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

Article 617. Exemption from payment of the state duty on notarial actions

The state duty on notarial actions is not paid by:

1) individuals - for notarization of their wills, deeds of gift of their property to the state;

2) state institutions - for issuing certificates (duplicate certificates) of the right of the state to an inheritance, as well as for all documents required to obtain these certificates (duplicate certificates);

3) individuals - for issuing to them certificates of the right to inherit:

property of persons who died defending the Republic of Kazakhstan, performing other public service and duties in connection with the performance of the duty of a citizen of the Republic of Kazakhstan to save a human life, protecting state property and law and order;

dwelling or a housing cooperative share, if an heir has lived with a testator for at least three years as of the day of the death of the testator and continues to reside in this dwelling after his/her death;

insurance payments under insurance contracts, government bonds, amounts of labor remuneration, copyrights, royalties and remuneration for discoveries, inventions and industrial designs;

property of rehabilitated citizens;

4) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, the disabled, as well as one from the parents of a disabled child, a disabled child - for all notarial acts;

5) compatriots - for all notarial acts related to the acquisition of citizenship of the Republic of Kazakhstan;

6) mothers with many children with the title of “Mother-Heroine” awarded the “Altyn alka”, “Kimis alka” pendants - on all notarial actions;

7) individuals suffering from chronic mental illness, who are under guardianship in accordance with the procedure established by the legislation of the Republic of Kazakhstan - for obtaining certificates of inheritance;

8) the Union of “Voluntary Society of Disabled People in Kazakhstan” (VSDPK), the Kazakh Society of the Deaf (KSD), the Kazakh Society of the Blind (KSB) and also their production facilities - on all notarial actions;

9) orphaned children and children deprived of parental care, until they reach the age of eighteen - for issuing certificates of the right to inheritance to them.

Footnote. Article 617 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020 No. 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication).