# Kazakhstan (KZ) — Property Due-Diligence Playbook

ISO2: `kz`. Status: ✅ Fully populated (researched 2026-05).

## Country profile

- **Population**: ~20.3 million (2025 Bureau of National Statistics — BNS / Бюро национальной статистики); Almaty (largest, former capital) ~2.2M, Astana (capital since 1997, renamed from Nur-Sultan back to Astana in 2022) ~1.5M, Shymkent ~1.3M (city of republican significance), Karaganda ~510k, Aktobe ~540k, Aktau ~205k (Caspian)
- **GDP per capita**: ~US$13,400 nominal (2024 IMF / World Bank); real GDP +4.8 % 2024 (BNS preliminary); largest Central Asian economy by output, oil + uranium + grain leadership
- **Currency**: **KZT** (Kazakhstani tenge / қазақстан теңгесі / казахстанский тенге). 1 USD ≈ **463–520 KZT** (free-float since Aug 2015 devaluation; National Bank reference rate via [nationalbank.kz](https://nationalbank.kz/en/exchangerates/ezhednevnye-oficialnye-rynochnye-kursy-valyut)); 1 EUR ≈ 510–570 KZT depending on USD/EUR cross. Q1 2026 USDKZT hit a 462–470 low, since partly unwound to **~474–486 (June–early July 2026; NBK official 3 Jul 2026 = 474.47)** (TradingEconomics/NBK; see `--currency`); end-2025 forecast band per Halyk Research was 550–560 — actual outcome lower than forecast on stabilisation. CPI inflation **9.8 % August 2026 YoY** (NBK, 4 Sep 2026 base-rate release; 10.2 % July, 10.3 % June, 10.4 % May 2026 per BNS/TradingEconomics) — easing but still above NBK's 4–5 % target; NBK 2026 forecast 9–11 %. NBK base rate **16.25 %** (effective 7 Sep 2026, corridor 15.25–17.25 %; cut 50 bps at the 4 Sep 2026 decision, third consecutive cut after 18.0→17.0 % in June and 17.0→16.75 % in July 2026; 2026 data, source NBK decision schedule; next announcements 23 Oct and 4 Dec 2026), among the highest in the broader region (base rate re-verified 2026-09-24 against the NBK decision schedule; Aug 2026 CPI per the NBK 4 Sep 2026 release, 2026-09-17 verified; May–July CPI 2026-08-05 verified).
- **Languages**: **Kazakh** (state language, қазақ тілі — Cyrillic script with phased Latin transition originally targeting 2025–2031, repeatedly deferred; verify current schedule); **Russian** (official-status "language of inter-ethnic communication" per Constitution Art. 7.2, dominant in business + Almaty/Astana CBD + technical fields); English limited to Almaty/Astana CBD + AIFC + IT sector + tourism
- **EU/regional status**: **No EU candidate status**; member of **Eurasian Economic Union (EAEU)** with Russia/Belarus/Armenia/Kyrgyzstan (since 2015); **Shanghai Cooperation Organisation** founder; **Organisation of Turkic States**; Belt-and-Road Initiative key node; Trans-Caspian "Middle Corridor" anchor; balanced multi-vector foreign policy — geopolitical exposure to Russia (5,500+ km border) + China (1,800+ km border) is the structural baseline
- **Postcode**: 6 digits, prefix 0 (e.g., Almaty central districts `050000`–`050063`, Astana `010000`–`020000`, Shymkent `160000`–`160024`)
- **Admin levels**: 17 regions (oblasts — `облыс`/`область`) + 3 cities of republican significance (Astana, Almaty, Shymkent) → 178 districts (rayons) + 91 cities + ~6,500 rural settlements. **2022 administrative reform** carved out 3 new oblasts: Abay (from East Kazakhstan), Zhetysu (from Almaty oblast), Ulytau (from Karaganda) — see [Akorda Decree](https://www.akorda.kz/en/) for boundaries
- **Cadastre**: **Unified State Real Estate Cadastre (USREC / Единый государственный кадастр недвижимости)** launched **1 July 2023** by merging the legacy "Real Estate Register" + State Land Cadastre into one system — operated by **NJSC "Government for Citizens" (Правительство для граждан)** under the Ministry of Justice for property registration + Ministry of Agriculture (Geodesy & Cartography Committee) for land cadastre. Public services via **eGov.kz** ([egov.kz](https://egov.kz/cms/en/services/pass065_mu)) + **public service centres (ЦОН — ЦГО)** operated by Government for Citizens ([gov4c.kz](https://gov4c.kz/en/top-questions/registration-of-real-estate/))
- **Identifier**: **Cadastral number (кадастрлық нөмір / кадастровый номер)** format `XX-XXX-XXX-XXX` (region-district-block-parcel) for land plots; immovable property objects (flats, houses, commercial units) carry a **technical passport / cadastral passport (техникалық паспорт / технический паспорт — кадастровый паспорт)** since the 2023 USREC merger combined the prior two documents
- **Primary legal information system**: **Adilet (Әділет)** — official legal database of Ministry of Justice: [adilet.zan.kz](https://adilet.zan.kz/eng/) — Tax Code, Civil Code, Land Code, all subordinate acts, full search; bilingual KZ/RU/partial EN
- **Foreign-buyer rule**:
  - **Residential**: Foreigners with **permanent residence permit** (PRP / тұрақты тұру рұқсаты) — same rights as KZ citizens to own residential housing per Law on Legal Status of Foreigners Art. 9 + Civil Code (see [Gratanet legal analysis](https://gratanet.com/publications/legal-aspects-of-real-estate-transactions-in-kazakhstan?region=kazakhstan)). **Foreigners temporarily residing CANNOT own residential housing** — Article 9 of the Law on Legal Status of Foreigners is the cited statutory restriction; widely reported across legal practitioner guides. **Practical workaround**: many foreign buyers obtain PRP first (qualifying via investor visa, family reunification, or 8 years TRP) OR purchase via a KZ-registered legal entity (LLP / ТОО)
  - **Land**: Per **Land Code Art. 23**, foreigners + foreign legal entities may own land only **for construction purposes** OR **with existing buildings/structures + the land servicing those structures**. Dachas, garden plots, agricultural plots NOT available to foreigners
  - **Agricultural land**: **BANNED for foreigners** since 2021 (Law signed by President Tokayev May 2021 — [Diplomat coverage](https://thediplomat.com/2021/05/kazakhstan-bans-sale-of-agricultural-lands-to-foreigners/) + [Caspian Policy Center analysis](https://www.caspianpolicy.org/research/central-asia/kazakhstans-senate-to-review-the-bill-banning-foreigners-from-purchasing-or-leasing-farmland)) following the 2016 land-code protests — foreigners may not purchase OR lease agricultural land in any form. Pre-2021 leases are grandfathered to expiry (typically 10–25-year terms ending 2026–2046)
- **Visa**:
  - **30-day visa-free entry** for ~80 nationalities incl. EU, UK, US, CA, AU, NZ, JP, KR (US State Dept 2025 Investment Climate Statement cites 54 countries with 30-day visa-free; verify per nationality at [mfa.gov.kz](https://www.mfa.gov.kz/en))
  - **"Neo Nomad" digital nomad visa** introduced 2024 — up to 1-year stay for remote workers earning from non-KZ employers; verify current rules at [Astana Hub Digital Nomad Residency](https://astanahub.com/en/article/kazakhstan-zapustil-proekt-digital-nomad-residency-dlia-privlecheniia-mirovykh-it-talantov)
  - **Investor visa / "Golden Visa"** launched **10 May 2025** — 10-year residence permit for **US$300,000** qualifying investment (KZ securities, listed entities, AIFC participants, productive business). **Real estate is not among the qualifying assets reported for the MFA announcement** (charter capital of KZ companies / local publicly traded securities per secondary program guides; primary rule text not reachable — verify at [MFA KZ](https://www.gov.kz/memleket/entities/mfa)) — channelled toward productive capital, not passive RE holdings. Applications open 1 June 2025 ([CitizenX program guide](https://citizenx.com/insights/kazakhstan-golden-visa); [Goldenvisas.com](https://www.goldenvisas.com/kazakhstan)). This is a **material distinction** from regional CBI/RBI programs and means a Kazakhstan property purchase ≠ residence pathway. Separately, Presidential Decree No. 1242 of 25 Apr 2026 ([adilet](https://adilet.zan.kz/rus/docs/U2600001242)) orders an "Altyn Visa" regime (holder exemptions from PIT + property tax + land tax) to be implemented by 31 Dec 2026 (eligible: AIFC investment-tax-residency participants and business / skilled-worker / temporary-worker visa holders after set stay periods) — implementing legislation not yet published (secondary)
  - **AIFC investor visa** — simplified procedures for residents of Astana International Financial Centre (separate track from national golden visa; see `--work` + AIFC section)

---

## Section: `--price`

### Primary sources

- **Bureau of National Statistics (BNS — Қазақстан Республикасының Стратегиялық жоспарлау және реформалар агенттігі Ұлттық статистика бюросы)**: [stat.gov.kz](https://stat.gov.kz/) — quarterly + monthly Real Estate Price Statistics; primary + secondary segment indices; per-region per-m² averages
- **National Bank of Kazakhstan (NBK / Ұлттық Банк)**: [nationalbank.kz](https://nationalbank.kz/) — Financial Stability Report includes mortgage debt + house-price overheating commentary; monetary policy reports cover housing-credit channel
- **Halyk Finance / Halyk Research**: [halykfinance.kz](https://halykfinance.kz/) — quarterly macro + real-estate market reviews (largest commercial bank's research arm — secondary aggregator, methodology disclosed)
- **AERC (Applied Economic Research Centre)**: [aerc.org.kz](https://aerc.org.kz/en) — primary-market price reviews based on Krisha.kz scrape + BNS official data; useful for cross-checking BNS official prints vs ad-platform medians
- **USREC public cadastral map** (post-1.07.2023): integrated with eGov, regional GIS systems, NC Garish Sapary web service — verify cadastral number + ownership at any **Public Service Centre (ЦОН)** or via [egov.kz Form-2 service](https://egov.kz/cms/en/services/pass076_mu_ul) (Information on registered titles, ~free if data on file, ~20 min if available)

### Price benchmarks (December 2025 BNS — most recent at write time)

Source: [BNS Real Estate Statistics](https://stat.gov.kz/) cross-referenced with [Global Property Guide Kazakhstan](https://www.globalpropertyguide.com/asia/kazakhstan/price-history) Dec-2025 data (USD conversion at NBK rate 1 USD ≈ 511.46 KZT for Dec 2025 — adjust for current).

| Locality | Primary new-build avg KZT/m² | Secondary resale avg KZT/m² | USD/m² (≈) | Source |
|---|---:|---:|---:|---|
| **Almaty** (city of republican significance) | KZT 690,668 | KZT 738,300 | ~$1,350 (new) / ~$1,444 (resale) | BNS Dec 2025 |
| **Astana** (capital) | ~KZT 595,000–650,000 | ~KZT 600,000–680,000 | ~$1,160–1,330 | BNS Dec 2024–Jan 2025 trend (verify current month at stat.gov.kz) |
| **Shymkent** (3rd city) | ~KZT 438,000–490,000 | ~KZT 380,000–450,000 | ~$860–960 / ~$740–880 | AERC Krisha review Feb 2025 |
| **National average** | KZT 571,220 | KZT 594,701 | ~$1,117 / ~$1,163 | BNS Dec 2025 |
| Konaev (southeast, fast-growing satellite) | — | varies | — | Halyk Research 2025 (+22.9 % YoY primary) |
| Karaganda / Pavlodar (industrial north) | ~KZT 320,000–420,000 | ~KZT 280,000–380,000 | ~$630–820 / ~$550–740 | BNS regional 2025 |
| Aktau (Caspian, oil corridor) | ~KZT 450,000–650,000 | ~KZT 380,000–550,000 | ~$880–1,270 / ~$740–1,070 | BNS regional 2024 (verify) |
| Aktobe / Atyrau (oil belt) | ~KZT 380,000–520,000 | ~KZT 320,000–460,000 | ~$740–1,020 / ~$630–900 | BNS regional 2024 |
| **Almaty premium districts** (Medeu, Bostandyk, Esentai, Samal, "Golden Square") | KZT 700,000–1,200,000 | KZT 700,000–1,200,000 (per [Jarnias Cyril guide](https://www.jarniascyril.com/international-real-estate/invest-in-real-estate-kazakhstan-guide-for-foreigners/)) | ~$1,400–2,400, premium up to $2,800–3,500 in best locations | Krisha + Etagi aggregate Q4 2024 |

> All KZT/m² are **est.** for non-BNS rows (calibration: cross-checked against ≥ 2 listing aggregators + AERC monthly review). BNS official prints are primary-government data and the canonical reference; Krisha.kz scrape medians typically run ~10 % below BNS transaction averages because Krisha includes outdated + unsold listings. Use BNS for valuation; Krisha for comparable shopping.

