In the territory of the Republic of Kazakhstan, taxpayers are individuals who have the following objects of taxation on the right of ownership: residential buildings, buildings, summer cottages, garages, parking spaces and other structures, structures, premises, as well as land plots.

The tax base for these objects of taxation is the cost of objects of Taxation, determined as of January 1 of each year following the state corporation "government for citizens".

If one individual is a taxpayer for several objects of taxation, the tax base is calculated for each object separately.

Tax rates are defined in Article 531 of the code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI"on taxes and other mandatory payments to the budget".

The calculation of tax is made for the tax period (from January 1 to December 31) separately for each object of taxation at its location, regardless of the place of residence of the taxpayer.

For an object of taxation in common shared ownership of several individuals, the tax is calculated in proportion to their share in this property.

Payment of tax is made to the budget at the location of taxable objects no later than October 1 of the year following the reporting tax period.