Article 10. The basic rates of payment for land plots and the cadastral (estimated) value of the land plot of the Land Code of the Republic of Kazakhstan

     1. The basic rates of payment for agricultural land plots when they are granted to private ownership, leased by the state or state land users, the amount of payment for the sale of lease rights and the amount of payment for the establishment of a private easement for land plots owned by the state and not provided for land use, are established by the Government of the Republic of Kazakhstan.

     The basic rates of payment for land plots when they are granted to private ownership in regional centers, cities of republican significance, the capital, cities of regional and district significance, towns and rural settlements are established by joint decisions of the representative and executive bodies of regions, cities of republican significance, the capital, depending on local conditions and specifics.

     At the same time, the rates of payment for the use of land plots are set not lower than the rates of land tax.  

     The fee for the sale of the lease right is set differentially from the cadastral (estimated) value of a specific land plot.

     2. The cadastral (estimated) value of a specific land plot is determined by the State Corporation "Government for Citizens" and the republican state enterprise on the right of economic management, established by decision of the Government of the Republic of Kazakhstan, conducting the state land cadastre in accordance with the basic rates of payment for land plots provided on a reimbursable basis to private ownership or lease by the state., with the application of correction (increasing or decreasing) coefficients to them, it is formalized by an act of determining the cadastral (estimated) value of the land plot.

   At the same time, the activities of the republican state enterprise on the right of economic management, established by decision of the Government of the Republic of Kazakhstan, include the determination of the cadastral (estimated) value of land plots, with the exception of lands of settlements.

     The basic rates of payment for land plots granted to private ownership in settlements (towns and rural settlements) located in the suburban area of the capital and cities of republican significance, regional centers and the resort area are doubled.

     3. The cadastral (estimated) value of additional land plots provided to citizens of the Republic of Kazakhstan for private ownership for personal subsidiary farming, gardening and cottage construction in excess of the established rates of free transfer is determined based on the basic rates of payment for land plots in rural settlements closest to the assessed plots.  

     4. For land plots located outside the boundaries of settlements, provided (provided) to citizens and non-governmental legal entities for construction or built up with buildings (structures, structures) and their complexes, including land intended for maintenance of buildings (structures and structures) in accordance with their purpose, with the exception of the lands specified in paragraph 4-1 According to the present article, the cadastral (estimated) value is determined based on the amount of ten percent of the base rates of payment for land plots, provided (provided) for the specified purposes in the cities of regional significance, most closely located to the assessed land plots.

     4-1. For land plots located outside the boundaries of settlements, provided (provided) for farming and agricultural production, under built-up buildings (structures, structures) necessary for the functioning of agriculture in accordance with Article 97 of this Code, including land intended for their maintenance, the cadastral (estimated) value is determined based on based on the basic rates of payment for land plots when they are granted to private ownership for agricultural purposes.

     5. When determining the cadastral (estimated) value of the land plots specified in paragraphs 3 and 4 of this Article, correction factors are applied for the remoteness of these plots from service centers in accordance with subparagraph 3) paragraph 4 of Article 11 of this Code.  

     The footnote. Article 10 as amended by the Laws of the Republic of Kazakhstan dated 10.01.2006 No. 116 (for the procedure of entry into force, see Article 2); dated 06.07.2007 No. 279; dated 24.03.2011 No. 420-IV (effective after ten calendar days after its first official publication); dated 15.07.2011 No. 461-IV (effective after six months after its first official publication); dated 07/20/2011 No. 464-IV (effective after ten calendar days after its first official publication); dated 11/17/2015 No. 408-V (effective from 03/01/2016); dated 05/04/2018 No. 151-VI (effective after ten calendar days after the date of its first official publication); dated 11/25/2019 No. 272-VI (effective after ten calendar days after the date of its first official publication); dated 12/27/2019 No. 291-VI (effective after ten calendar days days after the date of its first official publication).  

The Land Code of the Republic of Kazakhstan dated June 20, 2003 

President   

Republic of Kazakhstan    

   © 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan

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