--- title: "Real Estate Tax in 2026: Property and Land Taxes" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/nalog-na-nedvizhimost-v-2026-godu-nalog-na-imushchestvo-i-en source: BuhGPT --- # Real Estate Tax in 2026: Property and Land Taxes > **TL;DR:** In Kazakhstan, “real estate tax” is not one payment but two. The first is property tax (on buildings, structures and housing). The second is land tax on the land plot on which the property is located. In 2026, both taxes are governed by the new Tax Code of the Republic of Kaza --- In Kazakhstan, “real estate tax” is not one payment but two. The first is property tax (on buildings, structures and housing). The second is land tax on the land plot on which the property is located. In 2026, both taxes are governed by the new Tax Code of the Republic of Kazakhstan. Tax authorities calculate the tax on an individual’s housing. If the same person uses the real estate in business activities, they calculate the tax themselves under the rules for individual entrepreneurs (Article 601 of the Tax Code of the Republic of Kazakhstan). Land tax is calculated separately for each plot: the rate is applied to the tax base (Article 583 of the Tax Code of the Republic of Kazakhstan). Below, we explain who pays, how the amount is calculated and what an accountant should check. Real Estate Property Tax: What It Consists Of When people search for “real estate property tax” or “tax on real estate,” they usually mean the entire tax burden on a property. In practice, an accountant must account for two taxes: - property tax — buildings, premises, housing and other properties are taxable. Taxable properties for individuals are listed in Article 599 of the Tax Code of the Republic of Kazakhstan, while the procedure for determining the tax base for housing and similar properties is set out in Article 600 of the Tax Code of the Republic of Kazakhstan; - land tax — the land plot beneath the property is taxable. The general calculation and payment procedure is provided in Article 583 of the Tax Code of the Republic of Kazakhstan, special cases are covered by Article 585 of the Tax Code of the Republic of Kazakhstan, and the basic rates for land in populated areas are set out in Article 577 of the Tax Code of the Republic of Kazakhstan. These taxes are calculated and paid separately, but they must be considered together for the same property. Changes in the use of a building, such as leasing it out or converting it to commercial use, may affect both taxes. An Individual’s Housing and Commercial Real Estate: Who Calculates the Tax For housing and other properties whose tax base is determined under Article 600 of the Tax Code of the Republic of Kazakhstan, the tax is calculated by the tax authorities. An individual owner does not need to calculate it personally. The situation changes if the property is used or is intended to be used in business activities or private practice. Under Article 601 of the Tax Code of the Republic of Kazakhstan, in this case an individual, including a person engaged in private practice: - calculates and pays property tax independently; - files tax returns for this tax; - follows the procedure in Chapters 64, 65 and 66 of the Tax Code of the Republic of Kazakhstan established for IEs applying the special tax regime based on a simplified return. The tax base for such properties specified in Subparagraph 1) of Article 599 of the Tax Code of the Republic of Kazakhstan is determined under Paragraph 6 of Article 591 of the Tax Code of the Republic of Kazakhstan. Important exception. Housing is not regarded as property used in business activities if both of the following conditions are met: - it is leased out (provided for use) exclusively for residential purposes; - it has not been removed from the housing stock. In that case, the tax authorities continue to calculate the tax on the housing and the land plot beneath it. The owner is not required to file a separate return. Commercial Real Estate Tax for Pensioners Article 601 of the Tax Code of the Republic of Kazakhstan does not establish a separate procedure for pensioners. The rule depends on how the property is used, not on the owner’s status. If a pensioner uses premises for business purposes (a shop, office or warehouse), the tax is calculated under the rules for IEs applying the simplified return. Benefits for particular categories of individuals must be checked against the chapter on property tax for individuals as in effect on the calculation date. It should not be assumed in advance that a benefit applies to commercial properties. Land Tax Beneath a Building: Shares, Condominiums and Joint Use Under Article 583 of the Tax Code of the Republic of Kazakhstan, the tax is calculated separately for each land plot: the applicable rate is applied to the tax base. The key rules are: - Start of assessment. If the state grants ownership rights, permanent land-use rights or primary temporary land-use rights free of charge, the tax is assessed from the month following the month in which the rights were granted (Paragraph 2). - Termination of rights. The tax is assessed for the actual period of use of the plot (Paragraph 3). - Place of payment — at the location of the plot (Paragraph 4). - Shared ownership. The tax is allocated in proportion to each owner’s share of the total area (Paragraph 8). - Condominium. A land plot that forms part of a condominium property is subject to land tax in proportion to the share of each owner of premises or part of a building in the common property forming part of the condominium property, except for an individual who owns an apartment or other housing (Paragraph 9 of Article 