Objects of taxation on the property of individuals
The object of taxation with respect to the tax on property of individuals shall be the following objects, which are owned by them and not used for entrepreneurial activity:
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residential premises, summer cottages, garages, and other structures, structural installations, and premises located on the territory of the Republic of Kazakhstan;
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unfinished construction projects located on the territory of the Republic of Kazakhstan from the moment they are occupied (put into use).
In the event that one individual is a taxpayer with respect to several objects of taxation, the tax base shall be calculated separately for each object.