Apartment taxes in Kazakhstan in 2026: buying, owning, selling and renting out

What taxes do you pay when buying an apartment in Kazakhstan?

There is no transfer tax. The buyer pays the notary and a fee for state registration of the title. These are small amounts compared with the price of the apartment.

Since 1 January 2026, notary fees for a property sale contract are: between unrelated parties, 12 MRP, about 51,900 ₸, if the property is worth more than 30 MRP; between close relatives, 7 MRP; if one party is a legal entity, 17 MRP, about 73,500 ₸; for a mortgage agreement, 4 MRP. MRP is the monthly calculation index, a fixed amount Kazakhstan uses to set fees, fines and tax thresholds; in 2026 it is 4,325 ₸.

Title registration fees are published on egov.kz under Order No. 212/NK of 09.04.2024, and the page was updated on 1 July 2026. The notary will tell you the exact amount for your deal in advance. Foreigners should add the cost of a passport translation, apostille and a power of attorney if one is needed.

How is property tax calculated in Kazakhstan in 2026?

The tax isn't based on what you paid for the apartment but on its assessed value: a base price per square metre multiplied by the floor area and by coefficients for wear, location zone and changes in the MRP. The tax office calculates the amount itself and sends a notice, and you pay by 1 October.

The scale is progressive. According to informburo.kz, the lower bands look like this.

• Up to 2 million ₸ assessed value: 0.05%
• 2–4 million ₸: 1,000 ₸ plus 0.08% of the amount over 2 million
• 4–6 million ₸: 2,600 ₸ plus 0.1% of the excess
• 6–8 million ₸: 4,600 ₸ plus 0.15% of the excess
• 8–10 million ₸: 7,600 ₸ plus 0.2% of the excess
• 10–12 million ₸: 11,600 ₸ plus 0.25% of the excess
• 12–14 million ₸: 16,600 ₸ plus 0.3% of the excess, and the rate keeps rising after that
• According to the same source, if one owner's total property is worth more than 450 million ₸, the rate is 2%

Do you pay tax when selling an apartment in Kazakhstan?

Personal income tax (IPN) is paid on the gain, meaning the difference between the sale price and the purchase price. If you sold for less or for the same price, there's no tax. The exemption depends on how long you've owned the property, and the rules changed in 2026.

• Bought before 01.01.2026: exempt if owned for more than 1 year
• Bought after 01.01.2026: exempt after 2 years from the date the title was registered
• DDU or assignment, contract signed before 01.01.2026: 2 years from the contract date
• DDU or assignment, contract signed after 01.01.2026: 3 years from the DDU date or 2 years from title registration
• From 2028 the 2-year rule will apply to everyone
• Commercial property is taxed however long you've owned it

What tax do you pay on rental income in Kazakhstan?

For a resident individual without a sole proprietorship, rental income counts as property income: 10% income tax, 15% on the amount above 8,500 MRP a year, filed on form 270.00.

Since 2026 there's a self-employed regime: income up to 300 MRP a month, 0% income tax, 4% social payments, only for renting to individuals and with no employees. It isn't available to foreigners.

Another option for residents is a sole proprietorship (IP) on the simplified declaration. In Almaty the rate for 2026 is 3%. A foreigner without a residence permit can't open a sole proprietorship; the exception is EAEU citizens who permanently reside in Kazakhstan.

What taxes does a non-resident foreigner pay?

There's less clarity here than I'd like. Other income of non-residents from Kazakh sources is taxed at 20% with no deductions. There is no official guidance on how this rule applies to rent when the tenant is an individual.

The same goes for selling: public sources don't say whether the 2-year rule applies to non-residents or how the tax is paid, withheld at source or by return. Always take into account the double taxation treaty between Kazakhstan and your country.

You become a tax resident if you've spent 183 days in Kazakhstan within any 12 months, or if you have a residence permit and your centre of vital interests is here. Everything in this section should be checked with a tax adviser for your case, and I always bring one in before the deal.

Is VAT included in new-build prices in 2026?

Since 2026 the VAT rate has risen to 16%. Many people assumed new builds would immediately go up by that amount. For most current residential complexes that isn't the case.

Sales of housing by a developer are VAT-exempt if construction started before 1 January 2026, even if the building is completed and sold in 2026. The start date is set by the notice of commencement of construction works. The non-residential part of a building, such as commercial units on the ground floors, is taxed.

For new projects that started later, VAT already affects construction costs, and prices may rise gradually. I check the construction start date with the developer when I compare complexes.

What tax benefits does the Altyn Visa promise?

Decree No. 1242 of 25.04.2026 promises Altyn Visa holders exemption from personal income tax, property tax and land tax. As of 26 October 2026 the rules haven't been approved, so it's too early to plan a purchase around these benefits.