Personal housing tax: a scale from 0.05% to 2% of value
Article 602 of the 2026 Tax Code sets 16 brackets: 0.05% up to KZT 2 million, and at the top bracket KZT 2,946,600 plus 2% of the value above KZT 450 million. The local council (maslikhat) may change the rate by 50% only for the land under housing.
What this changes in the calculation
For a typical apartment the property tax is roughly 0.05 to 0.1% of value per year.
- Source
- pavlodar.com
- Status
- verified
- Published