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

Article 529. Tax base

1. The tax base for dwellings, dachas for individuals is the value of taxable items, determined by the “Government for Citizens” State Corporation,as of January 1 of each year following a reporting year, as follows:

C = C b x S x K physхКfuncхКzonхК mci ch., where:

C - property value for tax purposes;

Сb - base value of one square meter of a dwelling, dacha;

S - usable area of a dwelling, dacha, in square meters;

Кphys – physical depreciation coefficient

Кfunc– functional depreciation coefficient;

Кzon – zoning coefficient;

Кmcich. – coefficient of MCI change.

2. The basic cost of one square meter of a dwelling, a country house in national currency (C b) shall be determined depending on the type of settlement in the following sizes:

S/o No.	Settlement category	Base cost in tenge
1	2	3
	Cities:
1.	Almaty	60,000
2.	Shymkent	60,000
3.	Nur- Sultan	60,000
4.	Aktau	36,000
5.	Aktobe	36,000
6.	Atyrau	36,000
7.	Kokshetau	36,000
8.	Karaganda	36,000
9.	Kostanay	36,000
10.	Kyzylorda	36,000
11.	Uralsk	36,000
12.	Ust-Kamenogorsk	36,000
13.	Pavlodar	36,000
14.	Petropavlovsk	36,000
15.	Taldykorgan	36,000
16.	Taraz	36,000
17.	Turkestan	36,000
18.	Cities of regional status	12,000
19.	Cities of district status	6,000
20.	Rural settlements	4,200
21.	Villages	2,700

In this case, the categories of settlements shall be determined in accordance with the classifier of administrative-territorial facilities approved by the authorized state body that carries out state regulation in the field of technical regulation.

3. The tax base for a storage room located in an apartment building and used for personal purposes, a cold annex, an outbuilding (office) building, a basement floor, a basement of a dwelling, a garage, a parking space is the value of such an object as of January 1 of each year following for the reporting one, determined by the State Corporation "Government for Citizens", calculated by the formula:

C = C b x S x K physхК mci ch.хКzon, where:

C - value for tax purposes;

Сb - base value of one square meter determined from the base value, established by paragraph 2 of this article, in the amount of:

for a storage room located in an apartment building and used for personal purposes, a cold annex, an outbuilding (office) building, a basement floor, a basement of a dwelling - 25 percent,

for a garage, a parking space - 15 percent;

S - usable area of​​ an unheated extension, household building (outbuilding), semi-basement floor, basement of a dwelling, garage, in square meters;

Кphys – physical depreciation coefficient established in the manner specified in paragraph 4 of this article;

К mcich. – coefficient of MCI change determined in accordance with the procedure established by paragraph 7 of this article;

Кzon – zoning coefficient established in the manner specified in paragraph 6 of this article.

4. The coefficient of physical deterioration of a dwelling, dacha is determined with account of depreciation rates and effective age using the formula below:

Кphys = 1 - Dphys, where:

Dphys - physical depreciation of a dwelling, dacha.

Physical depreciation is determined using the formula below:

Dphys = (Т ass - Тcomm) хНdep/100, where:

Т ass – year of tax assessment;

Тcomm – year of commissioning of a taxable item;

Нdep – depreciation rate.

Depending on characteristics of a building in determining physical depreciation, the following depreciation rates apply:

Item №	Category of importance	Characteristics of a building	Н dep, %	Service life
1	2	3	4	5
1.	1.	Stone buildings, permanent buildings of I category of importance, brick walls more than 2.5 bricks thick or brick walls with reinforced concrete or metal framework, reinforced concrete and concrete floors; buildings with large-panel walls, reinforced concrete floors	0,7	143
2.	2.	Buildings with brick walls 1.5-2.5 bricks thick, reinforced concrete, concrete or wooden floors; buildings with large-block walls, reinforced concrete floors	0,8	125
3.	3.	Buildings with cavity wall masonry of bricks, monolithic slag-concrete, light slag blocks, shell stones, reinforced concrete or concrete floors; buildings with walls of large-block or cavity wall masonry of bricks, monolithic slag-concrete, small slag blocks	1,0	100
4.	4.	Buildings with mixed, wooden chopped or log walls	2,0	50
5.	5.	Buildings of adobe blocks, prefabricated panels, loose-fill framings, mud bricks, sun-dried bricks	3,3	30
6.	6.	Buildings of cane-fiber boards and other cavity wall ones	6,6	15

If physical depreciation of a stone dwelling or that of load-bearing panels, of a dacha exceeds 70 percent, of other materials - 65 percent, then the physical depreciation coefficient is considered to be equal to 0.2.

