Kazakhstan explains 2026 income tax rules for selling a car

Individuals who sell a car in Kazakhstan in 2026 pay personal income tax (PIT) only on the gain, the State Revenue Department explained. The tax is calculated from the difference between the purchase and sale prices, not the car's full value. The obligation arises only if the owner has held the vehicle for less than 12 months and sold it for more than it cost.

Under the annual income rates, 10% applies to income from value growth up to 8,500 MRP (AEK), and 15% applies to the portion above that threshold. With the MRP at 4,325 tenge in 2026, the threshold equals 36,762,500 tenge. For example, a car bought for 10 million tenge and sold eight months later for 12 million tenge would incur 200,000 tenge in tax on the 2 million tenge gain. Cars held for a year or longer are not taxed, even if sold well above the purchase price, and no tax applies to sales at or below the purchase price.

For 2026 sales, the declaration on form 270.00 must be filed in 2027 by 15 September 2027 through the State Revenue Committee's electronic services. The tax must be paid within 10 calendar days after the filing deadline, by 27 September 2027. No declaration is required for a sale without a value gain or for a car held over a year.