Kazakhstan capital gains tax calculator

An individual's gain from the increase in value of property, which covers shares, digital assets, real estate and investment gold, was taxed at a flat 10% through 2025. From 1 January 2026 the new Tax Code taxes the annual taxable gain at 10% up to 8,500 monthly calculation indices (KZT 36,762,500 at the 2026 index of KZT 4,325) and 15% above that. The bands are marginal: only the excess over the threshold pays 15%.

Shares sold by open trading on a Kazakhstan stock exchange while the shares are in the exchange's official list fell within the exempt category under the Code in force through 2025, and the State Revenue Committee's own calculator identifies the exemption. The new Tax Code instead excludes privileged securities from the Article 387 total without setting the list out, so a 2026 or later sale qualifies only if the share is a privileged security.

For the listed residential categories the transitional Article 842 rule gives an exemption once the property has been owned for at least 1 year where registration was before 1 January 2026, and at least 2 years where registration was on or after that date. Because the charge is framed as less than the period, exactly 1 or 2 years is exempt. Commercial and other non-residential property is taxable regardless of how long you held it.

A new Tax Code (Code of the Republic of Kazakhstan of 18 July 2025 No. 214-VIII) took effect on 1 January 2026. Income from the increase in value of property is taxed on the progressive individual scale: 10% of the annual taxable amount up to and including 8,500 monthly calculation indices (MCI), and 15% of the excess over that amount. The 2026 MCI is KZT 4,325, so the threshold is 8,500 x KZT 4,325 = KZT 36,762,500. The bands are marginal: the first 8,500 MCI remains at 10% and only the excess is at 15%. Sources: https://www.gov.kz/situations/535/1209?lang=ru, https://www.gov.kz/memleket/entities/kgd/press/article/details/232086 and https://adilet.zan.kz/rus/docs/K2500000214

Securities (Article 387): the result of each disposal of a security may be positive or negative and is found for each disposal operation; the results of all operations in the calendar year, except privileged securities, are summed. A positive total is income from the increase in value; a total that is zero or negative is zero income, and no carryforward of a negative securities total was identified. Securities are written off chronologically by date of receipt (first in, first out), and the initial cost includes the commission of a broker acting under Kazakh or foreign law; for securities bought under an option the initial cost is the option's strike price plus the option premium. This is the rule for 2026. Source: https://www.gov.kz/memleket/entities/kgd/press/article/details/230314

Listed securities: Article 387 excludes 'privileged securities' (льготируемые ценные бумаги) from the annual total, but the current Code's list of privileged instruments could not be confirmed in the official material captured in English or in the fetched Russian guidance. The treatment of shares traded by open auction on a Kazakhstan exchange while in the exchange's official list is carried from the legacy reading; confirm the current privileged-securities list with the State Revenue Committee before relying on it. Sources: https://www.gov.kz/memleket/entities/kgd/press/article/details/230314

Shares and participation interests (Article 400): a disposal of shares or of a participation interest in a Kazakhstan-resident legal entity or a Kazakhstan-created consortium reduces taxable income to zero where, on the disposal date, the owner has held it for more than 3 years, the entity is not a subsurface user, and property of subsurface users is no more than 50% of the relevant asset value. 'More than 3 years' is strict. This relief coexists with the Code's list of privileged securities. Sources: https://taxsummaries.pwc.com/kazakhstan/individual/income-determination and https://kgd.gov.kz/ru/calc/ipn

Digital assets are a separate property-income category taxed on the same 10%/15% scale. No holding-period exemption was identified for digital assets, and a digital-asset loss is not a positive property gain, so it cannot be set against shares, real property or employment income. Source: https://www.gov.kz/memleket/entities/kgd/press/news/details/717351?lang=ru

Real property (Article 842 transitional rule, which pauses the general two-year ownership test until 1 January 2028): for housing, country houses, garages, parking places, storerooms, personal subsidiary-farm objects and specified land, income arises only where ownership was registered for less than 1 year if registration was before 1 January 2026, and less than 2 years if registration was after that date, so equality at 1 year or 2 years is outside the charge. Commercial and other non-residential property is taxable regardless of the ownership period, and vehicles where held for less than 1 year. Source: https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1210599?lang=ru

Investment gold remains an explicit property-income category taxed on the 10%/15% scale, with no holding-period exemption identified. Filing: property income for 2026 is reported on form 270.00 by 15 September 2027, with the tax due by 25 September 2027. Sources: https://www.gov.kz/memleket/entities/kgd/press/article/details/232086 and https://www.gov.kz/situations/535/1209?lang=ru