5. The functional depreciation coefficient (K func) with an allowance for changes in the requirements to the quality of a dwelling, dacha, is calculated using the formula below:

Кfunc = КflхК corn хКw.matхК con хК heat, where:

Кfl - a coefficient with an allowance for changes in the base value, depending on the floor of a dwelling;

K corn - a coefficient with an allowance for the location of a dwelling at corner parts of a building;

Кw.mat – a coefficient with an allowance for the material of walls;

К con - a coefficient with an allowance for the level of conveniences of a dwelling, dacha and availability of engineering and technical devices in it;

К heat – a coefficient with an allowance for the type of heating.

The following adjustment coefficients shall apply depending on the number of floors (K fl):

Item №	Floor	К fl
1	2	3
1.	First	0,95
2.	Intermediary floor or a detached house	1,00
3.	Uppermost	0,9

For multi-apartment residential buildings with no more than three floors, the floor coefficient for any floor is assumed to be equal to 1.

The following adjustment coefficients (K corn) shall apply depending on the location of a dwelling at corner parts of a building:

Item №	Location of a dwelling at corner parts of a building	К corn
1	2	3
1.	At corner	0,95
2.	Not at corner or a detached house	1,0

The following adjustment coefficients of wall materials (K w.mat) shall apply depending on the material of walls:

Item №	Material of walls	Coefficient
1	2	3
1.	Brick	1,1
2.	Prefabricated one from expanded clay blocks	1,0
3.	Prefabricated one from expanded clay blocks, lined with bricks	1,05
4.	Reinforced concrete panels	1,0
5.	Reinforced concrete panels, lined with bricks	1,05
6.	Sun-dried and mud bricks	0,5
7.	Sun-dried bricks, lined with 0.5 bricks	0,6
8.	Monolithic slag-concrete	0,7
9.	Reinforced concrete blocks	1,0
10.	Prefabricated one from panels	0,6
11.	Prefabricated one from panels, lined with 0.5 bricks	0,75
12.	Wooden chopped	0,85
13.	Sleeper timber	0,75
14.	Sleeper timber, lined with bricks	0,95
15.	Cane-fiber boards	0,6
16.	Other	1,0

If a dwelling, a dacha are equipped with all the necessary engineering systems and technical devices, the adjustment coefficient of conveniences (K con) is assumed to be equal to 1.

In case of no engineering systems and technical devices that create standard or comfortable conditions for living (household life), people’s stay (water supply, sewerage, other types of conveniences), К con is assumed to be equal to 0.8.

The following adjustment heating coefficients (K heat) shall apply depending on the type of heating:

Item №	Type of heating	К heat
1	2	3
1.	Central heating	1,0
2.	Local gas or fuel oil heating	0,98
3.	Local water heating with solid fuel	0,95
4.	Furnace heating	0,9

6. The zoning coefficient (K zones), taking into account the location of the taxation object in the settlement, shall be approved in accordance with the methodology for calculating the zoning coefficient by local executive bodies no later than December 1 of the year preceding the year of introduction of such a coefficient, and comes into effect from January 1 of the year following the year of its approval.

Approved zoning coefficients are subject to official publication.

The methodology for calculating the zoning coefficient is approved by the authorized state body selected from among central state bodies by the decision of the Government of the Republic of Kazakhstan.

7. The coefficient of MCI change (hereinafter referred to as К mcich.) is determined using the formula below:

К mcich. = curr mci / prev mci,

where:

curr mci - the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year;

prev mci - a monthly calculation index established by the law on the national budget and effective as of January 1 of a previous financial year.

8. If an unheated extension, household building (outbuilding), semi-basement floor, basement of an apartment building, a garage are a part of a dwelling, the “Government for Citizens” State Corporation determines the tax base as the sum total of the values of such taxable items calculated in accordance with this article.

9. If one individual is a taxpayer for several taxable items, the tax base is calculated separately for each item.

10. For land plots specified in subparagraph 2) of Article 528 of this Code, the tax base shall be the area of a land plot and (or) land share.

Footnote. Article 529 as amended by Laws of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced since 01.01.2019); No. 291-VІ dated December 27, 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 (shall be enforced from 01.01.2020); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).