### Price trend (2020–2025 BNS data)

- **National primary market 2020 → 2025**: KZT 307,600/m² → KZT 571,220/m² = **+86 % nominal in tenge** ([Realting analysis](https://realting.com/news/average-apartment-prices-in-kazakhstan)). In USD: $745 → $1,095 = +47 % (USDKZT depreciation ate ~26 % of the tenge gain)
- **National secondary market 2020 → 2025**: KZT 228,218/m² → KZT 594,701/m² = **+161 % nominal in tenge** (2.6×); $553 → $1,140 = +106 %
- **2025 acceleration vs 2024**: primary +15.7 % YoY, secondary +14.6 % YoY (Halyk Research), driven by tighter developer rules, anticipated 2026 tax changes (new Tax Code, see `--tax`), pension fund withdrawals for housing (allowed since 2021), persistent inflation
- **Almaty secondary 2024 → 2025**: +**25.4 %** YoY (highest in country per Halyk; The Astana Times Feb 2026 reporting)
- **Russian relocation effect (2022–2026)**: Almaty + Astana average house prices **~40 % above 2021 levels** ([Times of Central Asia](https://timesca.com/how-the-russian-relocation-wave-reshaped-kazakhstans-economy/) 2024 analysis). Initial Sep 2022 panic surge subsided; ongoing structural demand from relocants who legalised status + transitioned tenant→owner
- **2026 update (H1 2026)**: price growth continued into 2026 — primary **+17.0 % YoY (Jan)** and **+16.6 % YoY (Mar**; Astana +20.7 %, Almaty +20.2 %**)**, secondary **+13.6 % YoY (Jan)** per Halyk Finance monthly reviews of BNS data; existing-dwellings **+15.6 % YoY May 2026** (BNS via CEIC). The 16 % VAT applying to new housing from 1 Jan 2026 lifted primary asking prices ~+10–12 %. Mid-2026 the **new-build pipeline weakened**: new-build sales down ~20–25 % (developer/AERC estimates via Kursiv, Jun 2026) with demand concentrating in subsidised programmes (7-20-25, Nauryz, Otbasy) — though overall transaction counts were mixed (Jan −10.3 % YoY, Mar +2.7 % YoY per Halyk/BNS). Krisha forecast for full-2026: +8–10 % average, strongest in Almaty/Astana. (2026-07-03)

### Listing platforms

- **Krisha.kz** — largest national portal, owned by Kolesa Group: [krisha.kz](https://krisha.kz/) *(per listing — verify with cadastre / on visit)*
  - Filters: city → district → microdistrict (мкр.); sale/rent; new build (новостройка) vs resale (вторичка); m²; floor; condition (черновая отделка / предчистовая / чистовая / евро / без отделки)
  - Russian-only UI (Kazakh option); mobile app via Google Play / App Store
- **Etagi.com / Etagi.kz** — Russian-origin agency network with KZ presence, especially Almaty/Astana
- **OLX.kz** — broader classifieds, RE category
- **Kn.kz**, **Nedvizhka.kz**, **Resmi.kz** — smaller portals
- **Kolesa.kz** sister site — usually for vehicles but RE cross-listed
- **Centras Real Estate**, **Bi Group sales portal**, **BAZIS-A**, **Highvill**, **Tumar Stroy** — major developer direct portals (Astana + Almaty new-build)
- **Telegram channels** (e.g., `t.me/krisha_almaty`, `t.me/astana_realty`) — high-volume, unverified

### Verdict bands (residential KZT/m², Almaty/Astana reference)

- 🟢 within ±10 % of district segment median (per Krisha + BNS, ≥ 5 comparables same microdistrict + condition)
- 🟡 ±20 %
- 🟠 ±30 % — investigate: pre-1990 panel? District heating connection? Self-built (самострой) status? Foreigner ownership-eligibility issue?
- 🔴 > ±30 % — significant red flag

### Compute

1. KZT/m² = listing KZT ÷ m². Almaty premium listings sometimes priced in **USD** but contracts denominated in **KZT** at NBK reference rate on signing day — exchange-rate exposure during financing window
2. Compare to BNS quarterly print for that city + segment (primary vs secondary)
3. **Trap — "черновая отделка" (rough finish / shell+core)**: new-build sold without internal finishing — finishing typically adds **KZT 80,000–180,000/m²** (~$160–360/m²) to reach habitable; verify per developer (price differential in Krisha listings + Bi Group / BAZIS-A schedules 2024–2025)
4. **Trap — "общая площадь" (total area) vs "жилая площадь" (living area)**: KZ convention for advertised m² typically **общая** (includes balconies + walls + corridors). 100 m² total ≈ 75 m² living. Confirm before €/m² comparison
5. **Trap — parking**: rarely included in Almaty/Astana new-build apartment price; expect **KZT 6–18 million** ($12–35k) for an underground space in central Almaty/Astana (est., Krisha aggregate 2024–2025 — verify per development)
6. **Trap — "Real Estate Investment Funds (REITs)" + "shared-equity construction" (долевое строительство)**: pre-completion purchases governed by Law on Shared-Equity Construction No. 180-V of 2016 + amendments; require developer **escrow account** + state guarantee fund participation since 2021 reform — verify developer's compliance status before any pre-payment
7. **Trap — pension fund withdrawal pricing**: since 2021, KZ residents can withdraw a portion of UAPF (Single Accumulative Pension Fund) savings for housing; this has structurally lifted demand floor in mid-segment — embedded in 2022–2025 price acceleration

---

## Section: `--traffic`

### Primary sources

- **JSC "KazAvtoZhol" (ҚазАвтоЖол)** — national highway operator under the Ministry of Transport; manages M-prefix (republic) and R-prefix (regional) roads. ⚠️ **Web source not verifiable**: the cited `kazavtozhol.kz` does not resolve (no A and no NS record, checked 2026-09-18) and the registered spelling `kazautozhol.kz` answers HTTP 403 to every probe available to us (checked 2026-09-18) — verify the traffic-survey publications with the **Ministry of Transport of the Republic of Kazakhstan** before relying on them.
- **Ministry of Transport of the Republic of Kazakhstan**: [gov.kz/memleket/entities/transport](https://www.gov.kz/memleket/entities/transport?lang=en) — sectoral plans, road master plans
- **Almaty Akimat — Управление городской мобильности (Almaty City Mobility Department)**: [gov.kz/memleket/entities/almaty-upt](https://www.gov.kz/memleket/entities/almaty-upt?lang=en) (parent akimat: [gov.kz/memleket/entities/almaty](https://www.gov.kz/memleket/entities/almaty?lang=en)) — Almaty metro + bus + BRT + congestion data; the standalone `almatytransport.kz` host is gone (2026-09-18 verified)
- **Astana Akimat — "Astana LRT" + Astana Bus**: data via [astana.gov.kz](https://www.gov.kz/memleket/entities/astana?lang=en)
- **Yandex Maps + 2GIS** — only commercial-grade real-time traffic in KZ (Yandex dominant; 2GIS strong for street-level data); Google Traffic patchy outside Almaty/Astana CBD

### Key term

**AADT** equivalent in Kazakh: `жылдық орташа тәуліктік қозғалыс қарқындылығы` (zhyldyk ortasha tauliktik kozghalys qarqyndylyghy); in Russian: `среднегодовая суточная интенсивность движения` (СГСИ / средняя СГИ)

### Verdict bands (residential noise impact)

- 🟢 < 1,000 v/d (rural side road, village street, residential cul-de-sac in Almaty foothills)
- 🟡 1,000–5,000 v/d (small municipal road, urban side street)
- 🟠 5,000–20,000 v/d (urban arterial, R-prefix regional highway, Almaty inner ring like Saiyn, Rayymbek, Tole bi)
- 🔴 > 20,000 v/d (M1 Astana–Russia border, M2 Petropavlovsk–Russia, M32 Almaty–Tashkent / Western China, M36 Almaty–Bishkek; Almaty Al-Farabi Avenue + Abay + Dostyk; Astana Mangilik El + Nazarbayev avenues)

### Coarse fallback (OSM `highway` class)

- `motorway` = M-prefix republic highway (incl. partially-tolled segments on Astana–Almaty Highway "Big Almaty Ring Road" / BAKAD)
- `trunk`/`primary` = R-prefix regional road
- `secondary` = oblast / rayon road
- `tertiary` = local connector
- `residential` = микрорайон (microdistrict) / village street

### Notes

- **Almaty Metro** (single line, 11 stations Q4 2024 — extension underway) reduces traffic exposure for properties near stations; expansion to Kalkaman + further Kalkaman–Sairan branches in progress
- **Almaty BAKAD (Big Almaty Ring Road / Бакад)**: 66 km bypass completed phased 2023–2024 on 2018 PPP — relieves M32 transit; new northern + western property zones see improved freight access but variable noise impact within 500 m of route
- **Astana LRT**: 22-km elevated light rail under construction since 2011; restarted 2022 after corruption pause; partial completion targeted 2026–2027 (verify at astana.gov.kz)
- **Soviet-era arterial layout**: Almaty + Astana retain wide Soviet boulevards (Al-Farabi, Abay, Mangilik El) → fast traffic + significant noise exposure even in mid-urban residential blocks; consider window glazing class + setback
- **Trap — "5 минут от метро"** (5 min from metro): Almaty metro coverage thin → confirm walking distance not marshrutka; in Astana, "5 min от LRT" is meaningless until LRT opens
- **Trap — outer Almaty foothill development (e.g., Bostandyk + Medeu peripheries)**: landslide-prone slopes + winding access roads with limited capacity; advertised "tranquillity" is real but emergency-egress + winter-traffic exposure should be verified

---

## Section: `--tax`

### Currency note

KZT, USD/KZT ≈ 463–520 (free-floating; **~474–486 June–early July 2026, NBK official** — 2026-07-03). All tax computations in KZT; conversions in playbook use approximate 480 KZT/USD as a rounding mid-point — verify against current NBK rate.

