Land tax in Kazakhstan is paid by owners of land plots, as well as persons holding the right of permanent or primary gratuitous temporary land use. Since 2026, it has been governed by Section 11 of the new Tax Code of the Republic of Kazakhstan. The tax is calculated separately for each plot: the rate determined under the rules of the Code is applied to the tax base (Article 583 of the Tax Code of the Republic of Kazakhstan). It is paid to the budget at the location of the plot. Legal entities report the calculation in the appendix to the declaration using Form 700.02. Below, we explain who pays the tax, how to select the rate, how to calculate the tax when buying and selling a plot, and how to complete the tax reporting forms.
Land Tax in Kazakhstan in 2026: Who Pays
A person becomes a land tax payer in the Republic of Kazakhstan if the plot is held:
- in ownership;
- under permanent land use;
- under primary gratuitous temporary land use.
According to the rules for completing Form 700.02, it is prepared specifically for such plots. A separate case is provided for in paragraph 2 of Article 572 of the Tax Code: if there are no identification documents for the land plot, the user is recognized as a taxpayer based on actual possession and use of the plot under a government authority’s act granting the land, a civil-law transaction, or another basis provided for by law (Article 572 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant should verify the documents on the basis of which the company actually possesses and uses the plot.
If a branch or representative office is recognized as an independent taxpayer, the BIN of the head legal entity must be specified in the form in addition to the branch’s or representative office’s details.
Land Tax Rate: Basic Rates and Coefficients
The tax rate for a land plot is selected according to the land category and the rules of the relevant article of the Tax Code. Article 577 establishes basic rates specifically for land in populated localities, calculated per square metre of area (Article 577 of the Tax Code of the Republic of Kazakhstan). Column 3 of the table in that article applies to such land, while column 4 applies to land occupied by the housing stock, including its buildings and structures. The specific amount depends on the category of the populated locality and whether the plot is occupied by the housing stock.
The land category is specified in the declaration using the following code:
- A — land in populated localities;
- B — agricultural land;
- C — land designated for industry, transport, communications, defence, and other non-agricultural purposes;
- D — forest fund land;
- E — water fund land;
- F — land of specially protected natural areas, as well as land designated for health, recreational, historical, and cultural purposes.
A local representative body (maslikhat) may, by its decision, increase or decrease the rate. The amount of such adjustment is reported in a separate column of Form 700.02. Therefore, check the applicable rate against the decision of the maslikhat at the location of the plot.
Increased Rates: Filling Stations, Casinos, and Car Parks (Article 581)
Article 581 of the Tax Code of the Republic of Kazakhstan introduces special rules for certain types of land use:
- Filling stations. Land in populated localities occupied by filling stations is taxed at the basic rates from column 3 of the table in Article 577, increased tenfold. If a filling station is located on land of another category, the rates of the nearest populated locality designated by the local representative body are used. The maslikhat may reduce the rate, but not below the level established by Article 577 (Article 581 of the Tax Code of the Republic of Kazakhstan).
- Casinos. Land occupied by casinos is also taxed at the basic rates, increased tenfold. For land of other categories, the rates of the nearest populated locality are used, except for the rates applicable to land occupied by the housing stock. The rate may be reduced, but not below the level established by Article 577 (Article 581 of the Tax Code of the Republic of Kazakhstan).
- Car parks (parking facilities). They are taxed at the basic rates from column 3 of the table in Article 577. The maslikhat may increase them by no more than ten times, taking into account the category of the car park (Article 581 of the Tax Code of the Republic of Kazakhstan).
The same article establishes an increased rate for agricultural land plots that are not used for their intended purpose or are used in violation of the legislation of the Republic of Kazakhstan: the basic rates established by Article 576 of the Tax Code are increased fortyfold (Article 581 of the Tax Code of the Republic of Kazakhstan).
Calculating Land Tax: Step by Step
The annual tax calculation is based on the rules of Article 583:
- Calculate each plot separately. The rate determined in accordance with all the rules of the chapter is applied to the tax base of the specific plot.
