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

Article 491. Taxable items

1. Taxable items are vehicles, except for trailers registered and (or) recorded in the Republic of Kazakhstan.

2. Not subject to taxation are:

1) open-pit 40-plus-ton class dump trucks;

2) specialized medical vehicles;

3) sea vessels entered in the international ship register of the Republic of Kazakhstan;

4) special-purpose vehicles that are subject to the property tax.
Chapter 58. TAX RATES, THE ORDER FOR CALCULATION AND TIME LIMITS FOR PAYMENT OF THE TAX
Article 492. Tax rates

1. Unless otherwise established by this article, the tax is calculated at the following rates set in monthly calculation indices:

Item №	Taxable item	Tax rate (monthly calculation index)
1	2	3
1.	Cars ranging as follows, in terms of engine capacity (cc):
	up to 1 100 incl.	1
	greater than 1 100 up to 1 500 incl.	2
	greater than 1 500 up to 2 000 incl.	3
	greater than 2 000 up to 2 500 incl.	6
	greater than 2 500 up to 3 000 incl.	9
	greater than 3 000 up to 4 000 incl.	15
	greater than 4 000	117
2.	Trucks, special-purpose vehicles ranging as follows, in terms of load capacity (without trailers):
	upto 1 tonincl.	3
	greater than 1 ton up to 1,5 tons incl.	5
	greater than 1,5 up to 5 tons incl.	7
	greater than 5 tons	9
3	Tractors, self-propelled agricultural, meliorative and road-building machinery and mechanisms, special off-road vehicles and other motor vehicles not for passage on public roads	3
4.	Buses ranging as follows,in terms of the number of seats:
	up to 12 passenger seats incl.	9
	more than 12 up to 25 passenger seats incl.	14
	more than 25 passenger seats	20
5.	Motorcycles, motor scooters, snowmobiles, small vessels ranging as follows, in terms of engine power:
	up to 55 kW (75 hp) incl.	1
	over 55 kW (75 hp)	10
6.	Motor boats, vessels, tugboats, barges, yachts ranging as follows, in terms of engine power (horsepower):
	up to 160 incl.	6
	over 160 up to 500 incl.	18
	over 500 up to 1 000 incl.	32
	over 1 000	55
7.	Aircraft	4 percent of the monthly calculation index per each kW of power
8.	Railway traction rolling stock used: for riding trains of any category along main lines; for shunting on main, station and access lines of narrow and (or) wide gauge; on the tracks of industrial railway transport and not entering main and station lines	1 percent of the monthly calculation index per each kW of total vehicle capacity
	Motor-car rolling stock used for the carriage of passengers along main and station lines of narrow and wide gauge, as well as vehicles of urban rail transport	1 percent of the monthly calculation index per each kW of total vehicle power

2. As for cars with an engine capacity greater than 3000 cc produced (manufactured or assembled) in the Republic of Kazakhstan after December 31, 2013 or imported into the territory of the Republic of Kazakhstan after December 31, 2013, the tax is calculated at the following rates set in monthly calculation indices:

Item №	Taxable item	Tax rate (monthly calculation index)
1	2	3
1.	Cars ranging as follows, in terms of engine capacity (cc):
	greater than 3 000 up to 3 200 incl.	35
	greater than 3 200 up to 3 500 incl.	46
	greater than 3 500 up to 4 000 incl.	66
	greater than 4 000 up to 5 000 incl.	130
	greater than 5 000	200

3. To calculate the tax, it is necessary to apply the monthly calculation index set by the law on the national budget and effective as of January 1 of a relevant financial year.

4. For the purposes of this Code:

1) passenger cars are:

cars of category B (including BE, B1), unless otherwise provided by subparagraph 2) of this paragraph;

motor vehicles on passenger car chassis with a cargo bed and a driver’s cabin separated from a cargo compartment by a rigid stationary partition (pickup trucks);

cars with increased passenger capacity and off-road cars beyond the requirements of category B (including BE) for the maximum permissible mass and (or) number of passenger seats (off-roadsters, including jeeps, as well as crossovers and limousines);

2) trucks include:

cars of category C (including CE, C1E, C1), unless otherwise provided by subparagraph 1) of this paragraph;

specialized trucks of category B with a rigid closed body mounted on an automobile chassis, or a wagon-type body with a partition separating the cargo compartment, intended for transportation of industrial, food and agricultural goods, equipped with devices for laying and securing cargo inside the body (vans) ;

trucks of category B of general purpose with an onboard platform (with the exception of pickup trucks);

3) special-purpose vehicles are cars with special equipment intended to perform certain technological processes or operations, unless otherwise specified in subparagraphs 1) and 2) of this paragraph;

4) buses are cars of category D (including DE, D1E, D1), unless otherwise specified in subparagraph 1) of this paragraph.

5. As for cars with an engine capacity greater than 1500 cc, the tax amount shall be increased by 7 tenge per each unit of excess of the lower limit of the engine capacity specified in paragraph 1 or 2 of this article.

6. For the purposes of this article, the date of entry of passenger cars, imported into the territory of the Republic of Kazakhstan, is that of their initial state registration.

7. Depending on their service life, the following adjustment factors apply to the rates of the tax on aircraft:

in respect of aircraft purchased after April 1, 1999 outside the Republic of Kazakhstan:

over 5 to 15 years of operation incl. - 2.0;

over 15 years of operation - 3.0.

8. The service life of a vehicle is calculated on the basis of the year of manufacture indicated in the vehicle’s passport (aircraft flight manual).

9. For the calculation of the tax on trucks and special-purpose vehicles, the vehicle’s load capacity index indicated in the vehicle instruction and (or) operating manual is used. If the vehicle instruction and (or) operating manual does not indicate the load capacity index, it is calculated as the difference between the permissible maximum mass of the vehicle and the mass of the vehicle without load (the mass of the equipped vehicle).

Footnote. Article 492 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2021)