583 of the Tax Code of the Republic of Kazakhstan). The part of the plot corresponding to the share of a housing owner that is not an individual is taxed at the basic rates for land in populated areas from Column 4 of the table in Article 577 of the Tax Code of the Republic of Kazakhstan. - Change in the category or boundaries of a populated area during the year. For that year, the tax is calculated at the rates that applied to the former category (Paragraphs 5, 6). - No soil quality score. In that case, the tax is determined using the soil quality score of adjacent land (Paragraph 7). Under Article 585 of the Tax Code of the Republic of Kazakhstan, if a building is used by several taxpayers, land tax is calculated for each of them in proportion to the area under their separate use. Legal entities specified in Subparagraphs 3) and 4) of Paragraph 3 of Article 571 of the Tax Code of the Republic of Kazakhstan calculate the tax, when transferring part of a building under a lease, for use or into trust management, based on the proportion of the transferred area in the total area of all buildings on the plot. If a legal entity purchases real estate from the housing stock, the land tax on it is calculated at the basic rates for land in populated areas under Article 577 of the Tax Code of the Republic of Kazakhstan, excluding the rates for land occupied by the housing stock. Real Estate Tax Rate and Amount: How to Find Out and Pay The real estate tax rate depends on the type of tax, land category, type of property and taxpayer status. Land tax rates for populated areas are provided in Article 577 of the Tax Code of the Republic of Kazakhstan. Property tax rates must be taken from the relevant chapter of the Code as in effect on the calculation date. Figures from superseded articles or previous years must not be used. In general, the tax amount equals the tax base multiplied by the rate. For land, the calculation is performed separately for each plot; for jointly owned property, it is performed in proportion to the ownership shares. How to find out the real estate tax amount: - for an individual’s housing: the tax is assessed by the tax authority, and the amount can be checked in the taxpayer’s personal account or with the tax authority at the location of the property; - for an IE, a person engaged in private practice or an individual with a commercial property: the amount is calculated independently and reported in the tax returns (Article 601 of the Tax Code of the Republic of Kazakhstan); - for a legal entity: the tax is calculated independently under the rules of the chapters on property tax and land tax. Real estate tax can be paid online through electronic taxpayer services and banking services. The main requirement is to specify the correct budget: land tax is paid at the location of the plot (Paragraph 4 of Article 583 of the Tax Code of the Republic of Kazakhstan). Tax Refund When Purchasing Real Estate and Calculations for Previous Years Searches for “tax refund for purchasing real estate” and “tax refund when purchasing real estate” often arise from the Russian practice of granting a property tax deduction. The cited provisions of the Tax Code of the Republic of Kazakhstan do not provide a mechanism for refunding tax on a home purchase. If a client asks about such a refund, compare their circumstances with the current Code and do not promise a payment in advance. A refund is usually possible for another reason — an overpayment of tax, for example due to an error in the tax base, area or ownership share. Regarding the query “real estate tax in 2022”: tax for previous periods is calculated under the rules that applied at that time. Apply the provisions of the new Code discussed above to the periods covered by it. Frequently Asked Questions Does an individual need to calculate the tax on an apartment personally? — No. For housing whose tax base is determined under Article 600 of the Tax Code of the Republic of Kazakhstan, the tax is calculated by the tax authorities. An independent calculation is required if the property is used in business activities (Article 601 of the Tax Code of the Republic of Kazakhstan). I rent out an apartment for residential purposes — is it commercial real estate? — No, provided that the apartment is rented out exclusively for residential purposes and has not been removed from the housing stock. The tax authority then continues to calculate the tax (Article 601 of the Tax Code of the Republic of Kazakhstan). How is land tax paid if a building has several owners? — The tax is allocated in proportion to the ownership shares or the areas under separate use (Paragraph 8 of Article 583, Paragraph 1 of Article 585 of the Tax Code of the Republic of Kazakhstan). It is paid at the location of the plot. From which month is land tax payable on a new plot? — If the rights were granted by the state, the tax is assessed from the month following the month in which they were granted (Paragraph 2 of Article 583 of the Tax Code of the Republic of Kazakhstan). Is there a tax refund for purchasing a home in Kazakhstan? — The cited provisions of the Tax Code of the Republic of Kazakhstan do not provide such a mechanism. Excess tax paid may be refunded if an overpayment is identified. Sources - Tax Code of the Republic of Kazakhstan, Article 583. General procedure for calculating and paying tax - Tax Code of the Republic of Kazakhstan, Article 585. Specific aspects of calculating and paying tax and filing tax returns in certain cases - Tax Code of the Republic of Kazakhstan, Article 601. Calculation and payment of tax in certain cases --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_