In Brief: Commercial Property in 2026
Commercial premises are a business asset: income depends on the tenant, foot traffic and lease terms, not on city-wide average prices. There are no official street-retail rent statistics for Astana, so returns are calculated from a specific lease and comparable listings.
Tax rules differ from housing: commercial property cannot be rented out under the self-employed regime, the simplified declaration rate for sole proprietors in Astana is 3%, and on sale, according to tax consultants, the gain is taxed regardless of the holding period.
Update, September 14, 2026. The previous version contained unverifiable rents by format, an "8–10 year payback", a quote from a non-existent employee and a formula with a tax factor that does not match the 2026 rules. The article has been rewritten.
How Premises Differ from an Apartment
| Parameter | Apartment | Commercial premises |
|---|---|---|
| Rented to | Individuals | Businesses: sole proprietors and companies |
| Tax on rent | Self-employed (4%), form 270.00 (10%) or a sole proprietorship | Sole proprietorship or LLP; the self-employed regime does not apply |
| Tax on sale | None after 2 years of ownership (housing bought from 2026) | According to consultants — regardless of the holding period |
| Mortgages and state programs | Subsidized programs for housing | Banks assess differently; state programs target housing |
| Foreigners | Housing in own name — only with a residence permit | The housing restriction does not apply |
| Replacing a tenant | A wide pool of tenants | A narrow pool for a specific format; the search may take months |
Based on Krisha.kz, Homsters and the 2026 Tax Code.
How to Calculate the Return on Premises
An honest calculation is based on net operating income — after vacancy, taxes and owner costs:
- Annual rent = monthly rent × the number of months the unit is let.
- Minus tax — 3% of income for a sole proprietor on the simplified declaration in Astana, plus the proprietor's mandatory social payments.
- Minus owner costs — maintenance, fees, insurance, a repair reserve.
- Divide by the total investment — purchase price plus fit-out for the tenant.
| Indicator | Let for 10 months | Let for 8 months |
|---|---|---|
| Monthly rent (notional) | KZT 480,000 | KZT 480,000 |
| Annual receipts | KZT 4,800,000 | KZT 3,840,000 |
| Sole proprietor tax 3% | KZT 144,000 | KZT 115,200 |
| Owner costs (10% of receipts, notional) | KZT 480,000 | KZT 384,000 |
| Net operating income | KZT 4,176,000 | KZT 3,340,800 |
| Return on KZT 50m invested | ≈8.4% | ≈6.7% |
Our notional example: premises for KZT 48m plus KZT 2m fit-out, excluding social payments and price changes. The figures illustrate the effect of vacancy, not market rents.
Two extra empty months cut the return in the example by 1.7 pp. Check the market rent against the seller's current lease and listings for similar premises on the same street.
Pre-Purchase Checklist for Premises
- Status and documents: the unit is registered as non-residential, the technical passport matches the layout, there are no encumbrances (the owner obtains the certificate of registered rights on eGov).
- Tenant and lease: if sold "with a tenant" — lease term, payment history, indexation and early exit terms.
- Entrance and visibility: a separate street entrance, shop windows, space for signage.
- Engineering for the format: electrical capacity, ventilation, water and sewerage — food service and clinics have higher requirements.
- Surroundings: occupancy of the residential complex, foot traffic at different times, competitors nearby, parking and a loading area.
- Tax regime: decide in advance whether income will go through a sole proprietorship or an LLP.
Taxes for Commercial Property Owners
- Rent. The self-employed regime does not apply to commercial premises. Sole proprietors and LLPs on the simplified declaration pay 3% of income in Astana (the base rate is 4%; local councils can set it within 2–6%); the limit is 600,000 MCI of income a year.
- Sale by an individual. The Tax Code's holding-period exemption covers housing, dachas, garages and land plots; according to consultants, when a commercial property is sold the gain is subject to income tax regardless of the holding period. Check your case with the tax authorities.
- Property tax. The calculation depends on who owns the property — an individual, a sole proprietor or an LLP. Ask an accountant to estimate it before buying.
What Is Known About the Market
There is little systematic public data on Astana's commercial property. According to AIFC and consultancy data cited by Kazakhstanskaya Pravda, the office rent index in Astana rose 4.2% in 2024 (10.6% in Almaty), and vacancy in Class A warehouses in Astana was 8.1% over nine months of 2024. These figures are two years old and not about street retail — use them only as background.
For units in residential complexes, local factors matter more: how occupied the building is, how many similar units are nearby and which tenants already operate. A lot of housing is being built in Astana's new districts — the city completed 4.81 million m² in 2025 — and competition for tenants on the ground floors of new complexes is high.
For Foreigners
The restriction on buying housing without a residence permit does not apply to commercial premises: a foreigner can buy an office or a shop. The deal and registration process: "How a Foreigner Can Buy Property in Kazakhstan".
Frequently Asked Questions
Can commercial premises be rented out under the self-employed regime?
No. The self-employed regime covers only renting residential property to individuals. Commercial premises require a sole proprietorship or an LLP.
What tax does a sole proprietor pay on commercial rent in Astana in 2026?
On the simplified declaration, 3% of income: the Astana city council lowered the 4% base rate from January 1, 2026. The proprietor also pays mandatory social payments.
Do I pay tax when selling commercial premises after two years?
According to tax consultants, the holding-period exemption does not apply to commercial property, and the gain is subject to income tax regardless of the period. Check your case with the tax authorities before the deal.
Can a foreigner buy commercial real estate in Kazakhstan?
Yes. The restriction requiring a residence permit applies to housing, not to commercial premises.
How do I assess the return on commercial premises?
Take the actual rent from the lease or comparable listings, subtract vacancy, tax (3% for a sole proprietor on the simplified declaration in Astana) and owner costs, and divide the result by the purchase price plus fit-out.
Sources
- Krisha.kz: which tax regime to choose for renting (in Russian) — krisha.kz
- Krisha.kz: how to become self-employed and rent out housing (in Russian) — krisha.kz
- Mybuh.kz: simplified declaration rate in Astana for 2026 (in Russian) — mybuh.kz
- Zakon.kz, 15.01.2026: simplified declaration conditions in 2026 (in Russian) — zakon.kz
- Tsnik.kz: tax obligations when selling commercial property (in Russian) — tsnik.kz
- Homsters, 15.05.2026: commercial premises instead of an apartment — risks (in Russian) — info.homsters.kz
- Kazakhstanskaya Pravda, 24.02.2026: the commercial property market (in Russian) — kazpravda.kz
- Bureau of National Statistics: housing completions in 2025 (in Russian) — stat.gov.kz
- National Bank of Kazakhstan, 04.09.2026: base rate (in Russian) — nationalbank.kz