Can a Foreigner Buy an Apartment in Kazakhstan?
A foreigner — including a Russian citizen — can buy an apartment or a house in their own name only if they hold a Kazakhstan residence permit (VNZh). Article 9 of the Law "On the Legal Status of Foreigners" allows foreigners to own housing except for those staying temporarily. In practice, registration of a housing purchase without a residence permit will be refused — visa-free entry, an IIN or a temporary residence permit (RVP) do not help.
Without a residence permit you can legally: buy commercial (non-residential) property — offices, shops, warehouses; buy through a legal entity registered in Kazakhstan; rent long-term.
The rule is the same for citizens of Russia, Belarus, Kyrgyzstan, Armenia and non-CIS countries: EAEU membership makes entry and work easier but creates no exception to the housing ownership rule. Below: what exactly is allowed, what legal options exist and what taxes a foreigner pays.
Correction, September 13, 2026. An earlier version of this article wrongly stated that no residence permit is needed to buy housing. The article has been rewritten based on the text of the law and lawyers' explanations; sources are listed at the end of the page.
What a Foreigner May Own: Housing, Commercial Property, Land
Rights depend not on citizenship but on the type of property and the buyer's migration status.
| Property | Foreigner without a residence permit | Foreigner with a residence permit | Basis |
|---|---|---|---|
| Apartment, house | No | Yes, on a par with citizens | Art. 9, Law "On the Legal Status of Foreigners" |
| Office, shop, warehouse, other non-residential premises | Yes | Yes | no migration-status restrictions |
| Land plot under a building or for construction | Possible, with restrictions | Possible, with restrictions | Land Code of Kazakhstan |
| Agricultural land | No | No | Land Code of Kazakhstan |
| Inherited housing | Title is registered, but the property must be sold within a year | Yes | interpretation of Art. 9 |
The table summarizes the rules; land deals and non-standard properties require legal advice.
A temporary residence permit (RVP) is not a residence permit (VNZh). An RVP confirms lawful stay (work, study, family), but lawyers and notaries require a residence permit to register housing to an individual. If you plan to live in Kazakhstan, work towards a residence permit before choosing an apartment.
Buying Without a Residence Permit: Legal Options
- Residence permit first, then the deal. The cleanest route for people relocating. The grounds that work in 2026 are covered in "Kazakhstan Residence Permit and Buying Property".
- Buying through a Kazakh legal entity. An LLP with foreign participation is a Kazakh legal entity and may acquire property. This means accounting, corporate taxes and separate issues if the founder lives in the apartment — agree the structure with a lawyer and an accountant in advance.
- Commercial property instead of housing. Foreigners buy offices, retail units or warehouses without a residence permit. Yields and risks are in our Astana commercial real estate review.
- Rent while your status is processed. If the goal is to live in Astana, renting solves housing while you obtain a residence permit. Scenarios compared in "Renting or a Mortgage".
Do not register an apartment to "a Kazakh friend". Legally that person becomes the owner: in case of their debts, divorce, bankruptcy or death it is extremely hard to get the property back, and verbal agreements do not protect your money.
Step-by-Step Purchase Procedure
The steps are the same for a foreigner with a residence permit buying housing and for a buyer of non-residential property.
- Get an IIN. Since January 1, 2026 foreigners can obtain an IIN only in person at a Public Service Center (TsON) in Kazakhstan — consulates no longer issue it. The service is free. Details in "IIN for Foreigners".
- Open an account with a Kazakh bank. You need a passport, an IIN and a document confirming lawful stay; banks check the source of funds. How to prepare: "Bank Account for Non-Residents".
- Check the property and the seller. Title documents, no encumbrances (certificate via egov.kz), spousal consent of the seller; for new builds — the developer's permit to raise buyers' funds. Checklist in our legal due diligence guide.
- Sign the purchase agreement. Deals are usually handled by a notary who checks the documents and the parties' authority. If you cannot attend, a representative acts under a notarized power of attorney.
- Register the title. Ownership of real estate arises from the moment of state registration; the application is filed by the notary or by the buyer via a TsON.
- Pay by bank transfer. A bank payment protects both parties and proves the purchase price — you will need it to calculate tax if you sell.
Taxes for Foreigners: Buying, Owning, Selling
The purchase itself is not taxed: the buyer pays for the notary and registration. After that, property tax and tax on sale matter.
- Property tax. Owners pay annual individual property tax; the amount depends on the property's value and a notice comes from the tax authorities.
- Selling — tax resident. Under the 2026 Tax Code, income from selling housing is exempt from personal income tax if the title was registered after January 1, 2026 and the property was owned for at least two years (housing bought before 2026 keeps the previous one-year rule). Otherwise the gain is taxed at 10% up to 8,500 MCI (KZT 36.76 million in 2026) and 15% above that.