### Tax-code regime context

KZ underwent a **major tax reform in 2025**:
- **Current Tax Code** (Code No. 99-IV of 25 December 2017, as amended through 2025) — governs taxation **through 31 December 2025**
- **New Tax Code** ([K2500000214](https://adilet.zan.kz/eng/docs/K2500000214)) — adopted by Mazhilis 2nd reading 30 April 2025; **signed into law by President Tokayev 18 July 2025**; **entered into force 1 January 2026** (2026-05-27 verified, source [Astana Times — Tokayev signs new Tax Code 18 July 2025](https://astanatimes.com/2025/07/kazakh-president-signs-new-tax-code/))
- **MCI 2026 = KZT 4,325** (up from KZT 3,932 in 2025) (2026-05-27 verified, source [Tengrinews](https://en.tengrinews.kz/kazakhstan_news/new-mci-in-kazakhstan-changes-to-fines-in-2026-270388/) + Moore Kazakhstan 2026 indicators)
- **Key 2026 changes affecting property buyers**:
  - **Progressive PIT**: previously 10 % flat → **now 10 % up to 8,500 MCI/year, 15 % above** (8,500 × KZT 4,325 = **KZT ~36.76 M / ~$77k threshold for 2026 MCI**). Applies to rental income + capital gains for resident individuals
  - **Dividend WHT**: 5 % up to 230,000 MCI; 15 % above
  - **VAT**: standard rate **raised from 12 % to 16 %** from 1 January 2026 (reduced 5 % rate for medicines/medical services in 2026, rising to 10 % in 2027; periodicals 10 %; book publishing exempt) (2026-05-27 verified, source [vatcalc.com Kazakhstan VAT rise](https://www.vatcalc.com/kazakhstan/kazakh-vat-rise-back-on/) + Astana Times)
  - **VAT registration threshold**: reduced from **20,000 MCI → 10,000 MCI** from 1 Jan 2026 (~KZT 43.25 M / ~$90k at MCI 4,325 — significantly more STR landlords pulled into VAT net) (2026-05-27 verified, source [VATupdate](https://www.vatupdate.com/2025/08/13/kazakhstan-lowers-vat-registration-threshold-new-tax-code-amendments-effective-january-2026/))
  - **Social tax (СН)**: standard rate **cut from 11 % to 6 %** from 1 January 2026 under new Tax Code [K2500000214](https://adilet.zan.kz/rus/docs/K2500000214) (Law 214-VIII ZRK signed 18 July 2025) — but the old offset reducing social tax by social contributions is **eliminated**, and **employer compulsory pension contribution (ОПВР)** rises from 2.5 % → 3.5 % in 2026 on a 2024-2028 phased trajectory (1.5 % 2024 → 2.5 % 2025 → 3.5 % 2026 → 4.5 % 2027 → 5 % 2028) — net employer payroll burden roughly unchanged. Sectoral rates: agricultural producers 1.8 %; ИП 2 MCI/month for self + 1 MCI/employee; крестьянские хозяйства 0.6/0.3 MCI; special-tax-regime users (simplified declaration, self-employed) exempt. (2026-05-27 verified, sources [State Revenue Committee Kostanay](https://kst.kgd.gov.kz/ru/news/socialnyy-nalog-izmeneniya-po-ischisleniyu-s-2026-goda-12-162396) + [ENPF on ОПВР trajectory](https://www.enpf.kz/en/press-center/news/282170/))
  - Preserves: 15 % CIT for manufacturing/social-sector reduced rate; 20 % standard CIT; 1 % patent-regime PIT for individual landlords

### Annual property tax — Property Tax (Налог на имущество / Мүлік салығы)

Governed by Tax Code Section 13, Articles 519–530 (current Code; new Code Articles renumbered — verify post-2026).

**Individuals (current 2025 schedule per [KPMG TIES Kazakhstan 2025](https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2023/01/TIES-Kazakhstan.pdf.coredownload.inline.pdf), Tax Code Art. 524–525):**

| Property value (KZT, government-assessed) | Annual tax |
|---|---:|
| Up to 2,000,000 | 0.05 % |
| 2,000,001 – 4,000,000 | KZT 1,000 + 0.08 % of value above 2,000,000 |
| 4,000,001 – 6,000,000 | KZT 2,600 + 0.10 % of value above 4,000,000 |
| 6,000,001 – 8,000,000 | KZT 4,600 + 0.15 % of value above 6,000,000 |
| 8,000,001 – 10,000,000 | KZT 7,600 + 0.20 % of value above 8,000,000 |
| 10,000,001 – 12,000,000 | KZT 11,600 + 0.25 % of value above 10,000,000 |
| 12,000,001 – 14,000,000 | KZT 16,600 + 0.30 % of value above 12,000,000 |
| 14,000,001 – 16,000,000 | KZT 22,600 + 0.35 % of value above 14,000,000 |
| (continues to 1,500,000,000+ in original schedule — see KPMG full table) | progressive sliding |

**Critical note**: the "property value" here is **government-assessed cadastral value** (oценочная стоимость), NOT market value. Assessed value uses **base price × area × physical depreciation × functional depreciation × zoning coefficient × MCI inflator** (Tax Code Art. 529 formula). For Almaty Aksay-4 microdistrict 34 m² 37-year-old panel apartment, [BCC Bank worked example](https://testbcc.amphibia.kz/en/bcc-journal/estate-tax/) computed cadastral value KZT 1.17 M → property tax KZT 584/year (~$1.20/year). Cadastral value typically **30–60 % of market value** for residential — making absolute tax burden trivially low for most flats.

**Property of legal entities (Tax Code Art. 521):**
- 1.5 % of average net book value (general rate, applies to most owners)
- Reduced 0.5 % for social entrepreneurship qualifying entities

**Land tax (Земельный налог):**
- Per Tax Code Art. 503–518; rates vary by category + zone + city
- Almaty/Astana inner zones: residential plots ~KZT 28.95–95.40/m²/year base × zone coefficient (~1.0–1.5)
- Apartment owners in multi-unit buildings pay through HOA/КСК (cooperative) on the building's land share

### Example calculation

A Krisha listing: Almaty Bostandyk 70 m² 2-bedroom apartment, 2010 build, asking price KZT 55 million (~$115k):
- BCC-style cadastral value est.: KZT 60,000/m² base × 70 m² × 0.85 depreciation × 1.0 functional × 1.46 Almaty zoning × 1.0 MCI = **~KZT 5.21 M cadastral**
- Property tax band 4–6M → KZT 2,600 + 0.10 % × (5.21 M − 4 M) = **KZT 2,600 + 1,210 = ~KZT 3,810/year (~$8/year)**
- Even a KZT 200 M ($416k) market-value flat with assessed cadastral of, say, KZT 80 M would land in the higher bands: KZT ~150k/year max — still **<0.1 % effective on market value** for high-end residential
- (Land tax for the building's parcel share is typically <KZT 1,000/yr per apartment)

> Annual residential property tax in KZ is **negligibly low** (typically <$50/year for an Almaty mid-segment flat) — among the lowest in the world for residential. The headline 1.5 % CIT-style rate that some secondary aggregators cite (e.g., [Global Property Guide](https://www.globalpropertyguide.com/asia/kazakhstan/taxes-and-costs)) applies to **legal-entity-owned** book value, not individual cadastral schedule. Verify per parcel with KGD (State Revenue Committee) at [kgd.gov.kz](https://kgd.gov.kz/en) or via your eGov personal cabinet.

### Transaction taxes (one-time at purchase)

- **Property transfer tax / state duty (госпошлина)**: **0 %** transfer tax (KZ has no separate property transfer tax for individuals — confirmed Global Property Guide table)
- **VAT (НДС / ҚҚС)**:
  - **First sale of new residential by VAT-registered developer**: **EXEMPT** for residential (Tax Code Art. 394 — VAT-exempt turnover incl. residential immovable; verify in new Tax Code post-1 Jan 2026)
  - **Resale between individuals**: VAT-exempt (not in scope)
  - **VAT applies** to commercial real estate first sale by VAT-registered developer
- **Notary fee (Нотариальный сбор)**: ~**0.10 %–1.0 %** of contract value, sliding scale per Notarial Chamber tariff schedule (Cabinet Decree on Notarial Tariff). **Correction (2026-05-27)**: notarisation is **NOT statutorily mandatory** — transaction in simple written form is legally sufficient per [egov.kz buying-property page](https://egov.kz/cms/en/articles/buy_sale/purchase_of_real_estate). What IS mandatory is **state registration in USREC** (via Government for Citizens / ЦОН) for the transaction to be valid; ~90 % of transactions still use notary for security + spousal-consent verification + foreigner-status validation (customary, not statutory). Law on Notariate = Law No. 155-I of 14 July 1997.
- **State registration fee at USREC** (via Government for Citizens / ЦОН): **fixed nominal fees**:
  - Standard registration: ~KZT 10,000–25,000 ($20–$50) (verify [Government for Citizens fee schedule](https://gov4c.kz/en/))
  - Express (1–24 hr): ~KZT 30,000–60,000 ($60–125)
  - Cadastral passport / technical passport issuance: ~KZT 5,000–15,000
- **Real-estate agent (риелтор)**: typically **2–5 %** paid by seller; no statutory regulation; foreign buyers sometimes asked to pay buyer-side commission — negotiate
- **Total transaction cost** (buyer side, individual–individual resale): **~0.20 %–2.0 %** before agent commission ([Global Property Guide table](https://www.globalpropertyguide.com/asia/kazakhstan/taxes-and-costs)) — among the lowest in Asia/CIS

### Capital gains tax (CGT) on sale

Per Tax Code Art. 331 (current) + new Code 2026 carry-over (verify in [Adilet — Tax Code, Art. 331](https://adilet.zan.kz/eng/docs/K1700000120)):
- **Resident individual**, residential immovable held **≥ 2 years** from registration date: **EXEMPT** from PIT on gain — holding period raised from 1 year to 2 years by the new Tax Code for **properties acquired on/after 1 Jan 2026**; properties acquired ≤ 31 Dec 2025 keep the old **1-year** period (Krisha.kz 2026 rules explainer) (2026-07-03 verified)
- **Held < 2 years** (< 1 year for pre-2026 acquisitions) AND sold at a gain: gain taxed at progressive PIT (10 % up to 8,500 MCI ≈ KZT 36.8 M for 2026, 15 % above). No gain → no tax regardless of holding period
- **Non-resident individual** sale of KZ-located residential (any holding period): **15 % flat** on gross or net depending on whether buyer is a tax agent withholding (Tax Code Art. 644 + 645). 20 % rate if non-resident is from a tax-haven jurisdiction
- **Capital gains general rate** (other property types, securities, etc.): **15 %** (resident or non-resident)

### Personal income tax — general (Tax Code Art. 320)

| Period | Rate |
|---|---|
| **2025 (current)** | **10 % flat** for residents (worldwide income); 10 % for non-residents on KZ-source employment; 5–20 % for non-resident other income |
| **From 1 Jan 2026 (new Tax Code)** | **10 % up to 8,500 MCI/year; 15 % above** for residents — progressive scale, applies to rental + capital gains + other income |
| Non-resident employment income | 10 % flat (unchanged) |

- **MCI 2025**: **KZT 3,932** (Monthly Calculation Index — base unit for tax, fees, social benefits; revised annually)
- 8,500 MCI 2025 = **KZT 33,422,000** (~$70k) — bracket trigger
- **Dividend WHT**: 5 % up to 230,000 MCI/year; 15 % above (new Code)
- Standard tax deduction: 30 MCI/month (raised from 14 MCI; 360 MCI/year)
- **Universal Tax Filing**: Form 270.00 mandatory annually for residents with foreign accounts >1,000 MCI or foreign assets, since 1 Jan 2025; deadline 15 Sep year+1; payment by 25 Sep year+1

