Can a foreigner buy property in Kazakhstan? Apartments, houses, land, IIN, notary and taxes

Yes, a foreigner can buy an apartment or a house in Kazakhstan: there is no direct ban on foreign nationals acquiring housing, and such deals take place regularly. The land plot under a residential house can also be owned by a foreigner — the Land Code bars foreigners only from agricultural and afforestation land (and restricts certain areas such as the border zone). You will need an IIN for the deal, ownership arises after state registration, and the purchase itself does not give you a temporary or permanent residence permit.

What you can and cannot buy

Land legislation changed actively in 2025–2026, so for plots, especially outside cities, check the current version of the Code before paying a deposit.

If a foreigner inherits or receives as a gift property that cannot belong to them (for example, farmland), the Civil Code requires it to be disposed of within one year.

Step-by-step purchase

1. Get an IIN. Without an individual identification number the notary will not certify the contract and the tax authority cannot assess property tax. The IIN is issued at a Public Service Centre (CSC) or through a consulate.
2. Check the property. Request an extract of registered rights and encumbrances (seizure, mortgage), check the owners, whether minors are involved, the seller's spouse consent and utility debts.
3. Prepare the buyer's documents. Passport with a notarised translation into Kazakh or Russian; if a representative signs, a power of attorney issued abroad must be apostilled or legalised (see apostille and translation of documents).
4. Sale and purchase agreement. From 8 September 2026, real estate transactions subject to registration are notarised by a notary where the property is located: an apartment in Almaty — by an Almaty notary. If you do not speak the language of the contract, you need an interpreter.
5. Payment. Usually by bank transfer or through the notary's deposit. To transfer funds from abroad, open a bank account in Kazakhstan in advance and check the bank's source-of-funds requirements.
6. State registration. Ownership arises from the moment of registration. After notarisation the data is sent to the registration authority electronically; without a notary, registration goes through a CSC.

New build or resale

The steps above describe buying a finished home with registered title. When you buy off-plan from a developer, the contract is usually signed before the building is commissioned, under a shared-construction model. Ownership is registered only after completion; until then the buyer holds contractual claims. Check that the developer raises buyers' money on one of the grounds provided by the law on shared participation in housing construction (for example, with the participation of the Single Operator of Housing Construction) and that the contract is registered as required. The risk of delayed completion lies with the buyer, so a foreigner who needs an address for residence registration right away is better served by a resale property.

Buying through a company

If the property is for business — an office, warehouse or retail space — it can be held by a Kazakhstan LLP with a foreign founder. Corporate rules then apply (corporate property tax, depreciation, VAT on certain transactions), and a later sale is taxed within the company. Make this decision with an accountant before the deal, not after.

Costs

The notarial fee depends on the type of transaction and the notary; according to 2026 publications, the base cost of a sale agreement between individuals is about 12 MCI (around KZT 52,000 at the 2026 MCI of KZT 4,325), plus technical and legal services. The title registration fee is small, a fraction of an MCI. Budget separately for translation, an estate agent and, if needed, a valuation.

Taxes for a foreign owner

• Individual property tax. All owners of housing in Kazakhstan pay it, including foreigners. No return is required: the state revenue authority calculates the tax, and it must be paid by 1 October of the following year — via eGov or a banking app. Late payment incurs interest.
• Land tax — if you own a plot; the procedure is similar.
• Personal income tax on sale. If a non-resident sells Kazakhstan property for more than the purchase price, the gain is taxed — generally at 15% (20% for residents of preferential tax jurisdictions). For property received as a gift or by inheritance, the acquisition cost is taken as zero. Form 270.00 is due by 15 September of the following year. For Kazakhstan tax residents the conditions and possible exemptions depend on the holding period — check with an accountant. How status is determined is covered in our article on tax residency for foreign individuals.
• Rental income. If you let the apartment, the income is subject to personal income tax; for a non-resident it is withheld by a tenant acting as tax agent or declared independently.

Property and residence permits

A common question is whether buying an apartment gives you a residence permit. It does not. Kazakhstan has no "residence by investment in real estate" programme: ownership is not among the grounds for a temporary residence permit or permanent residence. Status is obtained on its own grounds — employment, business immigrant, family reunification, study. Owning a home does help: it confirms your place of residence, is needed for address registration and is one of the conditions of the "centre of vital interests" for tax residency.

Foreigners permanently residing in Kazakhstan have, by law, the same housing rights as citizens. However, state housing programmes and subsidised mortgages are generally designed for citizens, and a non-resident foreigner will find it hard to obtain an ordinary bank mortgage.

Common mistakes

• Paying a deposit before checking the property. Encumbrances and disputes between heirs surface after the money has changed hands.
• Buying a plot without checking its designated use. If the land is classified as agricultural, it will not be registered to a foreigner.
• Counting on a residence permit through the purchase. Status must be arranged separately and in advance — otherwise you own an apartment but may stay only within the visa-free limit or your visa.
• Forgetting property tax. Missing the 1 October deadline leads to interest and can complicate future transactions.
• Using a power of attorney without an apostille. The notary will not accept a foreign document without proper formalities.

Timing

• IIN — usually within a few working days.
• Due diligence and contract preparation — from a few days.
• Title registration after notarisation — electronic, usually within a few working days.

Visa Navigator does not handle property transactions, but helps foreigners with what is needed before and after the purchase: the IIN, translation and apostille of documents and, above all, lawful status to live in the apartment through an RVP or permanent residence. The decision on a permit is made by the internal affairs bodies. See our permanent residence service.

This material is for information only and does not constitute legal advice. Rules and practice change — verify the current requirements as of the date you apply.