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

Article 521. Tax rates

1. Unless otherwise provided for by this article, legal entities calculate the property tax at the rate of 1.5 percent to the tax base.

2. The payers calculating the property tax at the rate of 0.5 percent to the tax base are as follows:

1) individual entrepreneurs;

2) legal entities applying a special tax regime on the basis of a simplified declaration;

3) subjects of social entrepreneurship.

3. The below indicated legal entities calculate the property tax at the rate of 0.1 percent to the tax base:

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

2) legal entities identified in Article 290 of this Code;

3) organizations, whose main activity is the performance of works (rendering of services) in the field of library services;

4) legal entities with respect to state-owned water reservoirs, waterworks financed from the state budget;

5) legal entities with respect to irrigation and drainage facilities used for irrigation of the land of legal entities that are agricultural producers and peasant or farm enterprises;

6) legal entities with respect to drinking water supply facilities;

7) Is excluded – by the Law of the Republic of Kazakhstan dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication);

8) Is excluded – by the Law of the Republic of Kazakhstan dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication);




9) legal entities on runways at airfields and airport terminals, with the exception of runways at airfields and terminals of airports in the cities of Astana and Almaty;

10) technology parks with respect to facilities used by them for carrying out their basic 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:

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 development institute for technological development.

The provisions of this subparagraph are not applied if taxable items are provided for use, transferred into trust management or leased out;

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

Subparagraph 12) is valid from 01.01.2020 to 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI.




12) an organization carrying out activities for the organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan.

For the purposes of part one of this subparagraph, an organization engaged in organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan means a legal entity with a wholly owned state participation in the authorized capital, the main subject of which is organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan, as well as post-exhibition use of the territory of the international specialized exhibition.

4. The legal entities, specified in paragraph 3 of this article, shall calculate and pay the property tax at the tax rate set in paragraph 1 of this article for taxable items provided for use, transferred into trust management or leased out, except for legal entities identified in:

1) paragraph 2 of Article 290 of this Code – if a fee for such use, trust management or lease goes to the state budget;

2) paragraph 3 of Article 290 of this Code;

Subparagraph 3) is valid from 01.01.2020 to 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI.




3) by subparagraph 12) of paragraph 3 of this Article.

5. The property tax at the zero percent rate to the tax base is calculated by:

1) legal entities identified in paragraph 1 of Article 291 of this Code;

2) organizations operating in the territories of special economic zones, with account of the provisions established by Chapter 79 of this Code;

3) a person who has concluded an investment agreement taking into account the provisions of Chapter 80-1 of this Code.

6. Legal entities entered in the list approved by the authorized state body for the management and intersectoral coordination in the sphere of housing relations, in coordination with the authorized body for tax policy, calculate the tax at the rates set in Article 531 of this Code with respect to taxable items supplied for the implementation of state and (or) governmental programs for housing construction under long-term residential lease agreements to an individual participating in such a program.

7. If the subject of social entrepreneurship complies with several provisions of paragraphs 2, 3, 4 and 5 of this Article, then one of the lowest rates established by this Article shall be applied.

Footnote. Article 521 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); 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 (see Article 2 for the procedure of entry into force); dated 24.06. 2021 No. 53-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).