In Brief: Taxes and Checks in 2026
A homeowner pays property tax on the assessed value — a small amount for most apartments. Rental income is taxed under one of three regimes, and housing bought from 2026 can be sold tax-free only after two years of ownership (three for apartments under a shared construction agreement).
The biggest losses in a purchase come not from taxes but from documents: encumbrances, a missing spouse consent, illegal schemes for raising buyers' money. Below are checklists for resale and new builds.
Update, September 14, 2026. The previous version contained an outdated rule of tax exemption "after 12 months of ownership" and unverifiable claims about court practice. The article has been rewritten under the 2026 Tax Code and official explanations.
Which Taxes a Property Owner Pays
| Tax | Who pays and how much | When |
|---|---|---|
| Individual property tax | On the value set by the Government for Citizens corporation as of January 1; a progressive scale from 0.05% | By October 1 of the following year |
| Land tax | For plots under houses — depends on area and set rates | Together with property tax |
| Rental income | Form 270.00 — 10% (15% on income above 8,500 MCI); self-employed — 4% social payments; sole proprietor on the simplified declaration in Astana — 3% | Return by September 15; self-employed — monthly by the 25th |
| Income from sale | Resident — 10% up to 8,500 MCI and 15% on the excess, non-resident — 15%; exemption after 2 years (housing from 2026), 3 years (shared construction), 1 year (bought before 2026) | Form 270.00 by September 15, payment by September 25 |
| VAT | An individual selling their own apartment pays no VAT; in buildings whose construction started after January 1, 2026, housing sales carry 16% VAT | Included in the developer's price |
Sources: the 2026 Tax Code as reported by Tengrinews, Inform.kz, Krisha.kz, Mybuh.kz and LSM.kz.
Detailed examples for sales: "Tax on Selling an Apartment in 2026"; for renting: "Rental Business in Astana".
Property Tax: Scale and Example
| Assessed value | Annual tax |
|---|---|
| up to KZT 2m | 0.05% |
| KZT 2–4m | KZT 1,000 + 0.08% of the amount above KZT 2m |
| KZT 4–6m | KZT 2,600 + 0.1% of the amount above KZT 4m |
| KZT 6–8m | KZT 4,600 + 0.15% of the amount above KZT 6m |
| KZT 8–10m | KZT 7,600 + 0.2% of the amount above KZT 8m |
| KZT 10–12m | KZT 11,600 + 0.25% of the amount above KZT 10m |
| above KZT 450m | KZT 2,946,600 + 2% of the amount above KZT 450m |
Art. 602 of the Tax Code as reported by Tengrinews (24.07.2026); the scale continues in steps up to KZT 450m.
Example: if an apartment's assessed value is KZT 10m, the tax is KZT 7,600 + 0.2% × KZT 2m = KZT 11,600 a year. The assessed value is usually below the market price. For property with a combined value above KZT 450m per owner, a 2% rate applies to the excess.
The tax can be paid on eGov.kz, in banking apps or in e-Salyq Azamat.
Legal Due Diligence for Resale Housing: Checklist
- The seller's title documents — purchase, gift, inheritance or privatization documents; match the details with the ID card.
- Certificate of registered rights (encumbrances) — the owner obtains it online on eGov; ask for a fresh one dated on the deal day. Arrests and pledges must be lifted before payment.
- Spouse consent — for property acquired during marriage, the other spouse's notarized consent is required.
- Minor owners — if children are among the owners, the deal requires permission from the guardianship authority.
- Technical passport and layout — an unauthorized alteration becomes the new owner's problem.
- Registered residents and debts — find out who is registered at the address and ask for confirmation that utility bills and fees are paid.
- Payment and paperwork — cashless payment and a notarized deal: the notary checks documents and the parties' authority.
Checking a New Build and the Developer
- Legal mechanisms. The Law on Shared Participation in Housing Construction allows raising buyers' money with a Single Housing Construction Operator guarantee, with a second-tier bank involved, or after the building frame is erected.
- Where to check. Single Operator guarantees — on the Kazakhstan Housing Company portal homeportal.kz; permissions to raise buyers' money — on the website of the akimat or the relevant department.
- Type of agreement. Only a shared construction agreement gives buyer rights. "Reservation", "booking" and "investment" agreements are signs of an illegal scheme.
- Developer experience. Under the updated rules (in force from July 21, 2026), a permission requires experience: with a bank involved — at least 2 years and 10,000 m² in major cities; after the frame is erected — at least 3 years and 36,000 m².
How to compare developers and completion dates: "Astana Developers" and "Astana New Builds: Completion Dates".
Residential or Non-Residential Premises
Cheap "apartments" and units on semi-basement floors are often registered as non-residential. They can bring problems with residence registration, mortgages and state programs, and different utility tariffs may apply. Residential premises cannot be located on basement, technical or semi-basement floors — check the property's designation in the documents before paying a deposit.
Common buyer mistakes are covered in "10 Mistakes When Buying an Apartment in Astana".
Frequently Asked Questions
What tax is paid on an apartment in Kazakhstan in 2026?
Individual property tax on a progressive scale based on the assessed value set by the Government for Citizens corporation: 0.05% up to KZT 2 million, then the rate rises in steps. With an assessed value of KZT 10 million, the tax is KZT 11,600 a year.
When must property tax be paid?
No later than October 1 of the year following the tax period. It can be paid on eGov.kz, in banking apps or in e-Salyq Azamat.
How do I check an apartment for arrests before buying?
Ask the owner to obtain a certificate of registered rights (encumbrances) on eGov dated on the deal day. It shows arrests, pledges and bans; complete the deal only after they are lifted.
How do I check whether a developer is raising buyers' money legally?
Check for a Single Operator guarantee on homeportal.kz or a permission to raise buyers' money on the akimat website, and sign only a shared construction agreement. Reservation and "investment" agreements do not give buyer rights.
Is spouse consent needed to sell an apartment?
Yes, if the apartment was acquired during marriage: the other spouse's notarized consent is required. If minors are among the owners, permission from the guardianship authority is also needed.
Sources
- Tengrinews, 24.07.2026: property tax in 2026 — calculation and deadlines (in Russian) — tengrinews.kz
- Inform.kz, 27.02.2026: State Revenue Committee on tax when renting out housing (in Russian) — inform.kz
- Krisha.kz: which tax regime to choose for renting (in Russian) — krisha.kz
- Mybuh.kz: simplified declaration rate in Astana for 2026 (in Russian) — mybuh.kz
- Mybuh.kz: tax on selling an apartment (in Russian) — mybuh.kz
- Kursiv, 24.10.2025: State Revenue Committee on holding periods (in Russian) — kz.kursiv.media
- LSM.kz: new tax realities and VAT in the housing market (in Russian) — lsm.kz
- Law of Kazakhstan "On Shared Participation in Housing Construction" (in Russian) — adilet.zan.kz
- Zakon.kz, 22.05.2026: updated rules for permissions to raise buyers' money (in Russian) — zakon.kz
- Otyrar.kz, 09.07.2026: how to check a developer (in Russian) — otyrar.kz
- eGov.kz: certificate of registered rights (encumbrances) (in Russian) — egov.kz
- Homsters, 15.05.2026: risks of buying non-residential premises instead of an apartment (in Russian) — info.homsters.kz