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

Article 504. Base tax rates for agricultural land allotted to individuals

Footnote. Article 504 is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).
Article 505 Basic tax rates for the lands of settlements

The basic tax rates for the lands of settlements shall be set per one square meter of area in the following amounts:

№	Category of the settlement	Basic tax rates on the lands of settlements, with the exception of lands occupied by the housing stock, including buildings and structures attached to it (tenge)
1	2	3
	Cities:
1.	Almaty	28,95
2.	Shymkent	9,17
3.	Nur-Sultan	19,30
4.	Aktau	9,65
5.	Aktobe	6,75
6.	Atyrau	8,20
7.	Kokshetau	5,79
8.	Karaganda	9,65
9.	Kostanay	6,27
10.	Kyzylorda	8,68
11.	Uralsk	5,79
12.	Ust-Kamenogorsk	9,65
13.	Pavlodar	9,65
14.	Petropavlovsk	5,79
15.	Taldykorgan	9,17
16.	Taraz	9,17
17.	Turkestan	7,79
18.	Almaty region:
19.	cities of regional significance	6,75
20.	cities of district significance	5,79
21.	Akmola region:
22.	cities of regional significance	5.79
23.	cities of district significance	5.02
24.	other cities of regional significance	85 percent of the rate set for the regional center
25.	other cities of regional significance	75 percent of the rate set for the regional center
26.	settlements	0.96
27.	villages	0.48

At the same time, the categories of settlements shall be established in accordance with the classifier of administrative-territorial objects, approved by the authorized state body exercising state regulation in the field of technical regulation.

Footnote. Article 505 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).



Article 506. Base tax rates for industrial, transport, communications, defense and other non-agricultural land (hereinafter referred to as industrial land) outside populated localities

1. The base tax rates for industrial land outside populated localities are set per one hectare in proportion to quality points and their amounts are as follows:

Item №	Quality point	Base tax rate (tenge)	Item №	Quality point	Base tax rate (tenge)
1	2	3	4	5	6
1.	0	48,25	52.	51	2634,45
2.	1	91,67	53.	52	2690,23
3.	2	135,1	54.	53	2745,95
4.	3	178,52	55.	54	2801,72
5.	4	221,95	56.	55	2857,46
6.	5	265,37	57.	56	2913,24
7.	6	308,8	58.	57	2968,96
8.	7	352,22	59.	58	3024,73
9.	8	395,65	60.	59	3080,47
10.	9	439,07	61.	60	3136,25
11.	10	482,5	62.	61	3188,36
12.	11	530,75	63.	62	3247,75
13.	12	592,41	64.	63	3325,49
14.	13	654,08	65.	64	3364,61
15.	14	715,68	66.	65	3423,05
16.	15	777,35	67.	66	3489,25
17.	16	839,01	68.	67	3539,95
18.	17	900,67	69.	68	3598,39
19.	18	962,29	70.	69	3656,81
20.	19	1023,96	71.	70	3715,25
21.	20	1084,66	72.	71	3769,29
22.	21	1138,7	73.	72	3829,64
23.	22	1189,07	74.	73	3890,53
24.	23	1239,35	75.	74	3951,67
25.	24	1287,73	76.	75	4012,79
26.	25	1340,29	77.	76	4073,88
27.	26	1390,66	78.	77	4135,02
28.	27	1441,07	79.	78	4196,15
29.	28	1491,45	80.	79	4257,23
30.	29	1541,88	81.	80	4319,34
31.	30	1592,25	82.	81	4371,45
32.	31	1646,29	83.	82	4432,57
33.	32	1693,03	84.	83	4493,66
34.	33	1740,76	85.	84	4554,8
35.	34	1788,47	86.	85	4615,92
36.	35	1836,2	87.	86	4677,01
37.	36	1883,87	88.	87	4738,15
38.	37	1931,58	89.	88	4799,27
39.	38	1979,31	90.	89	4860,36
40.	39	2027,02	91.	90	4921,5
41.	40	2074,75	92.	91	4975,54
42.	41	2126,86	93.	92	5054,48
43.	42	2178,19	94.	93	5134,32
44.	43	2228,61	95.	94	5214,22
45.	44	2278,98	96.	95	5294,09
46.	45	2329,41	97.	96	5373,99
47.	46	2379,79	98.	97	5453,83
48.	47	2340,22	99.	98	5533,73
49.	48	2480,57	100.	99	5613,59
50.	49	2531	101.	100	5693,5
51.	50	2582,34	102.	over 100	5790

2. Land plots provided for defense needs, except for the land temporarily used by other land users in accordance with the land legislation of the Republic of Kazakhstan, are subject to taxation at the rates set by paragraph 1 of this article.

3. Land plots provided for defense needs, which are temporarily not used for defense purposes and were provided to other land users for agricultural purposes, are subject to taxation at the rates set by Article 503 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

4. The land of railway enterprises occupied by protective forest plantations along main railways shall be taxed at the rates set by Article 503 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.