On taxes and other obligatory payments to the budget (Tax Code)

Article 497. General provisions

1. For tax purposes, all land plots are treated from the point of view of their designated purpose and their belonging to relevant categories.

2. The category of land plots is established by the land legislation of the Republic of Kazakhstan. For tax purposes, the land of populated localities is divided into two groups:

1) the land of populated localities, except for land plots occupied by the housing stock, including buildings and structures attached to it;

2) the land occupied by the housing stock, including buildings and structures attached to it.

3. Land plots of the following categories are not subject to taxation:

1) land plots of specially protected natural areas;

2) land plots of forest reserves;

3) land plots of water resources;

4) reserve plots of land;

5) lands of the nuclear safety zone.

In the event of the transfer of these lands (with the exception of reserve lands and nuclear safety zones) to permanent land use or primary free temporary land use, they are subject to taxation in the manner prescribed by Article 508 of this Code.

4. The land tax is calculated on the basis of:

1) identification documents: a certificate of title, a certificate of entitlement to permanent land use, a certificate of entitlement to free temporary land use;

2) data of state quantitative and qualitative land registration as of January 1 of each year, provided by the central authorized body for land management.

Footnote. Article 497 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced after the day the legislative act regulating the creation and functioning of the nuclear safety zone comes into force).