- Selling — non-resident. Non-residents are taxed at 15% on the capital gain. The Tax Code ties the holding-period exemption to tax residency, so a non-resident should confirm their case with the State Revenue Committee in advance.
A tax resident is a person staying in Kazakhstan for at least 183 days in any consecutive 12-month period. Form 270.00 is filed by September 15 and the tax paid by September 25 of the year following the sale. Worked examples: "Tax on Selling an Apartment in 2026".
Does Buying Property Give You a Residence Permit?
No. Buying an apartment is not a ground for a residence permit — on the contrary, you need a residence permit before buying housing as an individual.
Residence permit rules were tightened in 2026. Until December 31, 2026 a pilot procedure applies: applicants pass KAZTEST (at least 70% in each section), show at least 1,320 MCI (about KZT 5.7 million) in a bank account every year for five years, and live for at least a year in one of four regions — East Kazakhstan, Kostanay, Pavlodar or North Kazakhstan. Minors, investors and in-demand specialists, among others, are exempt from the regional requirement.
Investors have a separate track: investing at least USD 300,000 in the charter capital of Kazakh companies or in local securities qualifies for an investor visa and a residence permit of up to 10 years. An apartment bought for yourself does not count as such an investment. All options: "Kazakhstan Residence Permit and Buying Property".
Citizens of Russia and the EAEU: Practical Differences
- Entry and stay. Citizens of Russia and other EAEU countries need no visa and may stay up to 90 days within any 180-day period without obtaining a status. "Resetting" the period by leaving the country was abolished on January 27, 2023.
- Work. EAEU citizens do not need a work permit, which makes a work-based temporary residence permit easier to obtain.
- Housing. No difference in ownership rights: an apartment in an individual's name requires a residence permit. Detailed guide: "Property in Kazakhstan for CIS Citizens".
Bottom Line: An Action Plan for Foreigners
- Goal — to live in Kazakhstan: secure a lawful status and a residence permit, rent in the meantime, then buy an apartment in your own name.
- Goal — to invest: consider commercial property (no residence permit needed) or a purchase through a Kazakh legal entity with legal support.
- In any scenario: get an IIN and a bank account early, check the property via egov.kz, pay by bank transfer and plan for tax on a future sale.
Frequently Asked Questions
Can a Russian citizen buy an apartment in Astana without a residence permit?
No. Foreigners may own housing except those staying temporarily (Article 9 of the Law "On the Legal Status of Foreigners"). Without a residence permit, registration of an apartment purchase will be refused. Without one you can buy non-residential property or buy through a legal entity registered in Kazakhstan.
Is a temporary residence permit (RVP) enough to buy an apartment?
In practice, no. An RVP confirms lawful stay in the country, but lawyers and notaries require a residence permit to register housing to an individual.
Can a foreigner buy commercial property without a residence permit?
Yes. Foreigners buy offices, shops, warehouses and other non-residential premises without migration-status requirements. You need an IIN, a bank account and standard due diligence.
Can I buy an apartment through an LLP if I have no residence permit?
Yes, a legal entity registered in Kazakhstan, including one with foreign participation, may acquire property. This brings accounting and corporate taxes, so agree the structure with a lawyer and an accountant.
What should a foreigner do after inheriting an apartment in Kazakhstan?
The inheritance is registered, but if the heir has no residence permit, the inherited housing must be sold within a year of taking title.
How much tax does a non-resident pay when selling an apartment?
The non-resident rate is 15% of the capital gain, i.e. the difference between the sale price and the purchase price. The Tax Code ties the holding-period exemption to tax residency, so confirm your case with the State Revenue Committee in advance.
Does buying an apartment in Kazakhstan give a residence permit?
No. Buying housing is not a ground for a residence permit. Investors have a separate track: at least USD 300,000 invested in the charter capital of Kazakh companies or local securities qualifies for an investor visa and a residence permit of up to 10 years.
Sources
- Law "On the Legal Status of Foreigners", Art. 9 (in Russian) — adilet.zan.kz
- Krisha.kz: Can a foreigner buy housing in Kazakhstan? (in Russian) — krisha.kz
- De Facto law firm: foreigners buying real estate (in Russian) — defacto.kz
- Tengrinews, 09.07.2026: new residence permit rules (in Russian) — tengrinews.kz
- Kazakh Invest, 30.04.2025: investor visa and 10-year residence permit (in Russian) — invest.gov.kz
- Yur.kz: IIN for foreigners from January 1, 2026 (in Russian) — yur.kz
- Mybuh.kz: tax on selling an apartment (in Russian) — mybuh.kz