Tax Planning
Selling Residential Property in Kazakhstan—How Holding Periods Now Shape Your Tax Bill
Kazakhstan raised the required ownership period from 1 to 2 years to claim tax exemption on residential property sales—here’s what the transition period looks like and how to plan accordingly.
By NomadicTax Research Team • 5-8 min read • September 1, 2026
## Overview of the Rule Change
Starting **January 1, 2026**, the rules under Kazakhstan’s new Nalogovy Kodeks (Law No. 214-VIII, adopted July 18, 2025) changed how individual income tax (ИПН) applies to **profits from selling property**. Prior, owners who held residential property for **one year or more** were exempt from tax on gains. That holding requirement has now shifted to **two years**, with a phased transition period. ([pvl.kgd.gov.kz](https://pvl.kgd.gov.kz/ru/news/nalog-s-prodazhi-imushchestva-v-2026-godu-klyuchevye-izmeneniya-i-perehodnyy-period-15-166313?utm_source=openai))
## Transitional Provisions & Types of Property Covered
- If property was **acquired before January 1, 2026**, the **old one-year** rule applies;
- For property **acquired on or after January 1, 2026**, the owner must hold it for **2 years** to qualify for the zero-tax exemption;
- As of **2028**, the **2-year rule** will apply uniformly to all residential properties. ([pvl.kgd.gov.kz](https://pvl.kgd.gov.kz/ru/news/nalog-s-prodazhi-imushchestva-v-2026-godu-klyuchevye-izmeneniya-i-perehodnyy-period-15-166313?utm_source=openai))
The rule applies to **residential property** (жилая недвижимость). For other property types (e.g. vehicles), different rules may apply or no exemption may be available. ([pvl.kgd.gov.kz](https://pvl.kgd.gov.kz/ru/news/nalog-s-prodazhi-imushchestva-v-2026-godu-klyuchevye-izmeneniya-i-perehodnyy-period-15-166313?utm_source=openai))
## What You Need to Know & Tax Rates
- If you sell property after the holding period, **no tax on gain** under ИПН for residential real estate;
- If sold **before** meeting the required holding period, gain is taxed at **10%** on the “прирост стоимости”（difference between sale price and purchase price) where relevant. ([pvl.kgd.gov.kz](https://pvl.kgd.gov.kz/ru/news/nalog-s-prodazhi-imushchestva-v-2026-godu-klyuchevye-izmeneniya-i-perehodnyy-period-15-166313?utm_source=openai))
## Planning Tips
- **Check acquisition date**: If you acquired before 2026, plan accordingly under the old 1-year rule;
- **Consider waiting to sell**: Property purchased in 2026 but sold in 2027 may not qualify for the exemption until having held for two full years;
- **Track purchase price & improvements** carefully**: essential to calculate your gain accurately when dealing with tax before exemption period expires;
- **Use transitional period**: For houses bought in 2025, you still have the 1-year rule—selling in 2026 may qualify under old norms.
## Example Scenario
Maria bought a residential apartment on **March 15, 2026**. She plans to sell in **July 2027**. Because the purchase is after January 1, 2026, the required holding period is **2 years**, so she’ll **not qualify** for the exemption if she sells in 2027 without having held for 2 years. If she waits until **March 15, 2028**, she qualifies for the **0% ИПН using the exemption**.
If instead Maria had purchased in **October 2025**, she could sell in **November 2026** under the old 1-year rule and avoid tax on gain.
## Action Steps if You’re Facing a Sale
- Determine the **acquisition date** and whether the property is residential;
- Estimate when you’ll meet the 2-year holding period;
- Conflict or immediate need to sell? Expect 10% tax on gain if held shorter;
- Consider legal and financial advice if property is inherited, gifted, or acquired under special programs (which may affect cost basis or acquisition date)
**Category**: Tax Planning
**Tax home**: RussiaCIS