The Department of State Revenues of the Mangystau Region informs that as of January 1, 2026, a new Tax Code is in effect in Kazakhstan. When an individual sells a vehicle, tax is not always payable and not on the entire transaction amount — only on the positive difference between the sale price and the initial value (income from capital gain). Let’s review the main rules in plain language.
When the Obligation to Pay IPN Arises
Income from capital gain arises if the following conditions are met simultaneously:
- The vehicle (motor vehicle or trailer) registered in Kazakhstan was owned for less than one year from the date of state registration.
- The car was sold for more than it was purchased (or than the determined initial value).
If you owned the vehicle on Kazakh registration for one year or more — no income from capital gain arises, and no tax needs to be paid, even if sold at a profit.
For vehicles registered abroad, as well as aircraft and sea vessels, the period of ownership does not matter — tax on the gain may arise in any case (if there is a positive difference).
If sold at the same price or cheaper — there is no income and no tax.
How the Tax Is Calculated
Only the positive difference (sale price − initial value) is taxed, not the entire transaction amount.
IPN Rates (Article 363 of the Tax Code):
- 10 % — on income up to 8,500 MCI inclusive;
- 15 % — on the amount exceeding this threshold.
In 2026, 1 MCI = 4,325 tenge. The threshold of 8,500 MCI ≈ 36,762,500 tenge.
Example. Bought a car for 10 million tenge, sold after 8 months for 12 million. Gain = 2 million tenge. IPN = 2 million × 10 % = 200 thousand tenge. The tax is calculated only on these 2 million, not on 12 million.
Expenses on repairs, maintenance, and tuning do not reduce the taxable income. For imported vehicles, the initial value usually includes paid customs payments (duties, VAT, excises, recycling fee) — if supporting documents are available.
If the Vehicle Was Received by Inheritance or Gift
For inheritance, the initial value is determined as the market value on the date the ownership right arose. It must be confirmed by a report from an independent appraiser. Keep the purchase-sale agreement, appraisal report, and other documents confirming the value.
Deadlines for Filing the Declaration and Payment
If taxable income has arisen, the individual independently:
- files a declaration of income and property on form 00 no later than September 15 of the year following the year of sale;
- pays IPN within 10 calendar days after the expiration of the declaration filing deadline (approximately by September 25).
Example: sale in 2026 → declaration by September 15, 2027, payment by September 25, 2027.
Filing a declaration solely based on the fact of the vehicle sale (if no income arose) is not required. The form can be submitted through the electronic services of the State Revenue Committee. For questions on calculation and filling, contact the state revenue authority at the place of residence.
Late filing and payment may result in fines and penalties.
Important Practical Points
- The rules apply to the sale of personal property. If the vehicle is used in entrepreneurial activity and is on the balance sheet of an individual entrepreneur or LLP — other taxation rules apply.
- Understating the value in the purchase-sale agreement is unprofitable and risky: on the next sale, the tax base may increase, and the detected understatement creates additional risks.
- Systematic resale of vehicles may be qualified as entrepreneurial activity (up to criminal liability under the relevant articles of the Criminal Code of the RK under certain conditions). A one-time sale of personal property is not in itself such a sign.
In Simple Terms
Sold a car with Kazakh numbers after a year or more — no tax. Sold earlier than a year and more expensive than bought — pay IPN only on the difference (usually 10 %). For foreign numbers, the ownership period does not save you. Keep the documents, calculate correctly, and submit the declaration on form 270.00 on time.