Article 9. Payments for land of the Land Code of the Republic of Kazakhstan

     1. Land plots owned by permanent land use or primary gratuitous temporary land use are subject to land tax in accordance with the tax legislation of the Republic of Kazakhstan.  

     2. For land plots provided by the state for temporary paid land use (lease), a fee is charged for the use of land plots.  

     The procedure for calculating and paying fees for the use of land plots to budget revenue is determined in accordance with the tax legislation of the Republic of Kazakhstan.

     When a land plot is leased on the territory of the Republic of Kazakhstan to other States, the amount of payment for the use of land plots is determined by international treaties ratified by the Republic of Kazakhstan.

     3. The sale of land plots from state ownership to private ownership on a reimbursable basis is carried out at a time or in installments by decision of the local executive body of the region, city of republican significance, capital, district, city of regional significance, akim of the city of district significance, settlement, village, rural district within its competence for the provision of land, except in cases when the land plot is provided to the property on a gratuitous basis:

     1) citizens of the Republic of Kazakhstan - owners of apartments, non-residential premises, parking spaces, storerooms as an ideal share in condominium facilities;  

     2) citizens of the Republic of Kazakhstan for conducting personal subsidiary farming, gardening, individual housing and suburban construction in accordance with paragraph 2 of Article 50 of this Code;

     2-1) scientific centers with international participation, determined in accordance with the procedure established by the Government of the Republic of Kazakhstan;  

     2-2) domestic industrial enterprises, the list of which and the selection criteria for inclusion in the list are determined by the Government of the Republic of Kazakhstan;  

     2-3) small business entities for facilities transferred to them in accordance with paragraph 2 of Article 234 of the Entrepreneurial Code of the Republic of Kazakhstan;

     3) in other cases stipulated by this Code and legislative acts of the Republic of Kazakhstan.  

     The fee for the provision (sale) of the right of private ownership of a land plot (hereinafter referred to as the fee for land plots) or the right of temporary paid land use (lease) (hereinafter referred to as the fee for the sale of lease rights) is calculated on the basis of the cadastral (estimated) value calculated at the base rates of payment for land plots using correction factors.  

     4. The funds received from the sale of agricultural land plots to private ownership by the State are credited to the National Fund and used in accordance with the procedure established by the legislation of the Republic of Kazakhstan.  

     5. At the request of the owner of the land plot, he is provided with an installment payment of an amount equal to the cadastral (estimated) value of the land plot provided for by the legislation of the Republic of Kazakhstan for a modified purpose, in accordance with the procedure established by Article 49 of this Code.

In case of a change in the purpose of a land plot, with the exception of a land plot provided under the condition established by paragraph 7 of Article 44 of this Code for the construction of facilities provided for in the general plan of a settlement, provided free of charge for personal subsidiary farming, gardening, individual housing and suburban construction, for other purposes for which this Code provides for paid provision of land plots, the owner of the land plot is obliged to pay the amount to the budget revenue, equal to the cadastral (estimated) value of the land plot provided for by the legislation of the Republic of Kazakhstan for the modified purpose.

     When changing the purpose of a land plot, in the exceptional case provided for in part one of this paragraph, the local executive body shall coordinate the amount of the cadastral (estimated) value of the land plot that is not payable to the budget with the local representative body at the location of the land plot.

     In case of a change in the intended purpose, with the exception of lands forcibly alienated for state needs, agricultural land, as well as agricultural use within the boundaries of a locality for use for purposes unrelated to agriculture and forestry, the owner of the specified land plot is obliged to pay to the budget an amount equal to the difference between the cadastral (estimated) the cost stipulated by the legislation of the Republic of Kazakhstan for the modified purpose, and the price, according to which this site was previously acquired from the state.  

     According to their applications, small or medium-sized businesses are provided with an installment payment of an amount equal to the cadastral (estimated) value of a land plot provided for by the legislation of the Republic of Kazakhstan for a modified purpose, in accordance with the procedure established by Article 49 of this Code.

     6. Land plots and land use rights in the form of state in-kind grants are provided to a legal entity of the Republic of Kazakhstan implementing an investment project in accordance with this Code and the legislation of the Republic of Kazakhstan in the field of investments.

     The decision of the local executive body of the region, the city of republican significance, the capital, the district, the city of regional significance on the provision of land as an in-kind grant is made within its competence to provide land based on the decision of the authorized investment authority.  

     7. In case of sale or lease by the owner of a land plot, sale by a non-governmental land user of land use rights belonging to him to other persons, as well as in case of lease of a land plot to secondary land users, the amount, terms and form of payment for land plots are determined by purchase and sale agreements or property lease in accordance with the civil legislation of the Republic of Kazakhstan.  

     8. A land plot may be provided as payment for the authorized capital (ownership) of social and entrepreneurial corporations at a price calculated according to the cadastral (estimated) value of the land plot.

     At the same time, the registration of a land plot in the ownership of social and entrepreneurial corporations is carried out after the state registration of the issue of declared shares.

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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