What Happened
In Karaganda, the rules for taxing land allocated for parking lots have been updated. This refers to the decision of the Karaganda city maslikhat, which approved the categories of parking lots and increased the basic rate of land tax for plots allocated for such facilities.
This document — the decision of the Karaganda city maslikhat dated May 15, 2019, No. 410 — was registered by the Department of Justice of the Karaganda region on May 21, 2019, under No. 5354. As of 2026, it has been repealed based on the decision of the Karaganda city maslikhat dated August 17, 2026, No. 389.
In simple terms, the previous procedure for categorizing parking lots and the increased tax rates that had been in effect since 2019 have been officially canceled by the new decision of the local maslikhat. It is important for owners and operators of parking lots in the city to understand that the regulatory framework in this area has been updated.
Who It Affects
The changes primarily affect those who own land or use plots for parking lots within the city limits of Karaganda. This includes:
- landowners of plots allocated for open and closed parking lots;
- parking operators — both commercial and those servicing residential complexes and commercial properties;
- entrepreneurs for whom parking is a separate line of business or part of their operations;
- accountants and tax consultants managing accounting for such facilities.
The category of the parking lot directly affects the basic rate of land tax applied to the plot. Therefore, the repeal of the previous decision and the entry into force of the new document means that the approach to calculation may change, and it needs to be rechecked.
How Parking Categories Affect Tax
Land tax in Kazakhstan is calculated based on basic rates, which local representative bodies (maslikhats) are entitled to adjust within the limits established by law for specific categories of land. Land for parking lots is one such category where the rate may be increased relative to the basic level.
The categorization of parking lots is usually necessary to differentiate the tax burden depending on the type and purpose of the facility. The assigned category affects the total amount that the landowner pays to the local budget.
Since the specific rates and the list of categories are established by the maslikhat's decision itself, in the event of any changes to the document, the correct figures should be taken directly from the current version of the regulatory act, rather than from previous calculations.
What Parking Lot Owners and Operators Should Do
To avoid mistakes in calculations and overpayments or underpayments, it is advisable to take several steps:
1. Clarify the status of your plot — what category of parking lot it falls under according to the current rules.
2. Verify the applicable rate of land tax with the current version of the maslikhat's regulatory document.
3. Recalculate tax liabilities if you previously relied on the repealed decision from 2019.
4. Consult with the tax authority or a qualified accountant regarding the application of the new rules to your facility.
5. Keep documents regarding the category of the plot and the basis for calculations in case of audits.
Deadlines and What’s Next
The decision No. 410 dated May 15, 2019, has been repealed based on the maslikhat's decision No. 389 dated August 17, 2026. This means that the previous procedure is no longer a valid basis for calculations. Further application of rates and categories should be based on the current regulatory document.
Regulatory legal acts of local maslikhats come into effect in accordance with the procedures established by law and are published in official sources. Therefore, it is recommended to monitor official publications for the Karaganda region to timely account for any subsequent changes in the taxation of land for parking lots.
Frequently Asked Questions
Who does this decision affect? — Landowners and parking lot operators in the city of Karaganda, as well as accountants managing accounting for such facilities.
What exactly has changed? — The previously effective decision of the maslikhat from 2019, which approved the categories of parking lots and increased the basic rate of land tax, has been repealed based on the new decision of the maslikhat from 2026.
Where can I find the exact rates and list of categories? — The current rates and categories should be looked up directly in the active version of the maslikhat's regulatory act, not in the repealed document.
What should I do if I paid tax under the old rules? — Check what category your plot is currently assigned to, verify the rate with the current document, and if necessary, contact the tax authority for clarification of the calculation.
How can I find out about further changes? — Keep an eye on official publications of the decisions of the Karaganda city maslikhat and informational-legal resources.
Sources
- Information and legal system "Әділет" — "On the approval of categories of parking lots and the increase of the basic tax rate on lands of the city of Karaganda allocated for parking lots" (decision of the Karaganda city maslikhat dated May 15, 2019, No. 410; repealed by the decision dated August 17, 2026, No. 389).