### AML / cash limits + currency-payment rules

- **Currency Regulation Law No. 167-VI of 2018**: residents must transact in **tenge** for KZ-located goods + services + immovable property. Foreign-currency cash payments between residents **prohibited**; non-resident-to-resident contracts may be denominated in foreign currency but settlement preferentially in KZT at NBK reference rate
- **Cash-payment limit**: per Civil Code + Cash Discipline rules, cash payments between legal entities capped (verify current KZT cap at [nationalbank.kz](https://nationalbank.kz/)); for individuals buying real estate, **bank transfer is the standard**, especially for high-value transactions due to AML scrutiny
- **AML — Financial Monitoring Agency (Қаржылық мониторинг агенттігі)**, supervisor: [afm.gov.kz](https://afm.gov.kz/) (refuses non-KZ egress — its GOV.KZ entity page is [gov.kz/memleket/entities/afm](https://www.gov.kz/memleket/entities/afm?lang=ru)). **Notaries are obligated entities** under Art. 3(1)(6) of the Law of the Republic of Kazakhstan of 28 Aug 2009 No. 191-IV on Countering the Legalisation of Criminally Obtained Income and the Financing of Terrorism — as are advocates and independent legal professionals when acting for a client in the **purchase or sale of real estate** (Art. 3(1)(7)) — so expect source-of-funds checks, PEP screening and beneficial-owner identification ([statute text, ИПС «Әділет»](https://adilet.zan.kz/rus/docs/Z090000191_)) (2009 statute as amended to 2026; 2026-09-18 verified)

### Future risk

- **New Tax Code took effect 1 Jan 2026**: monitor [KGD.gov.kz](https://kgd.gov.kz/en) for subordinate regulations + clarifications; transitional provisions for 2026 expected via amendments through 2026–2027
- **VAT rate change**: standard rate **raised from 12 % to 16 %**, in force since 1 January 2026 under new Tax Code K2500000214 (2026-07-02 verified, source [eGov.kz Tax Code Q&A](https://egov.kz/cms/en/information/help/tax_code))
- **Property tax on high-value real estate — ENACTED (new Tax Code Art. 600/602/604, in force 1 Jan 2026)**: for individuals, all owned residential objects are aggregated; if combined government-assessed value at 31 Dec of the tax year exceeds **KZT 450 M**, tax = **KZT 2,946,600 + 2 % of the excess over 450 M** (additive formula per Art. 602, KGD-confirmed; local maslikhats may raise it up to +50 % for housing). First applies to holdings at 31 Dec 2026, billed in 2027 (KGD via LS.kz). Owners at ≤ 450 M keep the old per-object progressive cadastral schedule — unchanged for a single mid-segment flat/house; base is government-assessed (well below market) value. Separate 10 % luxury excise applies to cars >75 M and yachts/jets >100 M — NOT to real estate. (2026-07-03 verified)
- **Universal income declaration**: full rollout by 2025 — all residents must declare worldwide assets; foreign-property concealment fines = 3× MCI per concealed item (KPMG TBB 2025)
- **Potential digital-asset taxation**: clarified in Aug 2025 Law No. 208-VIII for individuals; rules tightening through 2026

---

## Section: `--rental`

### Long-term residential

**Tax options for individual landlord**:

1. **Personal Income Tax (PIT) without IE registration** — simplest path:
   - **10 % flat (2025)** on gross rental income for residents; **10 %/15 % progressive above 8,500 MCI from 2026**
   - Annual filing on **Form 270.00** by **15 September** year+1; payment by 25 September year+1
   - Example: Almaty 2-bed flat at KZT 300,000/month → KZT 3.6 M annual income → **KZT 360,000 PIT (~$750/year at 480 KZT/USD)**
   - Source: [BCC Bank — How to legally rent out an apartment](https://www.bcc.kz/en/bcc-journal/rent-out-apartment/)
   - **Non-resident landlord**: **10 %** WHT on KZ-source rental (Tax Code Art. 644)

2. **Patent regime (Патент)** — for individual entrepreneur (IE / ИП / Жеке кәсіпкер) operating without employees:
   - **1 % of gross income** + minimal social contributions
   - Cap: annual revenue ≤ **3,528 MCI** (~KZT 13.87 M / ~$29k for 2025 MCI)
   - No VAT, no employees, single-owner only
   - Filing via E-Salyq Business app monthly
   - Source: [BCC Bank rental guide]

3. **Simplified declaration regime (Упрощёнка / СНР)** — IE with employees allowed:
   - **3 % combined** (1.5 % PIT + 1.5 % social tax) on turnover
   - Cap: annual revenue ≤ **24,038 MCI** (~KZT 94.5 M / ~$197k); via TIS online cash-register up to **94,086 MCI** (~KZT 369.9 M)
   - Filing via Form 910 semi-annually
   - Source: [BCC Bank rental guide]

4. **Self-employed regime (Единый совокупный платёж — ЕСП / Salyk)** — pre-2026; 2026 change:
   - **2025**: ESP = 1 MCI/month if income <KZT 1.25 M/month
   - **2026 new Tax Code**: **4 % unified payment for self-employed** with income ≤ KZT 1.25 M/month — covers PIT + social + medical
   - Simplified for low-income occasional landlords
   - Source: [Moore Kazakhstan tax 2025 changes](https://kazakhstan.moore-global.com/tax-legislation-changes-effective-from-2025/)

> The **patent regime (1 % of gross)** is the canonical low-tax path for a single-property foreign landlord with PRP — but requires IE registration via [eGov](https://egov.kz/cms/en/psc-services) + [E-Salyq Business](https://kgd.gov.kz/en) monthly filings. The **Form 270.00 PIT path (10 %)** is simpler administratively (annual return only) but doubles the tax cost.

### Short-term rentals (STR / Airbnb / Booking)

**Status (2025–2026)**: largely treated as ordinary rental for tax purposes; emerging municipal-level regulation; no national STR-specific licence regime as of write date.

#### Tax classification

- **Individual operating informally**: 10 % PIT on net rental + risk of being reclassified as "entrepreneurial activity" (предпринимательская деятельность) → triggers IE registration + retroactive penalty
- **IE under Patent (1 %)**: works for STR if cap respected
- **IE under Simplified (3 %)**: works for STR with employees / higher turnover
- **VAT registration**: threshold reduced from **20,000 MCI → 10,000 MCI** from 1 Jan 2026 under the new Tax Code (was ~KZT 78.6 M / ~$164k at 2025 MCI) — VAT standard rate now **16 %** (raised from 12 % on 1 Jan 2026) (2026-07-02 verified, source [eGov.kz Tax Code Q&A](https://egov.kz/cms/en/information/help/tax_code))
- **Tourist tax / accommodation fee**: **NONE national**; some Almaty + Astana districts experimenting with municipal levies — verify per district akimat before listing
- **Hotel classification regime**: governed by Law on Tourism Activity No. 211-II of 2001 + Decree on Classification of Accommodation Establishments — applies to formal hotels/hostels; STR apartments mostly outside scope but enforcement tightening 2024 onward

#### Practical (2025–2026)

- **HOA approval** (КСК / ОСИ — Object of Joint Property): newer Almaty/Astana developments increasingly include STR restrictions in bylaws — check before buying. Post-2020 multi-apartment building law shifted to **ОСИ (Объединение собственников имущества)** mandatory — bylaws govern STR
- **Almaty Old City + Medeu prestige zones**: high nightly rate; 2022 Russian relocation surge created saturation in mid-segment STR; premium tier still under-supplied
- **Astana**: post-2017 EXPO + government district + AIFC drive year-round demand from business travellers; STR yields tighter on weekday/weekend split (Halyk Research 2024)
- **Trap — pre-1991 panel buildings (хрущёвка / 9-этажка)**: entrance security ("вахтёр") + concierge incompatible with self-check-in; tenant-mix friction common; STR practical only with smart-lock workaround

### Strategic notes

- **Almaty Bostandyk + Medeu + Esentai + Samal ("Golden Square")**: highest year-round STR yield; gentrification post-2022 Russian influx ([Times of Central Asia analysis](https://timesca.com/how-the-russian-relocation-wave-reshaped-kazakhstans-economy/))
- **Astana Esil + Kazakh Eli district**: government + AIFC + diplomatic core; high weekday business STR demand
- **Long-term residential gross yields** (per [Jarnias Cyril guide](https://www.jarniascyril.com/international-real-estate/invest-in-real-estate-kazakhstan-guide-for-foreigners/) 2024 + Krisha aggregate):
  - Almaty business class: ~7–9 %
  - Almaty comfort/middle: ~8–10 %
  - Almaty renovated Soviet apartments: ~10–12 %
  - Astana studios/1-bed: ~12 % (highest, driven by transient officials/contractors)
- **Aktobe / Atyrau / Aktau (oil belt)**: highest yields nationally (Aktobe rent +30.4 % YoY Dec 2025 per BNS) — but reliant on oil-sector employment + high tenant turnover

### Realistic configurations example

For an Almaty Bostandyk 2-bed (70 m², asking KZT 55 M / ~$115k) under STR:

| Option | Annual gross (est.) | Net (Patent IE 1 %) | Net (PIT 10 %) |
|---|---:|---:|---:|
| Long-term, KZT 280,000/month | KZT 3.36 M (~$7.0k) | KZT 3.33 M (~$6.9k) | KZT 3.0 M (~$6.3k) |
| STR 60 % occupancy × KZT 18,000/night | ~KZT 3.94 M (~$8.2k) | ~KZT 3.90 M | ~KZT 3.55 M |
| Premium STR (renovated, view), 50 % × KZT 30,000/night | ~KZT 5.48 M (~$11.4k) | ~KZT 5.42 M | ~KZT 4.93 M |

> Net figures **est.** — exclude utility costs, KSK/OSI fees, agency management (~15–25 %), platform fees (~15–18 % Airbnb). Verify per listing + per regime.

