Property & Land Laws in Kazakhstan

Lee M Cashell
Lee M Cashell
2 min read

The legal system of Kazakhstan is descended from the Roman-Germanic legal tradition. As part of this historic transition to rule of law, Kazakhstan formally ratified its Constitution in 1993, which was followed by other laws that regulate the political, business and social spheres of the country.

Kazakhstan currency


Ownership titles to property is guaranteed by law in Kazakhstan. According to the Land Code of the Republic of Kazakhstan, foreigners, stateless persons and foreign legal entities have the right to own and use private plots of land for the purpose of commercial agriculture, forest planting, for building construction (for industrial and/or non-industrial uses), including residential buildings with their additional complexes. Ownership of land can be acquired through the granting and transferring of ownership, as well as through universal legal succession (e.g.inheritance, reorganization of a legal entity).



Foreigners, stateless persons and foreign legal entities are allowed to utilize their land use rights for up to 15 years. At all levels of administration, throughout the republic of Kazakhstan, regional (and/or local) authorities have the power to grant land use rights. The right to use land may be permanent or temporary, alienable or inalienable, subject to payment or free of charge. However, foreigners, stateless persons or foreign legal entities are not entitled to hold permanent land use rights and may not use land plots designated for, among others, specially protected territories.



Property tax is payable by legal entities and individuals who fulfill two of the following criteria:

  • Those who own real estate regarded as fixed assets or property investments under the international standards of financing reporting and Kazakhstan Law on accounting and financial reporting.
  • Those who own real estate that are the property of the state, but has temporarily been transferred into private ownership for the purpose of improvement temporarily. Overall, the standard rate of property tax for legal entities is 1.5%. This rate is 0.5% for individual entrepreneurs and legal entities applying the simplified regime. Individual persons are subject to a tax (based on a progressive scale) of 0.05% to 1%.



The tax is payable by individuals and entities on land over which they have the right of:

  • Ownership
  • Permanent land use
  • Primary grant of temporary land use.

Overall, base rates are determined by the Tax Code, and it is up to the discretion of local agencies to reduce or increase these rates within their prescribed limits. The tax reporting period is the calendar year. Legal persons (including sole landowners) are required make quarterly advance payments and provide declaration no later than 31 st March following the tax reporting period.








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