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

Article 530. Calculation and payment of tax in individual cases

For the objects of taxation used (to be used) in entrepreneurial activities (in activities related to private practice), an individual, including a person engaged in private practice shall calculate and pay property tax and submit tax returns for this type of tax in accordance with the procedure determined by chapters 62, 63 and 64 of this Code for individual entrepreneurs applying a special tax regime for the subjects of small business.

The tax base for the objects of taxation specified in subparagraph 1) of Article 528 of this Code shall be determined in accordance with paragraph 6 of Article 520 of this Code.

At the same time, for the purposes of this chapter, a land plot used (to be used) in entrepreneurial activity shall not be recognized as a land plot, provided that such a plot is:

occupied by housing and other objects, the tax base for which is determined in accordance with Article 529 of this Code, and the tax is calculated by the tax authorities;

provided for rent (use) solely for the purpose of living and is not withdrawn from the housing stock.

Footnote. Article 530 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).



Article 531. Tax rates

1. Tax on the property of individuals, the tax base for which is determined in accordance with Article 529 of this Code shall be calculated depending on the value of the taxation objects at the following rates:

1	2	3
1.	up to 2,000,000 tenge inclusive	0.05 percent of the value of taxation objects
2.	over 2,000,000 tenge up to 4,000,000 tenge inclusive	1,000 tenge + 0.08 percent of the amount exceeding 2,000,000 tenge
3.	over 4,000,000 tenge up to 6,000,000 tenge inclusive	2,600 tenge + 0.1 percent of the amount exceeding 6,000,000 tenge
4.	over 6,000,000 tenge up to 8,000,000 tenge inclusive	4,000,000 tenge 4,600 tenge + 0.15 percent of the amount exceeding
5.	over 8,000,000 tenge up to 10,000,000 tenge inclusive	7,600 tenge + 0.2 percent of the amount exceeding 8,000,000 tenge
6.	over 10,000,000 tenge up to 12,000,000 tenge inclusive	11,600 tenge + 0.25 percent of the amount exceeding 10,000,000 tenge
7.	over 12,000,000 tenge up to 14,000,000 tenge inclusive	16,600 tenge + 0.3 percent of the amount exceeding 12,000,000 tenge
8.	over 14,000,000 tenge up to 16,000,000 tenge inclusive	22,600 tenge + 0.35 percent of the amount exceeding 14,000,000 tenge
9.	over 16,000,000 tenge up to 18,000,000 tenge inclusive	29,600 tenge + 0.4 percent of the amount exceeding 16,000,000 tenge
10.	over 18,000,000 tenge up to 20,000,000 tenge inclusive	37,600 tenge + 0.45 percent of the amount exceeding 18,000,000 tenge
11.	over 20,000,000 tenge up to 75,000,000 tenge inclusive	46,600 tenge + 0.5 percent of the amount exceeding 20,000,000 tenge
12.	over 75,000,000 tenge up to 100,000,000 tenge inclusive	321,600 tenge + 0.6 percent of the amount exceeding 75,000,000 tenge
13.	over 100,000,000 tenge up to 150,000,000 tenge inclusive	471,600 tenge + 0.65 percent of the amount exceeding 100,000,000 tenge
14.	over 150,000,000 tenge up to 350,000,000 tenge inclusive	796,600 tenge + 0.7 percent of the amount exceeding 150,000,000 tenge
15.	over 350,000,000 tenge up to 450,000,000 tenge inclusive	2,196,600 tenge + 0.75 percent of the amount exceeding 350,000,000 tenge
16.	over 450,000,000 tenge	2,946,600 tenge + 2 percent of the amount exceeding 450,000,000 tenge

2. Basic tax rates for lands occupied by the housing stock, including buildings and structures attached to it (with the exception of adjacent plots) shall be established per one square meter of area in the following amounts:

№	Category of settlement	Basic tax rates for lands occupied by the housing stock, including buildings and structures attached to it (tenge)
1	2	4
	Cities:
1.	Almaty	0,96
2.	Shymkent	0,58
3.	Nur-Sultan	0,96
4.	Aktau	0,58
5.	Aktobe	0,58
6.	Atyrau	0,58
7.	Kokshetau	0,58
8.	Karaganda	0,58
9.	Kostanay	0,58
10.	Kyzylorda	0,58
11.	Uralsk	0,58
12.	Ust-Kamenogorsk	0,58
13.	Pavlodar	0,58
14.	Petropavlovsk	0,58
15.	Taldykorgan	0,58
16.	Taraz	0,58
17.	Turkestan	0,39
18.	Almaty region:
19.	cities of regional significance	0,39
20.	cities of district significance	0,39
21.	Akmola region:
22.	cities of regional significance	0,39
23.	cities of district significance	0,39
24.	other cities of regional significance	0,39
25.	other cities of district significance	0,19
26.	settlements	0,13
27.	villages	0,09

At the same time, the categories of settlements shall be established in accordance with the classifier of administrative-territorial objects, approved by the authorized state body exercising state regulation in the field of technical regulation.

3. Adjoining land plots shall be subject to taxation at the following basic tax rates:

1) for cities of republican significance, the capital city and cities of regional significance:

with an area up to 1000 square meters inclusive - 0.20 tenge per 1 square meter;

for an area exceeding 1000 square meters - 6.00 tenge per 1 square meter.

By decision of local representative bodies, the tax rates for land plots exceeding 1000 square meters can be reduced from 6.00 to 0.20 tenge per 1 square meter;

2) for other settlements:

with an area up to 5000 square meters inclusive - 0.20 tenge per 1 square meter;

for an area exceeding 5000 square meters - 1.00 tenge per 1 square meter.

By decision of local representative bodies, tax rates for land plots exceeding 5,000 square meters can be reduced from 1.00 tenge to 0.20 tenge per 1 square meter.

A house adjacent land plot is considered to be a part of a land plot belonging to the lands of settlements, intended for servicing a residential building and not occupied by a residential building, including buildings and structures attached to it.

4. Basic tax rates for agricultural lands, as well as lands of settlements provided to individuals for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied by the relevant buildings shall be established in the following amounts:

1) with an area up to 0.50 hectares inclusive - 20 tenge per 0.01 hectare;

2) for an area exceeding 0.50 hectares - 100 tenge per 0.01 hectare.

5. Local representative bodies, on the basis of projects (schemes) of land zoning carried out in accordance with the land legislation of the Republic of Kazakhstan shall have the right to decrease or increase the basic tax rates for lands occupied by the housing stock, including buildings and structures attached to it, not more than 50 percent of the base land tax rates.

At the same time, decreasing or increasing of the rates individually for individual taxpayers shall be prohibited.

Such a decision to decrease or increase the rates shall be made by the local representative body no later than December 1 of the year preceding the year of its introduction, and comes into effect on January 1 of the year following the year of its adoption.

The decision of the local representative body to decrease or increase the rates shall be subject to official publication.

Footnote. Article 531 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).