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

Article 507. Tax rates for industrial land within populated localities

1. The industrial land (including mines, quarries), except for the land indicated in paragraph 3 of this article and in Article 509 of this Code, is taxed at the base rates set by Article 505 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

2. The base rates for industrial land (including mines, quarries), except for the land specified in paragraph 3 of this article and in Article 509 of this Code, may be reduced by decisions of local representative bodies. The total reduction in tax rates for these land plots, with account of the reduction provided for in paragraph 1 of Article 510 of this Code, shall not exceed 30 percent of the base rate.

3. The industrial land within a populated locality occupied by aerodromes shall be taxed at the base rates set by Article 506 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

The industrial land within a populated locality occupied by airports, except for the land occupied by aerodromes, is taxed at the base rates set by Article 505 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

For the purposes of this Code, an aerodrome is a land plot that was made ready and equipped specially for the take-off, landing, taxiing, parking and servicing of aircraft.
Article 508. Tax rates for the land of specially protected natural areas, forest and water reserves

1. The land of specially protected natural areas, forest and water reserves used for agricultural purposes is subject to the land tax at the base rates set by Article 503 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

2. The land of specially protected natural areas, forest and water reserves provided for use to individuals and legal entities for purposes other than agricultural ones shall be subject to taxation at the rates set by Article 506 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.
Article 509. Tax rates for land plots allotted for car parks (parking lots), filling stations, which are occupied by casinos and also not used for designated purposes or used in violation of the legislation of the Republic of Kazakhstan

1. The land of populated localities allotted for filling stations is subject to taxation at base rates for the land of populated localities, set in column 3 of the table of Article 505 of this Code, increased tenfold.

The land of other categories allotted for filling stations is subject to taxation at base rates for the land of populated localities set for the land of a nearby populated locality in column 3 of the table of Article 505 of this Code, increased tenfold. In this case, a nearby populated locality, the base rates for the land of which will be applied in calculating the tax, is determined by a local representative body.

By decision of a local representative body, the tax rates may be reduced, but shall not be less than those set by Article 505 of this Code.

2. The land of populated localities occupied by casinos is subject to taxation at base rates for the land of populated localities set by Article 505 of this Code, increased tenfold.

The land of other categories occupied by casinos is subject to taxation at base rates for the land of populated localities, except for the land occupied by the housing stock, including buildings and structures attached to it, set for the land of a nearby populated locality by Article 505 of this Code, increased tenfold.

Base rates for the land of a populated locality, which are used in calculating the tax, are set by a local representative body.

By decision of a local representative body, tax rates may be reduced, but shall not be less than those set by Article 505 of this Code.

3. The land of populated localities allotted for car parks (parking lots) is subject to taxation at base rates for the land of populated localities set in column 3 of the table of Article 505 of this Code.

The land of other categories allotted for car parks (parking lots) is subject to taxation at base rates for the land of populated localities set for the land of a nearby populated locality in column 3 of the table of Article 505 of this Code. In this case, a nearby populated locality, the base rates for the land of which will be applied in calculating the tax, is determined by a local representative body.

By decision of a local representative body, the base tax rates for the land occupied by car parks (parking lots) may be increased, but not more than tenfold. The increase in rates, provided for in this paragraph, is made depending on the categories of car parks (parking lots) established by the local representative body.

However, it is forbidden to reduce or increase the land tax rates for certain taxpayers on a case-by-case basis.

4. For land plots intended for the construction of facilities and not used for the relevant purposes or used in violation of the legislation of the Republic of Kazakhstan, the basic tax rates established by Articles 505, 506 and 507 of this Code and this Article, except for the rates specified in lines 24 - 27 of the table of Article 505 of this Code, shall increase ten times from the date of delivery by the authorized body for control over the use and protection of land of a written warning to the owner or land user about the need to use the land plot for its intended purpose and (or) eliminate the violation of the legislation of the Republic of Kazakhstan.

The procedure for identifying land plots not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, for the purposes of part one of this paragraph and paragraph 5 of this article, shall be determined by the central authorized body for land management in agreement with the authorized body.

The provisions of this paragraph do not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.

5. For agricultural land plots not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the base tax rates established by Article 503 of this Code shall increase twenty times from the date of delivery by district (except districts in cities) executive bodies, local executive bodies of cities of regional significance of a written order to the owner or land user to eliminate violations of the requirements of the land legislation of the Republic of Kazakhstan.

The provisions of this paragraph shall not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, and its subsidiaries.

6. The procedure for submitting information on land plots, specified in paragraphs 4 and 5 of this article, to tax authorities by the authorized body for control over the land use and protection is determined by the authorized body.

7. For the land plots specified in paragraphs 4 and 5 of this article, information on which is provided by the authorized body for control over the use and protection of land and local executive bodies, the land tax shall be calculated by the tax authorities based on the established land tax rates and the land plot area with the direction of notification to the taxpayer of the accrued amount of the land tax.

Footnote. Article 509 as amended by Law of the Republic of Kazakhstan No. 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force).