---

## Section: `--work=<profession>`

### Job platforms

- **HeadHunter Kazakhstan** ([hh.kz](https://hh.kz/)) — largest job board; Russian/Kazakh UI
- **Enbek.kz** ([enbek.kz](https://enbek.kz/)) — official state employment portal under Ministry of Labour ([Министерство труда](https://www.gov.kz/memleket/entities/enbek))
- **Jobs.kz**, **Rabota.nur.kz**, **OLX.kz Jobs**
- **LinkedIn Kazakhstan** — active in IT, finance, oil/gas (Tengiz, Karachaganak, Kashagan), BPO, NGO/IGO sectors
- **Astana Hub Jobs** ([astanahub.com/jobs](https://astanahub.com/en)) — IT/tech focused
- **Indeed Kazakhstan**, **Glassdoor** — limited but growing presence in Almaty/Astana

### Self-employment regimes (foreigners eligible with valid PRP / TRP / work permit)

- **Individual Entrepreneur (IE — Жеке кәсіпкер / Индивидуальный предприниматель)**: register at any Public Service Centre (ЦОН) in 1–3 days; ~free or KZT 5,000 fee
  - Default tax: **10 % PIT** on net (general regime)
  - **Patent regime**: 1 % of turnover (≤ 3,528 MCI/yr)
  - **Simplified regime**: 3 % of turnover (≤ 24,038 MCI/yr; up to 94,086 MCI with TIS)
- **TOO / LLP (Жауапкершілігі шектеулі серіктестік / Товарищество с ограниченной ответственностью)**: register via [eGov](https://egov.kz/) in 1–3 days; minimum capital **0 KZT** (statutory minimum was abolished); 20 % CIT + 5 %/10 % dividend WHT
- **AIFC participant**: register via AIFC Authority at [aifc.kz](https://aifc.kz/) — English-law, separate tax regime, 0 % CIT until 2066 for qualifying activities (Astana International Financial Centre Constitutional Law No. 438-V of 2015)
- **Astana Hub participant** (IT/tech only): register at [astanahub.com](https://astanahub.com/en) — **0 % CIT, 0 % VAT, 0 % PIT for resident IT employees, 0 % social tax for foreign employees, 5 % dividend WHT for non-residents** (Tax Code special-purpose articles + Order of Min Finance No. 1287 of 15 Dec 2022; subject to 100 % CIT-exemption rules under draft 2025 confirmation regime — see [Chambers and Partners 12 Nov 2025 article](https://chambers.com/articles/rules-on-cit-exemption-in-astana-hub))
- **Tax residency**: 183+ days in any consecutive 12-month period ending in current tax year (Tax Code Art. 217)

### Tech / IT-specific incentives

- **Astana Hub** (largest international technopark, Almaty + Astana presence): tax holiday until 2066; CIT-exemption confirmation required annually post-2025 reform
- **AIFC participants**: separate English-law regime; 0 % CIT for qualifying financial-sector activities for 50 years from 2018 (until 2066)
- **"Digital Nomad Residency"** (Astana Hub joint project, launched 2024): for foreign IT specialists with in-demand IT profession endorsement; up to 5-year residence permit; full track via [astanahub.com Digital Nomad](https://astanahub.com/en/article/kazakhstan-zapustil-proekt-digital-nomad-residency-dlia-privlecheniia-mirovykh-it-talantov)

### Salaried benchmarks

- **Average monthly nominal wage 2024 Q4 (BNS)**: **~KZT 411,000/month gross** (~$855 USD) economy-wide; 2025 levels expected ~KZT 460–490k
- **Almaty/Astana CBD finance + IT mid-level**: ~KZT 800,000–2,500,000/month (HH.kz reports 2024–2025)
- **Oil & gas (Tengizchevroil / KazMunayGas / Karachaganak / NCOC Kashagan)**: ~KZT 1,500,000–6,000,000/month senior technical (industry sources)
- **Minimum wage 2025**: **KZT 85,000/month** (~$177; unchanged since 2024 per [Moore Kazakhstan tax brief](https://kazakhstan.moore-global.com/tax-legislation-changes-effective-from-2025/))
- **MCI 2025**: **KZT 3,932** (raised from KZT 3,692 in 2024) — base unit for tax brackets, fees, fines

### Catchment heuristics

- **Almaty** (within 30 min of CBD): full salaried opportunity (banking, IT, BPO, energy, education, government, professional services); tier-1 labour market
- **Astana** (within 30 min): government + AIFC + diplomatic + state-owned enterprise HQs (KazMunayGas, Samruk-Kazyna, Eurasian Development Bank, Air Astana); tier-1 government-bias labour market
- **Shymkent**: regional industrial + agribusiness + oil-products refining; thinner skilled labour market
- **Aktobe + Atyrau + Aktau (oil belt)**: oil/gas + petrochemical industry concentration; specialised labour market
- **Karaganda + Pavlodar + Ust-Kamenogorsk (industrial north)**: metallurgy + coal + chemicals; declining demographic + labour pool
- **Rural / oblast-centre (Kostanay, Kyzylorda, Taraz, Kokshetau)**: agriculture + light industry; thin year-round salaried market

### Visa / residence pathway for working foreigners

- **30-day visa-free** for ~80 nationalities (US, EU, UK, CA, AU, NZ, JP, KR, GCC, CIS); covers business-trip + property-scoping
- **Neo Nomad visa**: introduced 2024; up to 1-year stay for remote workers (foreign-employer income); details at [mfa.gov.kz](https://www.mfa.gov.kz/en) (verify current rules)
- **Work Permit (рұқсат / разрешение)**: required for foreign employment via [Migration Service Committee](https://www.gov.kz/memleket/entities/qor?lang=en) under Ministry of Internal Affairs; quota-based for non-EAEU nationals; EAEU citizens (Russia/Belarus/Armenia/Kyrgyzstan) work without permit per EAEU Treaty Art. 97
- **Temporary Residence Permit (TRP — Уақытша тұру рұқсаты)**: tied to employer / business activity / family / study; 1-year renewable
- **Permanent Residence Permit (PRP — Тұрақты тұру рұқсаты)**: after **8 years of TRP** (Law on Migration No. 477-IV of 2011), or via:
  - Investor visa $300k (10-year residence; PRP-equivalent rights)
  - Marriage to KZ citizen + 3-year cohabitation
  - Ethnic Kazakh repatriation ("kandas" status — fast-track)
  - Highly-qualified specialist nominees
- **Naturalisation**: after **5 years of PRP** + Kazakh-language proficiency + renunciation of prior citizenship (KZ does not recognise dual citizenship for adults — Art. 10 Constitution; very narrow exceptions)

---

## Section: `--risks`

### Primary national sources

| Source | URL | What it gives |
|---|---|---|
| **Ministry of Emergency Situations (МЧС / ТЖМ — Төтенше жағдайлар министрлігі)** | [emer.gov.kz](https://emer.gov.kz/en) | Operational hazard data, flood/fire/earthquake response, civil protection plans |
| **National Centre for Seismological Observations & Research (NCSOR / ҰҒСЗО)** | [seismology.kz](https://seismology.kz/) | Real-time + historic seismicity, fault maps, intensity scenarios, building-code seismic zoning |
| **"Kazselezashchita" State Enterprise (Қазсельденқорғау / Казселезащита)** — Selevye / mudflow protection service | (under MES) regional offices | Mudflow protection infrastructure (Medeu dam etc.), mountain-lake outburst monitoring |
| **National Hydrometeorology Service "Kazhydromet" (Қазгидромет)** | [kazhydromet.kz](https://www.kazhydromet.kz/en/) | Weather, flood warnings, climate baseline, air quality (Almaty smog) |
| **Ministry of Ecology, Geology & Natural Resources** | [gov.kz/memleket/entities/ecogeo](https://www.gov.kz/memleket/entities/ecogeo?lang=en) | Environmental risk reports, geological maps |
| **Ministry of Industry & Construction** | [gov.kz/memleket/entities/industry](https://www.gov.kz/memleket/entities/industry?lang=en) | Building codes, construction-norms enforcement (CR / SP RK series) |
| **State Service on Property Issues / USREC** | via [eGov.kz](https://egov.kz/) | Cadastre + zoning + restricted-zone flag (border / strategic) |

### Seismicity — material concern, especially Almaty

- KZ sits on the **Tian Shan + Dzhungarian Alatau collision zone** — high seismicity in the south + southeast (Almaty, Almaty + Zhetysu + Jambyl oblasts); moderate elsewhere
- **Almaty is in the highest seismic zone** in KZ — **MSK intensity 9–10** (per Almaty City Zoning Code + [JICA-supported Almaty disaster study](https://aurf.ahacentre.org/images/pdf/surveystudy/03_CN18_PR_Appendix%209_Zoning%20Code%20of%20Almaty%20City.pdf) Appendix 9)
- **Almaty Province has 64.5 % of the country's earthquake Average Annual Loss (AAL)** per [UNESCAP Kazakhstan Disaster Risk Profile](https://www.unescap.org/sites/default/files/Kazakhstan%20Disaster%20Risk%20Profile.pdf); South Kazakhstan 18.9 %, East Kazakhstan 7.1 %, Jambyl 6.9 % — these four provinces hold **97.4 % of national earthquake AAL**
- **Major historical events**:
  - **1887 Verny (Almaty) Mw 7.3** — destroyed most of the city; foundational event in Almaty seismic awareness
  - **1889 Chilik (south of Almaty) Mw 8.3** — among the largest continental earthquakes in history (revised estimate, [USGS catalog](https://www.usgs.gov/))
  - **1911 Kemin (Kyrgyzstan border) Mw 8.0** — felt severely in Almaty; 450 deaths region-wide
  - **2009 Tekeli (Almaty oblast) Mw 5.4** — 1 fatality; reminder of ongoing activity
  - **Multiple Mw 4–5 events 2019–2024** Almaty oblast region
- **Building code**: **SP RK 2.03-30-2017 "Construction in seismic zones"** + Almaty-specific microzoning **SP RK 2.03-31-2020 "Development of the territory of the city of Almaty, taking into account seismic micro zoning"** (2021 effective). Aligned with Eurocode 8 principles since 2010s transition (see [General Seismic Zoning paper, RT&A SI 2023](https://gnedenko.net/Journal/2023/SI_052023/RTA_SI_5_2023-28_275-282.pdf))
- **Almaty active fault map**: city zoning code identifies **active fault lines + soft-ground areas** — construction restricted/prohibited in active-fault corridors; new buildings on soft ground require enhanced earthquake-resistance design (JICA Appendix 9)
- **Pre-1991 Soviet panel-block stock** (хрущёвка 5-этажка, брежневка 9-этажка, 105-серия 16-этажка): retrofit status uneven; **independent structural survey strongly advised** before purchase, especially for Almaty buildings within active-fault buffer
- **Astana lower seismic risk**: MSK intensity 6–7; moderate; standard Eurocode 8 design adequate

### Mudflow (selevye / сель / сел) — Almaty-specific hazard

- Almaty sits at the toe of the **Trans-Ili Alatau (Заилийский Алатау)** — gorges feeding Bolshaya Almatinka, Malaya Almatinka, Esentai, Issyk rivers → **mudflow (sel) is recurrent and historically catastrophic**
- **1921 Almaty mudflow** — destroyed half the city; 500+ deaths
- **1963 Issyk Lake outburst mudflow** — wiped out resort + dozens of deaths
- **1973 Medeu mudflow** — would have devastated Almaty without the Medeu dam (held back ~5 million m³ of debris)
- **Medeu dam** (152 m height, ~6 million m³ reservoir capacity) — built 1966–1972 by directed-explosion method; UNESCO World Heritage tentative list nomination ([UNESCO entry 6914](https://whc.unesco.org/en/tentativelists/6914/)) — protects Almaty downtown from upper Malaya Almatinka catchment; still operational 2025
- **2026 update**: Kazakhstan identified **14 high-risk mountain lakes** prone to glacial lake outburst floods (GLOFs) → mudflow ([RiversHelp.org 2026](https://rivershelp.org/n/2584)) — climate-driven glacier melt accelerating risk
- **2022 Tekeli landslide** (Almaty oblast): houses destroyed; multiple casualties ([FloodList April-May 2022](https://floodlist.com/asia/kazakhstan-floods-landslides-april-may-2022))
- **Verification**: Kazselezashchita (under MES) maintains hazard zoning for mountain catchments; Almaty city zoning code overlays. **Critical buyer check** for Almaty foothill / canyon-mouth properties (Medeu, Bostandyk upper, Talgar gorge, Kaskelen) — request mudflow zoning confirmation from city akimat before deposit