- Determine the period. If the right to the plot was obtained from the state, the tax is assessed from the month following the month in which the right was granted (paragraph 2 of Article 583 of the Tax Code of the Republic of Kazakhstan).
- Account for the share. In the case of common shared ownership, the tax is calculated in proportion to each owner’s share (paragraph 8 of Article 583 of the Tax Code of the Republic of Kazakhstan).
- Condominium. Land beneath a condominium property is taxed in proportion to each premises owner’s share. The exception is individuals who own an apartment. The part of the plot attributable to the share of a dwelling owner who is not an individual is taxed at the rates from column 4 of the table in Article 577 (paragraph 9 of Article 583 of the Tax Code of the Republic of Kazakhstan).
- Land quality score. If it cannot be determined, the tax is calculated using the land quality score of adjacent land (paragraph 7 of Article 583 of the Tax Code of the Republic of Kazakhstan).
There are also special cases. If a populated locality is transferred to another category of settlements during the year, the tax for that year is calculated at the rates of the previous category (paragraph 5 of Article 583 of the Tax Code of the Republic of Kazakhstan). The same rule applies if the boundaries of an administrative-territorial unit change (paragraph 6 of Article 583 of the Tax Code of the Republic of Kazakhstan).
Land Tax When Selling a Plot
When the right to own or use a plot terminates, for example upon its sale, the tax is calculated for the actual period of use (paragraph 3 of Article 583 of the Tax Code of the Republic of Kazakhstan). In practice, the seller must calculate the tax for the period during which the plot was in the seller’s possession or use. The buyer must take into account the date on which the relevant right arose. These dates are determined from the documents of title.
Payment of Land Tax and Form 700.02
The tax is paid to the budget at the location of the plot (paragraph 4 of Article 583 of the Tax Code of the Republic of Kazakhstan). If the company owns land in different regions, the payments are allocated among the relevant budgets.
When completing Form 700.02, it is important to:
- prepare a separate appendix for each such populated locality for land in towns of district significance, villages, settlements, and rural districts, and specify the BIN of the akim’s administrative office;
- specify the tax period, namely the year;
- for each plot, enter the cadastral number, the unit used to measure the area (hectares or square metres), the total area according to the identification documents, and the land category code;
- report the amount by which the rate is increased or decreased under the maslikhat’s decision.
The deadlines for paying the tax and filing the declaration are determined in accordance with the current provisions of the Tax Code and the rules for completing tax reports for 2026.
Frequently Asked Questions
From what date must land tax be paid for a new plot? — If the right was obtained from the state, the tax is assessed from the month following the month in which the right was granted (paragraph 2 of Article 583 of the Tax Code of the Republic of Kazakhstan).
Where can the basic land tax rate be found? — For land in populated localities, the rates are provided in the table in Article 577 of the Tax Code: column 3 applies to land in populated localities, except for land occupied by the housing stock, while column 4 applies to land occupied by the housing stock, including its buildings and structures (Article 577 of the Tax Code of the Republic of Kazakhstan). The applicable maslikhat decision must then be taken into account.
How is tax paid for a plot under shared ownership? — The tax is calculated in proportion to each owner’s share of the total area (paragraph 8 of Article 583 of the Tax Code of the Republic of Kazakhstan).
Must land tax be paid after a plot is sold? — The tax is assessed for the actual period of use until the right terminates (paragraph 3 of Article 583 of the Tax Code of the Republic of Kazakhstan).
Are land tax and property tax the same? — No, they are different taxes. Land tax is calculated for each plot under the rules of Section 11 of the Tax Code of the Republic of Kazakhstan and is reported in the separate appendix 700.02.
Regulatory References
- Article 572 of the Tax Code of the Republic of Kazakhstan. Determination of the taxpayer in specific cases
- Article 577 of the Tax Code of the Republic of Kazakhstan. Basic tax rates for land in populated localities
- Article 581 of the Tax Code of the Republic of Kazakhstan. Tax rates for specific land plots
- Article 583 of the Tax Code of the Republic of Kazakhstan. General procedure for calculating and paying tax
- Guidance on completing Form 700.02 “Land Tax”