. The house and the plot pass together: under Article 52 of the Land Code, the rights to the land under a building pass to the buyer with ownership of the building.
State registration. Ownership arises from the moment of registration; the application is filed by the notary or by the buyer via a TsON.
Payment by bank transfer. The payment document proves the purchase price, which you will need to calculate tax on a future sale.

What housing in Kazakhstan costs in rubles and dollars is shown in the "Prices in rubles and dollars" section of our main guide for foreigners.

Taxes for a House Owner

Property tax. Calculated on a progressive scale from the assessed value of the house: 0.05% up to KZT 2 million, with higher rates for higher brackets. The notice arrives in the taxpayer's online account and on eGov; the tax must be paid no later than October 1 of the year following the tax period.
Land tax. Paid for the plot at per-square-meter rates that depend on the location of the land.
Selling. For tax residents, a house and plot bought from 2026 are exempt from personal income tax when sold after two years of ownership; otherwise the gain is taxed at 10% up to 8,500 MCI and 15% above that. Non-residents are taxed at 15% on the capital gain.

Worked examples: "Tax on Selling an Apartment in 2026".

A House in Astana and the Suburbs: Where to Start

Within Astana, according to Homsters, plots of about 10 sotkas without utilities in the Nura district are offered for KZT 10–20 million, and individual-housing plots with utilities for KZT 20–35 million (September 2026). Water supply, power lines and gas are being built in the suburbs, and the LRT branch towards Kosshy is planned for completion in 2027. A detailed review of prices, transport and utilities is in "A House or Townhouse in Astana and the Suburbs".

If you do not have a residence permit yet but need to live in Kazakhstan now, it is simpler to rent while your status is processed and buy a house once you have the permit. Scenarios compared in "Renting or a Mortgage".

Frequently Asked Questions

Can a Russian citizen buy a house in Kazakhstan?

Yes, with a residence permit: a private house is a dwelling, and foreigners may own dwellings except those staying temporarily (Article 9 of the Law "On the Legal Status of Foreign Citizens"). Without a residence permit you cannot register a house in your name; non-residential property and purchases through a Kazakh legal entity remain available.

Can a foreigner buy land in Kazakhstan?

Plots for construction and plots under buildings, including residential ones — yes (Article 23 of the Land Code). Agricultural land and any plots in the border zone cannot belong to foreigners.

Does the land pass together with the house?

Yes. Under Article 52 of the Land Code, when ownership of a building passes to a buyer, the rights to the land plot under it, or to the part needed to service the building, pass as well.

Can a foreigner buy a dacha or an individual-housing plot?

This is a disputed area. Lawyers say plots for individual housing construction, household farming, dachas and gardening are not granted to foreigners into ownership, and dachas and gardens are often on agricultural land. Russian citizens with a residence permit may rely on the 1995 treaty on equal rights of permanent residents. Confirm that registration is possible with a notary before paying a deposit.

What taxes does a house owner pay in Kazakhstan?

Every year — property tax on a progressive scale (no later than October 1 of the year following the tax period) and land tax for the plot. On sale — personal income tax on the gain if the holding period is not met; the non-resident rate is 15%.

Sources

Law "On the Legal Status of Foreign Citizens", Art. 9 (in Russian) — adilet.zan.kz
Land Code of Kazakhstan, Arts. 23 and 52 (in Russian) — adilet.zan.kz
De Facto: a Russian citizen buying a land plot (in Russian) — defacto.kz
Krisha.kz: can a foreigner buy housing in Kazakhstan (in Russian) — krisha.kz
Homsters, 07.09.2026: the cost of building a private house, from plot to registration (in Russian) — info.homsters.kz
Inform.kz, 15.07.2026: will the LRT reach Kosshy (in Russian) — inform.kz
Tengrinews, 24.07.2026: property tax in 2026 (in Russian) — tengrinews.kz
Mybuh.kz: tax on selling real estate (in Russian) — mybuh.kz