Guide to Property Taxes in Kazakhstan

Tax residents of Kazakhstan are subject to taxation on their worldwide income, while non-residents are taxed solely on income sourced from Kazakhstan.

Rental Income Tax


Non-residents are taxed at 10% on income sourced from Kazakhstan. When calculating taxable income from renting or leasing a property, taxpayers can deduct maintenance and repair costs or any reimbursements received for such expenses related to the property.

Tax Type Rate
Rental Income Tax 10%

Capital Gains


Capital gains are subject to income tax at the rate of 15%. 

Tax Type Rate
Capital Gains 15%

Corporate Taxation in Kazakhstan


Income Tax

In Kazakhstan, corporations are taxed at a 20% corporate income tax (CIT) rate, assessed on a calendar-year basis. All Kazakhstan legal entities and branches of foreign legal entities are subject to CIT. Taxable income is calculated as the taxpayer's total annual income minus allowable deductions.

Tax Type Rate
Corporate Tax 20%

Property Buying Costs and Taxes in Kazakhstan


Transaction Costs
    Who Pays?
Registration Fee 0.00% buyer
Notary Fee 0.10% - 1.00% buyer
Legal Fees 0.10% - 1.00% buyer
Real Estate Agent's Fee 2.00% - 5.00% seller
Costs paid by buyer 0.20% - 2.00%
Costs paid by seller 2.00% - 5.00%
ROUNDTRIP TRANSACTION COSTS 2.20% - 7.00%
Source: Global Property Guide, PWC

Property Holding Tax


Property tax is assessed annually at a general rate of 1.5% of the average net book value of immovable property.

Tax Type Rate
Property Holding Tax 1.50%

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