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Plots of Land

Payments for land:

1. Payment for use of land lots
Fee for use of land (hereinafter the fee) will be charged for provision by the state of land lots for temporary paid use (rent).

Procedureforcalculationandpayment

Fee amount is calculated on the basis of contracts of temporary paid land use concluded with the authorized state body on land relations, and in the special economic zone - with the local executive body or the administration of such special economic zone.

Annual amount of the fee shall be established in calculations compiled by the authorized state bodies on land relations, and special economic zones - local executive bodies or administrations of special economic zones.

Calculations of payment amount are revised by authorized state bodies on land relations, and special economic zones - local executive bodies or administrations of special economic zones in cases of change of the contracts the terms and conditions, as well as in the procedure for calculating land tax established by the Tax Code of the Republic of Kazakhstan.

Amount of fee payable for the tax period is determined on the basis of rates for rate of payment specified in the calculations and the period of use of land in the tax period.

Amount of payment shall not be less than amounts of land tax calculated on the land in accordance with the Tax Code of the RK.

Fee payers shall pay to the budget the current fee amount in equal installments not later than February 25, May 25, August 25 and November 25 of this year.

Fee amount shall be paid to the budget upon the land lots location.

2. Land tax
Land tax payers are individuals and legal entities owing taxable objects under:

1) the right of ownership;

2) the right of permanent land use;

3) the right of primary grant temporary land use.

Taxation object is a land lot (with common shared land ownership - the land share).

Procedure for calculation and payment

Tax base defining the land tax is the area of ​​land lot. Tax calculation is performed by applying the appropriate tax rate to the tax base separately for each land lot.

In the case of termination of the right of ownership or rights to use land lots, the tax shall be calculated for the actual period of land use.

When it is impossible to determine the bonitet score for occupied land by the taxpayer, the amount of land tax shall be based on bonitet score for adjacent lands.

For taxation objects in a common shared ownership, the tax shall be calculated in proportion to their share in the lot.

Amount of current payments are subject for payment in equal parts not later than February 25, May 25, August 25, November 25 of the current year.

Payment of land tax shall be executed to the budget upon the land lot’s location.

Local representative bodies based on the projects (schemes) of land planning, implemented in compliance with the land legislation of the Republic of Kazakhstan, have the right to decrease or increase land tax rates for more than 50 percent from base land tax rates.

Base tax rates for industrial land located outside the settlements (as of 29.09.2014)

Bonitet score

Base tax rate (KZT)

Bonitet score

Base tax rate (KZT)

1.

0

48,25

52.

51

2 634,45

2.

1

91,67

53.

52

2 690,23

3.

2

135,10

54.

53

2 745,95

4.

3

178,52

55.

54

2 801,72

5.

4

221,95

56.

55

2 857,46

6.

5

265,37

57.

56

2 913,24

7.

6

308,80

58.

57

2 968,96

8.

7

352,22

59.

58

3 024,73

9.

8

395,65

60.

59

3 080,47

10.

9

439,07

61.

60

3 136,25

11.

10

482,50

62.

61

3 188,36

12.

11

530,75

63.

62

3 247,75

13.

12

592,41

64.

63

3 325,49

14.

13

654,08

65.

64

3 364,61

15.

14

715,68

66.

65

3 423,05

16.

15

777,35

67.

66

3 489,25

17.

16

839,01

68.

67

3 539,95

18.

17

900,67

69.

68

3 598,39

19.

18

962,29

70.

69

3 656,81

20.

19

1 023,96

71.

70

3 715,25

21.

20

1 084,66

72.

71

3 769,29

22.

21

1 138,70

73.

72

3 829,64

23.

22

1 189,07

74.

73

3 890,53

24.

23

1 239,35

75.

74

3 951,67

25.

24

1 287,73

76.

75

4 012,79

26.

25

1 340,29

77.

76

4 073,88

27.

26

1 390,66

78.

77

4 135,02

28.

27

1 441,07

79.

78

4 196,15

29.

28

1 491,45

80.

79

4 257,23

30.

29

1 541,88

81.

80

4 319,34

31.

30

1 592,25

82.

81

4 371,45

32.

31

1 646,29

83.

82

4 432,57

33.

32

1 693,03

84.

83

4 493,66

34.

33

1 740,76

85.

84

4 554,80

35.

34

1 788,47

86.

85

4 615,92

36.

35

1 836,20

87.

86

4 677,01

37.

36

1 883,87

88.

87

4 738,15

38.

37

1 931,58

89.

88

4 799,27

39.

38

1 979,31

90.

89

4 860,36

40.

39

2 027,02

91.

90

4 921,50

41.

40

2 074,75

92.

91

4 975,54

42.

41

2 126,86

93.

92

5 054,48

43.

42

2 178,19

94.

93

5 134,32

44.

43

2 228,61

95.

94

5 214,22

45.

44

2 278,98

96.

95

5 294,09

46.

45

2 329,41

97.

96

5 373,99

47.

46

2 379,79

98.

97

5 453,83

48.

47

2 340,22

99.

98

5 533,73

49.

48

2 480,57

100.

99

5 613,59

50.

49

2 531,00

101.

100

5 693,50

51.

50

2 582,34

102.

>100

5 790,00