Article 611. Tax payment terms tax code of the Republic of Kazakhstan

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 Gambling tax must be paid to the budget at the place of registration of taxable objects no later than the 25th day of the second month following the reporting tax period.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 611. Rates of state duty for notarial acts code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

The state fee for notarial acts is charged in the following amounts:

1) for certification of contracts for the alienation of real estate (land plots, residential buildings, summer cottages, garages, structures and other real estate) on urban lands:

if one of the parties is a legal entity – 10 MCI;

cost up to 30 MCI:

children, spouse, parents, native brothers and sisters and sisters, grandchildren – 1 MCI;

other persons – 3 MCI;

cost over 30 MCI:

children, spouse, parents, native brothers and sisters and sisters, grandchildren-5 MCI;

other persons-7 MCI;

if the transaction is concluded for the purpose of purchasing real estate at the expense of funds received on a Mortgage Housing Loan – 2 MCI;

2) for certification of contracts for the alienation of immovable property (land plots, residential buildings, summer cottages, garages, structures and other immovable property) in rural areas:

if one of the parties is a legal entity – 1 MCI;

children, spouse, parents, native brothers and sisters and sisters, grandchildren-0.5 MCI;

other persons-0.7 MCI;

3) for certifying the conditions of alienation of vehicles:

if one of the parties is a legal entity – 7 MCI;

children, spouse, parents, native brothers and sisters and sisters, grandchildren-2 MCI;

other persons – 5 MCI;

4) for certification of lease, loan, (with the exception of mortgage housing loan agreements), collateral, leasing, contracting agreements, marriage contracts, division of jointly owned property, division of inherited property, agreements on payment of alimony, constituent agreements – 5 MCI;

5) for certification of mortgage housing loan terms – 2 MCI;

6) for certification of wills – 1 MCI;

7) for issuing certificates of the right to inheritance – 1 MCI for each issued certificate;

8) for a share in the common property of spouses and for issuing certificates of ownership of other persons who have property on the right of joint common ownership-1 MCI;

9) for certification of powers of attorney for the right to use and dispose of property – 0.5 MCI;

10) for certification of powers of attorney for the right to use and manage motor vehicles without the right to sell – 1 MCI;

11) for certification of powers of attorney for the sale, donation, exchange of Motor Vehicles – 2 MCI;

12) for certification of other powers of attorney:

for individuals-0.1 MCI;

for legal entities - 0.5 MCI;

12-1) for certification of agreements for which the legislation of the Republic of Kazakhstan provides for mandatory notarization – 0.5 MCI;

13) for taking measures to protect inherited property – 1 MCI;

14) for committing a maritime protest-0.5 MCI;

15) for certifying the authenticity of copies of documents and extracts of documents (on each page):

for individuals - 0.05 MCI;

for legal entities-0.1 MCI;

16)for certifying the authenticity of the signed signature in the documents, as well as the correctness of the translation of documents from one language to another (for each document):

for individuals - 0.03 MCI;

for legal entities-0.1 MCI;

17) for submission of Appeals of individuals and legal entities to other individuals and legal entities – 0.2 MCI;

18 – for issuing notarized copies of documents-0.2 MCI;

19) for issuing a duplicate – 1 MCI;

20)for certification of authenticity of signatures issued when opening accounts in second-tier banks (for each document):

for individuals-0.1 MCI;

for legal entities - 0.5 MCI;

21) 2 MCI for certification of real estate pledge agreements, rights of claim for mortgage housing loans and mortgage certificates; 7 MCI for certification of other pledge agreements;

22) for making a protest of a bill of exchange and for certifying non – payment of a check-0.5 MCI;

23) for making an executive record - 0.5 MCI;

24) for storage of documents and securities-0.1 MCI for each month;

25) for certifying the terms of the guarantee and guarantee – 0.5 MCI;

26) for performing other notarial acts provided for by other laws of the Republic of Kazakhstan – 0.2 MCI.

Warning. Article 611 as amended by the law of the Republic of Kazakhstan dated 21.01.2019 No. 217 - VI (entered into force on the expiration of ten calendar days after the date of its first official publication).

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