Tax Committee
Ministry of Finance of the Republic of Kazakhstan

Tax rates

The tax shall be calculated on the basis of the following rates established as multiples of the monthly index factor:

        Objects of taxation            Tax rate (monthly index factor)
                   1                                          2

• Passenger cars with an engine size (cubic centimeters):
  Up to including  1100                                      4,0
  More than 1100 and up to and including 1500   6,0
  More than 1500 and up to and including 2000   7,0
  More than  2000 and up to and including 2500 12,0
  More than   2500 and up to and including 3000 17,0
  More than   3000 and up to and including 4000 22,0

               More than    4000                                            117,0

• Trucks, special motor transports with a carrying capacity of   
  (not including trailers):
  Up to and including  1 metric ton                               6,0
  More than  1 metric ton and up to and including  
  1,5 metric tons                                                        9,0
  More than  1,5 metric tons and up to and including  
  5 metric tons                                                         12,0

              More than   5 metric tons                                    15,0

• Self-propelled machinery and mechanism with pneumatic drive, with the exception of machinery and mechanisms mounted on caterpillar tracks         3,0
• Buses:
  up to and including 12 seats                                    9,0
  more than 12 seats and up to and
  including 25 seats                                                 14,0

              more than 25 seats                                           20,0

• Motorcycles, motor scooters, snowmobiles,
  small craft (with an engine capacity less
   than 55 kW)                                                         1,0         
  Motorcycles with the engine capacity of more
   than55 kW                                                          10,0
  6. Cutters, ships, tugboats, barges, yachts(engine capacity in horsepower):
  Up to including 160                                                6,0
  more than 160 and up to and including 500            18,0
  more than 500 and up to and including 1000          32,0

• Aircraft 4,0 percent of the monthly index factor for each kilowatt of capacity
  

Given a passenger car engine size of more than 1500 and up to and including 2000 cubic centimeters, taxed at the rate of 7 times the monthly index factor; more than 2000 and up to and including 2500 cubic centimeters, taxed at the rate of  12 times the monthly index factor; more than 2500 and up to and including 3000 cubic centimeters, taxed at the rate of 17 times the monthly index factor; and more than 3000 and up to and including 4000 cubic centimeters, taxed at the rate of 22 times the monthly index factor, the amount of tax shall be increased by T 7 for each unit in excess of the engine size indicated.
For passenger cars that are more than six years old before the end of the established deadline for payment of the tax, the following correction coefficients shall be applied except as otherwise provided under this item:

• For motor transports manufactured in CIS countries:
•  from 6 and up to and including 15 years old – 0.3;
• over 15 and up to and including 25 years old – 0.2;
• over 25 years old – 0.1;
• for other motor transports with an engine size of:
• up to and including 3000 cubic centimeters – 0.5;
• more than 3000 and up to and including 4000 cubic centimeters – 0.7;
• more than 4000 cubic centimeters – 1.0.

For passenger cars and motorcycles manufactured in CIS countries that are more than 20 years old before, the correction coefficient for individuals shall be 0.
For trucks and special motor transports manufactured in CIS countries that are more than seven years old before the end of the established deadline for payment of the tax, the following correction coefficients shall be applied:

• from 7 and up to and including 14 years old – 0.5;
• over 14 and up to and including 20 years old – 0.3;
• over 20 years old – 0.12.

Depending on the age of aircraft, the following correction coefficients shall be applied to the tax rates:
for aircraft acquired after April 1, 1999 outside the Republic of Kazakhstan:

• up to and including 5 years old – 1.0;
• over 5 and up to and including 15 years old – 2.0;
• over 15 years old – 3.0;

for aircraft acquired before April 1, 1999, and also acquired after April 1, 1999 and in use in the Republic of Kazakhstan prior to April 1, 1999:

• up to and including 5 years old – 1.0;
• over 5 and up to and including 15 years old – 0.5;
• over 15 years old – 0.3.

The age of means of transport shall be calculated based on the year of production indicated in the manufacturer’s certificate for the means of transport (the flight manual for aircraft).
Depending on the age of means of transport referred to in item 6 of the table appearing in item 1 of this article, , the following correction coefficients shall be applied to the tax rates:

• up to and including 5 years old – 1.0;
• over 5 up and up to and including 10 years old – 0.5;
• over 10 and up to and including 20 years old – 0.3;
• over 20 and up to and including 30 years old – 0.2;
• over 30 years old – 0.1.