What has changed
In 2026, Kazakhstan is updating the rules for taxing personal income, including income from the sale of property. The State Revenue Department for Pavlodar Region explained the procedure for calculating individual income tax (IIT) on the sale of real estate and other property and also reminded taxpayers to account for social payments—mandatory pension contributions (MPC), social contributions (SC), and compulsory social health insurance (CSHI) contributions.
The key principle remains unchanged: tax is imposed not on the entire transaction amount but on income, meaning the capital gain—the difference between the sale price and the acquisition cost of the property. The authority also draws particular attention to the transition period: some of the new provisions are being introduced in stages, so for transactions initiated at the end of 2025 and completed in 2026, it is important to determine correctly which rules apply.
Who is affected
The explanations primarily concern:
- individuals who sell apartments, houses, land plots, garages, country houses, motor vehicles, and other property;
- owners who have held property for a short period—this is where taxable income most often arises;
- tax agents and intermediaries involved in processing transactions;
- self-employed persons and persons without a regular income, for whom the correct accounting of social payments is important.
If property is sold without a capital gain or has been owned for a sufficiently long period, no obligation to pay IIT may arise. However, the presence or absence of income must be supported by documentary evidence.
How the tax is determined
The capital gain is taxable income. To calculate it, two amounts must be compared:
- Sale value—the amount for which the property was actually sold.
- Acquisition cost—the price at which the property was previously purchased, received, or appraised in accordance with the established procedure.
The positive difference between these amounts constitutes taxable income. If there is no such difference or the property is sold for less than its purchase price, no income arises for IIT purposes.
The property holding period is considered separately: in certain cases, long-term ownership means that no obligation to declare income and pay tax arises. The exact conditions regarding holding periods and property categories should be checked against the provisions of the current version of the Tax Code and the explanations issued by the tax authority, as these determine whether exemptions apply.
What the seller should do
To avoid errors and claims, follow this simple procedure:
- Retain documents relating to the acquisition of the property (agreements, payment documents, certificates)—without them, it will be difficult to substantiate the purchase price, meaning that tax may be calculated on a larger amount.
- Arrange an appraisal if the acquisition cost cannot be supported by documents—this will make it possible to determine the capital gain correctly.
- Check the property holding period as of the transaction date—this determines whether an obligation to declare the income arises.
- Account for social payments: if you receive income subject to MPC, SC, and CSHI contributions, keep proper records of them to avoid duplicate charges or arrears.
- Seek advice from the state revenue authorities regarding complex or non-standard transactions.
Deadlines and the transition period
Pay particular attention to the 2026 transition period. Transactions executed across the year-end require the correct determination of the applicable version of the provisions. Income must be declared and tax paid within the deadlines established by the Tax Code—it is important to comply with them to avoid late-payment interest and fines. Check the current declaration filing and payment dates with the state revenue authorities or through official resources.
Frequently asked questions
Do I have to pay tax on the entire sale amount? — No. Only the income is taxable, meaning the positive difference between the sale price and the acquisition cost of the property, rather than the entire transaction amount.
What happens if I sell the property for less than I paid for it? — If there is no capital gain, no income arises for IIT purposes. However, it is important to have documents substantiating both amounts.
How can I substantiate the acquisition cost if the documents have not been retained? — In such cases, the property is appraised in accordance with the established procedure; without evidence of the purchase price, the tax may be calculated using a larger taxable base.
How are the sale of property and social payments (MPC, SC, and CSHI contributions) related? — Social payments are accounted for under the general procedure applicable to your income; in property transactions, it is important to keep proper records of them to avoid arrears or duplicate charges.
Where can I find the exact rates, deadlines, and exemptions? — The current figures are set out in the current version of the Tax Code and in explanations issued by the state revenue authorities; for complex transactions, it is advisable to seek official advice.