### Flood risk (lowland)

- **Major rivers**: Irtysh (north — Pavlodar, Ust-Kamenogorsk), Ural/Zhayyk (west — Atyrau, Uralsk), Syrdarya (south — Kyzylorda), Ili (Almaty oblast), Tobol, Ishim
- **2024 spring floods**: catastrophic snowmelt + rainfall flooded much of north + west KZ — Petropavlovsk, Atyrau, Uralsk, Aktobe oblasts; thousands evacuated; estimated ~$3 billion damages; reform of MES + flood-protection infrastructure underway
- **2026 UNDP Central Asia Urban Risk study** ([Astana Times Feb 2026](https://astanatimes.com/2026/02/floods-fault-lines-and-heat-undp-flags-urban-risks-in-central-asia/)): heating networks **52 %** worn nationally; electricity grids up to **97 %** worn; water/sewer **58–62 %** worn — flood events frequently disrupt water + electricity service
- **Caspian sea-level dynamics** (Aktau, Atyrau coastal): falling **~1 m 2010–2024** per Tehran Convention monitoring; receding shorelines also expose port + sewer-outfall infrastructure mismatches (ironic risk inversion vs sea-level rise elsewhere); long-run trajectory uncertain

### Landslide / soil instability

- **Trans-Ili Alatau southern slopes (Almaty foothills, Talgar district, Kaskelen, Esik valley)**: significant landslide susceptibility; coupled with mudflow risk
- **Dzhungarian Alatau** (East Kazakhstan + Jetysu / Almaty oblast): post-glacial slopes, periodic landslides
- **Kok-Tobe hill** (Almaty central park hill): historical slide cracks; fortification arrangements ongoing; potential earthquake-triggered slide ([ADRC Astana 2007 Almaty seismic risk presentation](https://www.adrc.asia/acdr/2007astana/Presentations/Day2_Panel3/Panel3_DrNikolai_ENG.pdf))
- **Verification**: GIS-based landslide registry under Ministry of Industry & Construction; Almaty city has detailed microzoning (SP RK 2.03-31-2020); request from akimat for foothill purchases

### Air quality — Almaty smog (chronic concern)

- Almaty is one of the **most-polluted cities in Central Asia** in winter (Nov–Mar) due to:
  - Topographic bowl (Trans-Ili Alatau blocks northward dispersion)
  - Coal-fired Almaty CHPP-1, CHPP-2, CHPP-3 + extensive coal home-heating in private-house belt ("частный сектор")
  - Vehicle fleet (~600k cars in city) dominated by older imports
- Winter PM2.5 spikes est. **>150–300 μg/m³** (vs WHO 24-hr guideline 15 μg/m³) — verify current readings at Kazhydromet / IQAir
- **CHPP-3 modernisation** in progress 2025–2027; gas-conversion of private-sector heating subsidised; LPG/electric stove subsidy programme running
- Property buyers in Almaty Bostandyk/Almaly/Auezov should factor air filtration (HEPA + activated carbon) into renovation budget; foothill (Medeu, upper Bostandyk) cleaner than valley floor

### Build-era hazards

| Era | Hazards |
|---|---|
| **Pre-1917 (Tsarist Verny)** | Soft-fired brick + lime mortar; lead paint likely; weak seismic performance; rare survivors of 1887 + 1911 events |
| **1917–1955 (early Soviet, Stalinist Almaty + Karaganda)** | "Stalinka" 4–5 storey buildings; thicker walls + brick; better seismic than later panels; asbestos in some roofing |
| **1955–1991 (Khrushchov + Brezhnev panels)** | Khrushchovka 5-storey (1-464, 1-468 series), 9-storey + 16-storey panels (105 series); asbestos joints common; aging utility risers; uneven seismic retrofits; **Almaty has high concentration in Almaly + Auezov + Bostandyk lower** |
| **1991–2003 (post-Soviet collapse)** | Often unpermitted ("самострой" / kustar); legalised in waves under amnesty laws — verify USREC recordation |
| **2003–2014 (post-capital-move boom Astana + Almaty)** | Building boom in Astana especially; quality varies; SP RK seismic codes tightened post-2010 |
| **2014–present** | Modern code (SP RK 2.03-30-2017 + Almaty SP RK 2.03-31-2020); seismic + fire stricter; energy-efficiency requirements added 2018+; "comfort-class" + "business-class" + "premium-class" segmentation by developers |

**Asbestos**: pre-2005 likely in roofing + insulation; no national mandatory removal regime — buyer due diligence required.

### Mandatory documents at sale

| Document | Required because | Notes |
|---|---|---|
| **USREC extract — Form 2 (information on registered titles + technical characteristics)** | All sales | Verify owner + cadastral number + encumbrances (ипотека/mortgage, арест/seizure, сервитут/servitude); **free or ~KZT 500–2,000** at any ЦОН or via [egov.kz](https://egov.kz/cms/en/services/pass076_mu_ul) |
| **Sale-purchase contract (договор купли-продажи)** | All sales (Civil Code Art. 155) | Customary but not statutory — simple written form legally sufficient, notarisation used by ~90 % for security (see --tax 2026-05-27 correction); USREC state registration IS mandatory within 1 month of signing; in Russian or Kazakh |
| **Cadastral passport / Technical passport (технический паспорт / кадастровый паспорт)** | All sales | Issued by USREC since 2023 merger; ensure matches building footprint + interior layout (perepalanirovka / re-planning unrecorded = problem) |
| **Building completion / commissioning act (акт ввода в эксплуатацию)** | New builds + extensions | Confirms construction completed legally per shared-equity construction law (No. 180-V of 2016); **often missing** for pre-2007 self-built ("samostroy") objects → affects future renovation / extension permits |
| **No-debt certificate** (utilities, KSK/OSI building management fees) | Apartments in managed buildings | From KSK / OSI (housing cooperative or owners' association under 2020 multi-apartment building law) — ensure no debt attached to flat |
| **Spousal consent (нотариальное согласие супруга)** | When seller is married | Mandatory under Civil Code + Family Code; protects against spousal claim |
| **Heritage listing check** | Old Almaty + Verny-era buildings | Ministry of Culture register (verify at [gov.kz/memleket/entities/madeniet](https://www.gov.kz/memleket/entities/madeniet?lang=en)) — listing imposes severe renovation restrictions |
| **Currency-control declaration**: in some non-resident purchases | Where contract value > thresholds | Per Currency Regulation Law; AML monitoring through Financial Monitoring Agency (afm.gov.kz) |
| **Land-use type confirmation** | Houses + plots | Verify plot is "construction" or "with-building" type — NOT agricultural (foreigners cannot own ag land); Land Code Art. 23 |

### Climate change projections

- **Mean annual temperature**: +1.5 °C since 1976 baseline (Kazhydromet); +1.5–4.5 °C projected by 2100 (RCP4.5/8.5); steppe + south warming faster than mountain regions
- **Precipitation**: shifts to **more intense but less frequent** events; flash flood risk up; total annual precipitation forecast slightly down in steppe (Kostanay, North Kaz), up in mountains (Almaty, Zhambyl)
- **Glacier loss**: Trans-Ili Alatau + Dzhungarian Alatau lost **~30–35 %** of glacier mass since 1955; further **40–60 % loss projected by 2050** ([UNDP 2026 Central Asia urban risks study](https://astanatimes.com/2026/02/floods-fault-lines-and-heat-undp-flags-urban-risks-in-central-asia/)) → glacier-fed water decline (Almaty, Bishkek catchments), elevated GLOF/mudflow risk in transition phase
- **Heat**: Almaty summer days >35 °C projected to **double** by 2050; Astana summer days >30 °C up sharply
- **Cold extremes**: Astana winter cold extremes (-40 °C historically) softening but still major heating-load
- **Caspian sea-level**: declining 2010–2024 (~1 m); **opposite of global trend** — receding shorelines expose ports + sewer outfalls (Aktau, Bautino)
- **NDC**: KZ carbon-neutrality target 2060; Strategic Climate Plan 2023; National Climate Change Strategy adopted 2023

---

## Section: `--mains`

### National database + operators

- **Tariff regulator**: [Committee for Regulation of Natural Monopolies under Ministry of National Economy](https://www.gov.kz/memleket/entities/economy?lang=en) — sets utility tariffs (electricity, gas, water, heating)
- **Electricity transmission**: **KEGOC (Kazakhstan Electricity Grid Operating Company)** — [kegoc.kz](https://www.kegoc.kz/en) — national grid; distribution via regional electricity companies (REC):
  - Almaty: **Alatau Zharyk Kompaniyasy** + retail **AlmatyEnergoSbyt** ([esalmaty.kz](https://esalmaty.kz/en/))
  - Astana: **Astana-REC** + retail **Astana ENERGOSBYT**
  - Other regions: regional REC under Samruk-Energy or private ownership
- **Gas distribution**: **QazaqGaz** (national gas company, [qazaqgaz.kz](https://www.qazaqgaz.kz/en)); regional distribution via TauKenSamruk + private operators
- **Water + sewerage**:
  - Almaty: **Almaty Su** ([almatysu.kz](https://almatysu.kz/))
  - Astana: **Astana Su Arnasy** ([astanasu.kz](https://astanasu.kz/))
  - Shymkent: **Vodokanal Shymkent**
  - Other cities: municipal vodokanal (Russian-style municipal water utility)
- **District heating**: city CHPP plants + heating networks; Almaty CHPP-1, CHPP-2, CHPP-3; Astana CHPP-1, CHPP-2, CHPP-3; modernisation under **National Project "Modernisation of Energy and Communal Sectors" (MEKS / МЕКС)** 2025–2029 ([modernization.kz](https://modernization.kz/en/about)) — 13 trillion KZT investment programme (6.8T utilities + 6.2T energy; 2026 data, source primeminister.kz 28 Jul 2026)

### Verification

1. Listing language:
   - "**коммуникации все**" / "все коммуникации" / "барлық коммуникациялар" = full mains (water, sewer, gas, electricity, heating)
   - "**центральное отопление**" / "орталық жылыту" = district heating connected (typical in apartments)
   - "**автономное отопление (газовый котёл)**" = individual gas boiler — common in newer Almaty/Astana developments + private houses
   - "**скважина**" = own well; verify potability + permit
   - "**септик**" / "выгребная яма" = no mains sewer; cesspit
2. **Almaty + Astana + Shymkent urban core**: full mains assumed; **verify with operator before signing** (rare patches of unconnected legacy stock exist in private-house belt, especially Almaty Auezov + Turksib outer)
3. **Suburban dachas (дачи) + cottage-villages (коттеджный посёлок)**: often water-only or seasonal water; sewer rare; many rely on cesspits + septics; gas connection variable
4. **Rural settlements**: water often communal (single street pump / well); sewer rare; coal heating widespread → contributes to PM2.5 winter pollution

### Costs (estimated 2025–2026)

| Scenario | Cost (KZT, est.) |
|---|---:|
| Connection to existing nearby mains (urban) | ~KZT 200,000–800,000 (~$420–$1,670) |
| Mains drain extension (parcel where trunk line exists nearby) | ~KZT 600,000–2,500,000 |
| Borehole drilling (40–80 m, common depth) | ~KZT 1,200,000–4,000,000 |
| Septic tank install (typical residential, 2–4 person) | ~KZT 600,000–1,800,000 |
| Modern WWTP (BIO compliance, single-house) | ~KZT 2,000,000–6,000,000 |
| Gas connection from street main | ~KZT 350,000–1,200,000 |

> All KZT ranges are **est.** based on Almaty + Astana 2024–2025 contractor quotes aggregated from Krisha service classifieds + Almaty Su / Astana Su Arnasy published connection schedules. Verify with 2+ quotes per project.

