Do You Pay Tax When Selling an Apartment in 2026?
A tax resident does not, if the apartment was owned long enough: at least two years for housing whose title was registered from January 1, 2026, and at least one year for housing bought before 2026.
If the period is not met, the gain is taxed — the difference between the sale and purchase price: 10% up to 8,500 MCI (KZT 36,762,500 in 2026) and 15% on the excess. Non-residents are taxed at 15%.
The State Revenue Committee confirmed the rule: according to Dina Kusainova, head of the individual income administration department, housing acquired before 2026 is sold under the previous code and housing acquired from 2026 under the new one.
The Two-Year Rule: Examples by Date
The period runs from the date of state registration of title (Art. 382(5) of the Tax Code).
| Title registered | Sale date | Tax for a resident |
|---|---|---|
| 10.10.2025 | 15.11.2026 (13 months) | No — the previous one-year rule applies |
| 10.10.2025 | 01.08.2026 (10 months) | Yes — less than a year |
| 15.03.2026 | 20.05.2027 (14 months) | Yes — less than two years |
| 15.03.2026 | 20.03.2028 (over two years) | No |
An illustration of the rule based on State Revenue Committee explanations (Tengrinews, 27.02.2026) and mybuh.kz (07.02.2026).
How the Tax Is Calculated
- Tax base — the positive difference between the sale price and the acquisition cost (Art. 382(2)).
- Proof of cost — the purchase agreement. For inherited, gifted or privatized housing — a valuation report obtained by September 15 of the year following the sale. Without it, the tax authority uses the property-tax value as of January 1 of the acquisition year, which usually means a higher tax.
- Resident rates — 10% on income up to 8,500 MCI and 15% on the excess (Art. 363(1)).
- Non-resident rate — 15%. The Tax Code ties the holding-period exemption to tax residency, so a non-resident should confirm their case with the tax authorities in advance.
- Renovation does not reduce the base. According to tax consultants, renovation costs are not taken into account when determining the gain — only the sale price and the acquisition cost count.
Worked Examples
| Situation | Calculation | Tax |
|---|---|---|
| Bought for KZT 20m, sold for KZT 25m before the period ends (State Revenue Committee example) | 5,000,000 × 10% | KZT 500,000 |
| Bought in May 2026 for KZT 25m, sold in March 2027 for KZT 27.2m | 2,200,000 × 10% | KZT 220,000 |
| Inherited, valued at KZT 26.8m, sold for KZT 27.2m | 400,000 × 10% | KZT 40,000 |
| Gain of KZT 40m (above the 8,500 MCI threshold) | 36,762,500 × 10% + 3,237,500 × 15% | KZT 4,161,875 |
| Non-resident: gain of KZT 5m | 5,000,000 × 15% | KZT 750,000 |
The first three examples come from the State Revenue Committee and mybuh.kz; the last two are our calculations at the same rates.
Form 270.00 and Payment Deadlines
If the sale is taxable, a resident files income tax return form 270.00 by September 15 of the year following the sale and pays the tax by September 25. For a sale in 2026: return by 15.09.2027, payment by 25.09.2027.
If the holding period is met and no tax is due, check with the tax authority whether the sale must still be reported in your case. Keep purchase agreements and payment records — they prove dates and amounts.
Land, Cars and Practical Tips
- Apartments bought under a shared construction agreement. For housing acquired under a shared construction agreement (DDU) or by assignment of rights under one, the exemption applies once three years have passed since the agreement was signed or the right was acquired (Art. 382(5)). Published explanations add that no tax is due either once two years have passed since ownership was registered. Agreements signed before 2026 follow the previous rules.
- Land plots for housing, a dacha or a household plot are exempt after two years of ownership (according to mybuh.kz).
- Cars — one year of ownership is enough for the exemption.
- Do not understate the price in the contract. An understated price today raises the tax on the next sale and creates risks in disputes with the buyer.
- Plan the deal date. If the exemption is a few months away, a delayed sale can save hundreds of thousands of tenge.
Foreigners planning to buy and resell should first review ownership restrictions — see "How a Foreigner Can Buy Property in Kazakhstan" — and resale investors can read our breakdown of flipping in Astana.
Frequently Asked Questions
How long must I own an apartment to avoid tax on its sale?
At least two years for housing whose title was registered from January 1, 2026. For housing bought before 2026 the previous one-year rule remains. The rule applies to Kazakhstan tax residents.
What is the tax rate on selling an apartment in 2026?
For residents, 10% on income up to 8,500 MCI (KZT 36,762,500 in 2026) and 15% on the excess. Non-residents are taxed at 15%. Income is the difference between the sale and purchase price.
How is the tax calculated for an inherited apartment?
The acquisition cost is a valuation obtained by September 15 of the year following the sale. Without one, the tax authority uses the property-tax value as of January 1 of the acquisition year, which usually means a higher tax.
When do I file a return after selling an apartment?
Form 270.00 is filed by September 15 of the year following the sale and the tax is paid by September 25. For a sale in 2026 — by September 15 and 25, 2027 respectively.
Do I pay tax when selling an apartment bought in 2025?
If the title was registered before 2026 and the apartment was owned for at least one year, a resident pays no tax — the previous rule applies to such housing.
What holding period applies to an apartment bought under a shared construction agreement?
For shared construction agreements signed from 2026, no income arises if three years or more have passed since the agreement was signed or the right was acquired by assignment (Art. 382(5)). According to published explanations, no tax is due either once two years have passed since ownership of the completed apartment was registered.
Sources
- Tengrinews, 27.02.2026: State Revenue Committee on tax when selling housing (in Russian) — tengrinews.kz
- Mybuh.kz, 07.02.2026: tax on selling an apartment (in Russian) — mybuh.kz
- Galereya Novostroek: property sale tax from 2026 (in Russian) — galereya.kz
- Kursiv, 24.10.2025: State Revenue Committee on holding periods, incl. shared construction (in Russian) — kz.kursiv.media
- NewTimes.kz, 05.08.2026: what changed in tax on selling an apartment (in Russian) — newtimes.kz
- State Revenue Committee of Kazakhstan — kgd.gov.kz