Guide to Property Taxes in Kazakhstan
| Tax Rate on Rental Income | |||
| Monthly Income | US$1,500 | US$6,000 | US$12,000 |
| Tax Rate | 10% | 10% | 10% |
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? | ||
| Property Transfer Tax | 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% |