### Utility tariffs (2025–2026, regulated)

| Utility | Tariff (residential, indicative) |
|---|---|
| **Electricity Almaty (AlmatyEnergoSbyt 3-tier differentiated)** | **Level 1** ~KZT 22.03/kWh incl. VAT (low-consumption band per resident); **Level 2** ~KZT 29.06/kWh; **Level 3** ~KZT 36.32/kWh ([esalmaty.kz tariff page](https://esalmaty.kz/en/home-tariffs/home-tariffs)) |
| **Electricity national average residential** | ~KZT 30.75/kWh (~$0.066/kWh; [Global Petrol Prices Sep 2025](https://www.globalpetrolprices.com/Kazakhstan/electricity_prices/)) |
| **Natural gas residential (QazaqGaz)** | ~KZT 18–35/m³ depending on region + consumption tier (verify current schedule) |
| **Water + sewer (Almaty Su residential metered)** | ~KZT 90–130/m³ for water + ~KZT 60–90/m³ for sewer (verify almatysu.kz current tariff) |
| **District heating (Almaty CHPP via QazTransGaz Aimak / regional)** | ~KZT 3,500–5,500/Gcal residential subsidised (varies by CHPP + region) |

(Tariffs indicative — KZ utility prices were suppressed below cost-recovery for decades under populist moratoriums; **moratorium ended 1 April 2026**. Actual 2026 hikes exceed the initially-announced 4–5 %: the Almaty (Alatau Zharyk) supply-component tariff rose **~+13 % from 1 Apr 2026** (ex-VAT, per network schedule — verify retail bands at esalmaty.kz), expert forecasts put nationwide phased electricity rises at **10–20 %**, and regions rolled out **5-year (2026–2030) tariff schedules April–June 2026** under the 'тариф в обмен на инвестиции' (tariff-for-investment) policy; the 12 %→16 % VAT rise (1 Jan 2026) was passed straight through to bills. Increases capped at forecast inflation (~9–12 %). **Material upward pressure on holding cost over 2026–2030** — 2026-07-03 verified.)

### Energy supply context

- KZ is a **net energy exporter** (oil + gas + uranium + coal); domestic supply secure but **infrastructure deeply worn** (52 % heat networks, up to 97 % electricity grids, 58–62 % water/sewer per UNDP 2026)
- **Coal dominant in power mix (~70 %)** + gas expanding; nuclear option approved by Oct 2024 referendum (Balkhash Lake site, partner selection 2025 — Rosatom-led consortium widely reported)
- **Renewables push**: 50 % renewables/clean energy by 2050 (Concept of Carbon Neutrality 2023); large solar + wind tenders in southern KZ + steppe
- **Astana CHPP-3 + Almaty CHPP-3 modernisation**: critical winter-supply backbone; Singaporean + Chinese contractors involved (Astana Times reporting 2025)

---

## Section: `--crime`

### Primary sources

- **Ministry of Internal Affairs (МВД / ІІМ — Ішкі істер министрлігі)**: [gov.kz/memleket/entities/iim](https://www.gov.kz/memleket/entities/iim?lang=en) — national crime statistics; **Committee for Legal Statistics & Special Records under Prosecutor General's Office**: [pravstat.prokuror.gov.kz](https://qamqor.gov.kz/) — primary statistical aggregator (open-data portal)
- **BNS annual yearbook** — Justice + Crime chapter: [stat.gov.kz](https://stat.gov.kz/)
- **General Prosecutor's Office (Бас прокуратура)**: [gov.kz/memleket/entities/prokuror](https://www.gov.kz/memleket/entities/prokuror?lang=en) — prosecutorial statistics
- **UNODC + Numbeo** for cross-country comparison

### Headline (2024 MVD + Pravstat data)

- KZ **registered crime rate has declined materially since 2015** under digital reporting reforms (LIS database, "Single Register of Pre-Trial Investigations" / ЕРДР); 2024 recorded crimes ~165,000 nationally per Pravstat (declining trend)
- **Property-related crimes** (theft, fraud, burglary): largest share of total
- **Almaty** + **Astana**: highest absolute volumes (urban-density effect); per capita rates moderate
- **Homicide rate 2023**: ~3.5–4.5 per 100k (declining from 2010 peak ~10/100k); modest by CIS standard
- **Tourist-zone safety**: high in Almaty CBD, Astana Esil, Shymkent CBD; standard urban scam awareness applies
- **2022 January unrest ("Qantar")**: nationwide protest violence Jan 2022; 230+ deaths; isolated event with significant aftermath in security/political reform — **not a property-investment-relevant ongoing risk** but signals the volatility ceiling; subsequent 2022 constitutional referendum + power transfer

### Verdict bands (parcel-level inference)

- 🟢 Almaty residential rayons inside 2-ring (Bostandyk, Medeu, central Almaly); Astana Esil, Almaty (Astana district), Saryarka inner cores; gated cottage villages
- 🟡 Almaty CBD tourist hotspots (rare petty pickpocketing, scam exposure); regional bus-station perimeters; Shymkent CBD
- 🟠 Specific high-incidence localities (Pravstat does not publish parcel-grade open data — verify per address with district police precinct / participkovy)
- 🔴 No specific routinely-flagged 🔴 zones in Almaty/Astana proper; outer industrial zones + transient-labour-camp peripheries in oil belt elevated; verify per case

### Verification

For parcel-level: visit the **district police precinct (РОВД / АРОВД)** for informal incident summary; ask for the precinct **uchastkovy (district inspector)**; Pravstat does not publish parcel-grade open data. Almaty + Astana have integrated district safety dashboards (akimat sites) — verify current.

---

## Section: `--amenities`

Universal — see `shared/amenities-osm.md`. KZ is **well-mapped on OpenStreetMap** in Almaty + Astana + Shymkent + Karaganda urban cores; thinner in oblast-centre + rural areas. Russian-Cyrillic `name:ru` is the dominant tag with `name:kk` (Kazakh-Cyrillic) increasingly added; Latin transliteration patchy. Yandex Maps + 2GIS (commercial) provide more granular street-level data than Google Maps in non-Almaty cities — cross-check rural OSM results before relying.

Brand-chain conventions:
- **Magnum** = largest hypermarket chain (food + general); **Galmart** = mid-tier Almaty + Astana premium; **Small / Astykzhan** = mid-tier
- **MART** + **Ramstore** + **Anvar** + **Family** = supermarket chains
- **Europharma**, **Sadyhan**, **Sapa-Pharm** = pharmacy chains
- **Mechta** = home appliances / DIY; **Leroy Merlin** has KZ presence (Almaty + Astana)
- Banks: Halyk, Kaspi, ForteBank, Bank CenterCredit, Eurasian Bank — ATMs ubiquitous
- **Kaspi.kz** = dominant fintech super-app (banking + marketplace + payments + classifieds) — reference point for "is this place usable digitally"

---

## Section: `--climate`

Universal — see `shared/climate-projections.md`. National source: **Kazhydromet** ([kazhydromet.kz](https://www.kazhydromet.kz/en/)) + KZ UNFCCC National Communications. Key projections: **+1.5–4.5 °C** by 2100 (RCP4.5/8.5); steppe + south warming fastest; Trans-Ili glacier loss 40–60 % by 2050 with elevated GLOF/mudflow risk in transition; Caspian sea-level declining 2010–2024 (-1m); winter cold extremes softening; summer >35 °C days doubling in Almaty by 2050; **carbon-neutrality 2060 target** (Strategic Climate Plan adopted 2023).

---

## Section: `--currency` (KZ-specific extension)

KZ has a **free-floating tenge** since 20 August 2015 devaluation event. Key dynamics:

- **NBK base rate**: **16.25 % (effective 7 Sep 2026)** — cut 50 bps at the 4 Sep 2026 meeting (corridor 15.25–17.25 %), third consecutive cut after 18.0→17.0 % (5 Jun 2026) and 17.0→16.75 % (24 Jul 2026), 175 bps of easing since June; NBK: annual inflation 9.8 % in Aug 2026, "single-digit levels" after an 11th consecutive monthly decline, and "the scope for further rate cuts is limited"; still among the highest in the broader region; next decisions 23 Oct and 4 Dec 2026 (2026-09-17 verified, NBK release 20272 + NBK base-rate decision schedule page)
- **Inflation**: **10.3 % June 2026 YoY** (down from 10.6 % Apr, 10.4 % May 2026; BNS/TradingEconomics) — easing but still above NBK's 4–5 % target band; NBK 2026 forecast 9–11 %
- **USDKZT trajectory 2020–2026**: 412 (2020 avg) → 511 (2025 avg) → 462–470 (Q1 2026 low) → **~474–486 (June–early July 2026; NBK official 3 Jul 2026 = 474.47)** — the early-2026 recovery partly unwound in June, then firmed again early July; check nationalbank.kz daily rate before any KZT conversion
- **Exchange-rate exposure during purchase**: contracts denominated in USD between non-resident parties are common, but settlement of KZ-real-estate transactions must occur in **KZT** at NBK reference rate on transaction day per Currency Regulation Law No. 167-VI of 2018
- **Capital controls**: relatively liberal vs Russia/Belarus; banks must report large transfers; AML/CFT scrutiny applies; outward transfers >$10k flagged; inward transfers free
- **Tenge outlook**: Halyk Research forecasts 2026 KZT pressured by import growth + reduced National Fund FX sales; tenge depreciation may accelerate in absence of new National Fund transfers
- **Practical buyer hedge**: keep purchase reserve in USD until 5–10 days before notarial signing; convert at contract-day NBK rate; consider AIFC USD-denominated instruments for longer-horizon parking
- **Sanctions context**: KZ is **not under Western sanctions**; KZ banks have correspondent banking with EU + US + UK; some KZ banks limit USD/EUR services for nationals of sanctioned jurisdictions (Russia, Belarus) due to secondary-sanction risk — not an issue for EU/UK/US/CA/AU buyers

---

## Cost benchmarks (KZ 2025–2026)

| Work | Cost (KZT, est.) | USD (~480 KZT/USD) |
|---|---:|---:|
| USREC extract Form 2 (standard) | ~500–2,000 | ~$1–4 |
| USREC registration of sale (standard 7 days) | ~10,000–25,000 | ~$20–50 |
| USREC registration (express 1–24 hr) | ~30,000–60,000 | ~$60–125 |
| Notarisation of sale contract | 0.10–1.0 % of contract value | sliding |
| Real-estate agent commission (paid by seller normally) | 2–5 % | sliding |
| Building inspector / independent structural survey | 80,000–400,000 | ~$170–830 |
| Asbestos test (single sample) | 25,000–80,000 | ~$50–170 |
| Radon test (3-month kit) | 30,000–100,000 | ~$60–210 |
| "Black-finish" → habitable apartment fit-out | 80,000–180,000 / m² | ~$170–375 / m² |
| Roof replacement (private house, 200 m²) | 4,000,000–9,000,000 | ~$8.3k–$18.7k |
| Full apartment renovation (Almaty mid-range, 80 m²) | 7,000,000–18,000,000 | ~$14.5k–$37.5k |
| Septic to mains connection | 600,000–2,500,000 | ~$1.25k–$5.2k |
| Annual property tax (residential, mid-segment Almaty flat) | ~3,000–50,000 | ~$6–105 |
| **Total transaction cost (buyer side, resale)** | **~0.2–2.0 % of price** | sliding |

