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

Article 510. Adjustment of base tax rates

1. Based on land zoning projects (schemes) conducted in accordance with the land legislation of the Republic of Kazakhstan, local representative bodies have the right to reduce or increase land tax rates by up to 50 percent of the land tax base rates set by Articles 505 and 506 of this Code.

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

A local representative body shall make such a decision on the reduction or increase of land tax rates on or before December 1 of the year preceding the year of its introduction and enact it from January 1 of the year following the year of its adoption.

The decision of the local representative body on the reduction or increase of land tax rates is subject to official publication.

The provisions of part one of this paragraph shall not apply to land plots, specified in Article 509 of this Code.

2. When calculating the land tax, the following payers apply the zero-value coefficient to appropriate rates:

1) legal entities defined by paragraph 3 of Article 290 of this Code and paragraph 1 of Article 291 of this Code;

2) organizations operating in the territories of special economic zones –with regard to land plots located in the territory of a special economic zone and used priority activities specified in Article 708 of this Code, with account of the provisions established by Chapter 79 of this Code;

3) organizations implementing an investment priority project –with regard to land plots used to implement an investment priority project, with account of the provisions established by Article 712 of this Code;

4) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.




5) persons who have concluded an investment agreement and apply the provisions of Chapter 80-1 of this Code - for land plots used for the implementation of an investment project.

3. When calculating the tax, the 0.1 coefficient shall be applied to appropriate rates by the following payers:

1) children’s recreation facilities –with regard to land plots used by such children’s recreation facilities in the activityon improving children’s health;

2) state enterprises, whose main activity is works on fire protection of forests, combating fires, pests and diseases of forests, reproduction of natural biological resources and increasing the ecological potential of forests – with regard to the land used by them in this activity;

3) state-owned fish-breeding enterprises –with regard to the land used by them in the fish reproduction activity;

4) work-therapy facilities at psychoneurological and tuberculosis establishments;

5) technology parks –with regard to the land used to carry out the main type of activity provided for by the Entrepreneurial Code of the Republic of Kazakhstan.

The provisions of this subparagraph may be applied by technology parks meeting all of the following requirements:

such technological parks have been created in accordance with the Entrepreneurial Code of the Republic of Kazakhstan;

50 and more percent of the voting shares (participatory interests) of such technology parks belong to the National Institute for Technological Development;

6) non-commercial organizations identified in accordance with paragraph 1 of Article 289 of this Code, except for religious associations and non-commercial organizations, specified in paragraph 4 of Article 289 of this Code;

7) legal entities identified in paragraph 2 of Article 290 of this Code –with regard to the land plots used in the performance of the types of activities, specified in paragraph 2 of Article 290 of this Code.

4. The provisions of subparagraph 1) of paragraph 2 and subparagraphs 4), 6) and7) of paragraph 3 of this article shall not apply in cases of provision of a land plot and (or) part thereof (together with buildings, structures, works or without them) under a property rent (lease) agreement, provision for use on other grounds or using them for commercial purposes, except for the case when income from such provision of a land plot and (or) part thereof under a property rent (lease) agreement, provision for use on other grounds is credited to the state budget.

When applying the provisions of part one of this paragraph:

taxpayers are required to maintain separate accounting for taxable items;

the amount of the land tax on a part of a land plot is determined by the relative share of the area of such a part of the plot to the total area of the entire land plot.

Footnote. Article 510 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force).

Chapter 62. THE ORDER FOR CALCULATION AND TIME LIMITS FOR PAYMENT OF THE TAX