Tax rates for agricultural land
Basic tax for determining land tax is the area of parcel of land
Basic tax rates for agriculturel land
Basic tax rates for agricultural land allocated to individuals.
Basic tax rates for agricultural land allocated to individuals for use as a personal household (auxiliary) farming plot, gardening, and summer house construction, including land occupied by structures, shall be established as follows:
Tax rates for land in population centers
Basic tax rates for parcels of land adjacent to dwellings
A parcel of land adjacent to a dwelling shall be understood to mean that part of a parcel of land classified as land in population centers, which is intended for the servicing of a residential building and is not occupied by a residential building, including structures and structural installations associated with a residential:
Parcels of land adjacent to dwellings shall be subject to taxation at the following basic tax rates.
For the cities of Astana and Almaty and cities with an oblast designation:
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T 0.20 per square meter for parcels of land with an area up to and including 1,000 square meters;
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T 6.00 per square meter for parcels of land with an area of more than 1,000 square meters.
By a decision of local representative bodies, the tax rates for parcels of land in excess of 1,000 square meters may be reduced from T 6.00 to T 0.20 per square meter.
For other population centers:
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T 0.20 per square meter for parcels of land with an area up to and including 5,000 square meters;
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T 1.00 per square meter for parcels of land with an area of more than 5,000 square meters.
By a decision of local representative bodies, the tax rates for parcels of land in excess of 5,000 square meters may be reduced from T 1.00 to T 0.20 per square meter.