## Active fiscal incentives (2025–2026)

- **Astana Hub IT regime** (0 % CIT, 0 % VAT, 0 % PIT for resident IT employees, 5 % dividend WHT to non-residents) — extended through 2066
- **AIFC (Astana International Financial Centre)** — 0 % CIT for qualifying activities through 2066; English-law jurisdiction; AFSA financial regulator; 0 % personal income tax for AIFC body employees (limited scope)
- **Special Economic Zones (СЭЗ / SEZ)**: 14 SEZs covering tech, manufacturing, port, petrochemical, agro — full or partial CIT/VAT/property tax exemption for in-zone resident activity (Almaty PIT, Astana Hub, Khorgos East Gate, Aktau Seaport, Pavlodar petrochemical, Park of Innovative Technologies "Almaty Tech Garden", etc.)
- **Patent regime (1 % of turnover)** for IE landlords ≤ 3,528 MCI/yr
- **Simplified declaration (3 % of turnover)** for IE ≤ 24,038 MCI/yr (94,086 MCI with TIS)
- **Self-employed regime (4 % from 2026)** for individuals ≤ 1.25 M KZT/month income
- **Investor visa $300k** (10-year residence, since 10 May 2025) — but real estate is **not a reported qualifying asset** (secondary guides — verify at MFA KZ)
- **Pension-fund withdrawal for housing**: residents may withdraw portion of UAPF savings exceeding "sufficiency threshold" for housing purchase, mortgage payment, or housing-improvement (since 2021 Tokayev programme) — material demand-side driver of post-2021 price acceleration
- **Subsidised mortgage programmes**: "**7-20-25**" (7 % rate, 20 % down, 25 years), "**Otbasy Bank Bakytty Otbasy**" + various Otbasy Bank programmes — mostly KZ-citizen-only (verify foreigner eligibility per programme)

## Common listing platforms

- **Krisha.kz** — full extraction, largest portal, Kolesa Group *(per listing — verify with cadastre / on visit)*
- **Etagi.com / Etagi.kz** — agency network *(per listing — verify with cadastre / on visit)*
- **OLX.kz**, **Kn.kz**, **Nedvizhka.kz**, **Resmi.kz** *(per listing — verify with cadastre / on visit)*
- Developer-direct: **BI Group**, **BAZIS-A**, **Highvill**, **Tumar Stroy**, **Orda Invest**, **Nurly Zhol**
- **Telegram channels** (`t.me/krisha_almaty`, `t.me/astana_realty`) — high volume, unverified
- **Kaspi.kz Marketplace** RE section — emerging, fintech-integrated

## Caveats unique to KZ

- **Foreigners with PRP** = same residential rights as citizens; **temporarily-residing foreigners CANNOT own residential housing** (Law on Legal Status of Foreigners Art. 9) — major gating factor; PRP normally requires 8 years TRP OR investor visa OR family/repatriation pathway
- **Foreigners CANNOT own agricultural land** (since 2021 ban); **CAN own** land "for construction" or "with existing buildings" only (Land Code Art. 23)
- **Investor visa $300k** does not list real estate as a qualifying asset (per secondary guides — verify at MFA KZ) — KZ property purchase ≠ residence pathway, unlike Türkiye/Greece/Portugal/UAE
- **Cadastral USREC system unified 1 July 2023**: cadastral passport + technical passport now combined; verify all sales reflect post-2023 registration
- **Annual property tax negligibly low** (~$5–$50/year for a typical Almaty flat) — **except** high-value owners: combined assessed value >KZT 450 M pays KZT 2,946,600 + 2 % of the excess (Art. 602, tax year 2026 onward, first billed 2027) (2026-07-03)
- **Transaction costs ~0.2–2.0 %** — among Asia/CIS lowest (no transfer tax, low notary, low USREC fees)
- **CGT exemption after 2-year holding** for residents (raised from 1 year for acquisitions from 1 Jan 2026; pre-2026 purchases keep 1 year) — still short vs most jurisdictions
- **2026 progressive PIT** (10 %/15 % above 8,500 MCI) — verify rental + capital gains impact for high-end portfolios
- **VAT rate change 1 Jan 2026** — verify exact new rate at KGD before relying
- **Currency risk**: KZT free-floating, 22 % depreciation 2020–2025; high NBK base rate 16.25 % (cut 50 bps at the 4 Sep 2026 meeting, effective 7 Sep); inflation 9.8 % (Aug 2026, NBK)
- **Almaty seismic exposure**: highest in country (MSK 9–10 zone); pre-1991 panel stock requires structural survey
- **Almaty mudflow exposure**: foothill + canyon-mouth properties require Kazselezashchita / akimat zoning confirmation; Medeu dam protects upper Malaya Almatinka but other catchments variable
- **Almaty winter air quality**: chronic PM2.5 spikes; HEPA filtration recommended; CHPP-3 modernisation 2025–2027 may improve
- **Astana extreme cold**: -40 °C historical; heating-load + window-glazing class material to TCO
- **Pension-fund withdrawal for housing** (since 2021): structural demand floor; partly explains 2022–2025 price acceleration alongside Russian relocation
- **Russian relocation impact**: Almaty + Astana ~40 % above 2021 prices; "Golden Square" gentrification; mid-segment STR saturation
- **Utility tariff moratorium ended 1 April 2026**: actual 2026 hikes exceed the initial 4–5 % — Almaty (Alatau Zharyk) supply-component ~+13 % ex-VAT from 1 Apr 2026, nationwide electricity rises forecast 10–20 %, 5-year (2026–2030) regional schedules under 'tariff-for-investment', VAT 12→16 % passthrough → **upward pressure on holding cost** (2026-07-03)
- **Heritage/Soviet-era panel-block trap**: 1955–1991 stock dominates Almaty mid-segment; asbestos + uneven seismic retrofit; commission independent structural survey
- **Self-built (samostroy) legalisation history**: pre-2007 unpermitted construction was waved through several legalisation rounds; some titles look clean but lack original building permit — affects future renovation/extension
- **HOA rules tightening**: post-2020 OSI mandatory replacing KSK; STR restrictions in newer building bylaws — verify before listing
- **2022 capital city renaming**: "Nur-Sultan" reverted to "Astana" (Sep 2022 constitutional law); pre-2022 documents may use either; both refer to the same city

## Reddit / forum sources

- **r/Kazakhstan** (general; English/Russian/Kazakh mix)
- **r/Almaty**, **r/Astana** (city-specific; smaller communities)
- **r/expat_kazakhstan**, **r/RussiansInKazakhstan** (relocation focus)
- **Facebook**: "Expats in Kazakhstan", "Foreigners in Almaty", "Astana Expats Community"
- **Telegram**: dozens of city-specific RE channels (`t.me/krisha_almaty`, `t.me/astana_realty`, `t.me/almaty_arenda`, `t.me/relocation_kz`)
- **Astana Hub forums** (IT/tech-leaning relocation discussion)

## Verification authorities

| Authority | When to call / visit |
|---|---|
| **Public Service Centre (ЦОН — Centre Obsluzhivaniya Naseleniya / Government for Citizens)** | USREC extract, cadastral passport, IE registration, foreigner ID, all egov-portal services in person; nationwide branches |
| **eGov.kz** | Online USREC extract Form-2, IE registration, tax filing — requires Electronic Digital Signature (EDS / ЭЦП); foreigners with IIN can register |
| **State Revenue Committee (KGD / ҚТД — Қаржы министрлігі Мемлекеттік кірістер комитеті)** | [kgd.gov.kz](https://kgd.gov.kz/en) — tax residency, IE applications, Form 270.00 PIT filing, VAT registration |
| **National Bank of Kazakhstan** | [nationalbank.kz](https://nationalbank.kz/) — currency-control declarations for cross-border, USDKZT reference rate |
| **Notarial Chamber of Kazakhstan (Республикалық нотариаттық палата)** | [notariat.kz](https://notariat.kz/) — find notary, verify notary licence |
| **Almaty / Astana / Shymkent Akimat (City Hall)** | [almaty.gov.kz](https://www.gov.kz/memleket/entities/almaty?lang=en), [astana.gov.kz](https://www.gov.kz/memleket/entities/astana?lang=en) — local property tax rates, zoning, building permits |
| **Almaty Su / Astana Su Arnasy** | Mains water + sewer connection verification |
| **AlmatyEnergoSbyt / Astana ENERGOSBYT** | Electricity connection + tariff |
| **Kazselezashchita (under MES)** | Mudflow zoning certification (Almaty foothill purchases — critical) |
| **National Centre for Seismological Observations & Research** | Seismic-zoning certification (Almaty active-fault verification) |
| **MFA** ([mfa.gov.kz](https://www.mfa.gov.kz/en)) | Visa eligibility, residence permit pathway |
| **Migration Service Committee (MoIA)** | Work permit, TRP, PRP applications |
| **Astana Hub** ([astanahub.com](https://astanahub.com/)) | IT-sector tax regime, digital nomad residency |
| **AIFC Authority** ([aifc.kz](https://aifc.kz/)) | English-law incorporation, investor visa simplified track |
| **Adilet Legal Information System** ([adilet.zan.kz](https://adilet.zan.kz/eng/)) | Tax Code, Civil Code, Land Code, all subordinate acts |
| **Pravstat (Committee for Legal Statistics)** | Crime statistics by region |

## Quirks to know

- **Cadastral number `XX-XXX-XXX-XXX`** for land plots; immovable property objects (flats etc.) carry separate technical/cadastral passport — confirm both before any paperwork
- **Almaty district names** use both Russian + Kazakh: Almaly / Алмалы, Auezov / Әуезов, Bostandyk / Бостандық, Medeu / Медеу, Naurzybay / Наурызбай, Saryjab / Сарыжаб, Turksib / Түрксіб, Almaty (Astana) — confirm cadastral number not just the street address
- **Astana district names**: Esil / Есіл, Almaty / Алматы (district within Astana — confusingly named), Saryarka / Сарыарқа, Baikonyr / Байқоңыр, Nura / Нұра — same caution
- **"Golden Square" (Золотой квадрат)**: Almaty premium central rectangle bounded by Abay / Dostyk / Al-Farabi / Furmanov; consistently highest per-m² nationally
- **Kaspi.kz**: dominant fintech super-app in KZ — used for banking + RE classifieds + payments + e-gov interactions; foreign buyers should obtain Kaspi account or equivalent for friction-free transactions (requires IIN + KZ-issued bank card)
- **IIN (Individual Identification Number / ЖСН — Жеке сәйкестендіру нөмірі)**: 12-digit personal ID — required for all legal/tax/banking transactions; foreigners can obtain IIN at any ЦОН with passport + ~1 day; **prerequisite for property purchase, IE registration, eGov access**
- **Notarisation customary, not statutory**: notarisation is customary (~90 % of transactions) but **NOT statutorily mandatory** — simple written form is legally sufficient (Civil Code Art. 155); what IS mandatory is **USREC state registration** for the transaction to be valid (see --tax correction 2026-05-27)
- **USREC same-day registration**: express 1-hour service available at major ЦОН; among Asia's fastest cadastres
- **"Бесплатные мётры" (free metres) trap**: some new-build adverts inflate m² by adding common-area allocation pro-rata; verify cadastral passport m² not advertised m²
- **Dual-language documents**: contracts often bilingual KZ/RU; legal effect with Kazakh-language version per Constitution Art. 7.1 — but Russian text governs in practice for foreigner contracts
- **Pension-fund withdrawal eligibility check**: KZ citizens can withdraw UAPF for housing, foreigners with PRP cannot (citizen-only programme) — does not affect foreign buyers but explains local-buyer demand surge
- **2022 capital renaming Nur-Sultan → Astana**: documents pre-Sep 2022 may say "Nur-Sultan"; both refer to same city; unify in your due-diligence

## Source URL templates

| Source | URL pattern |
|---|---|
| Bureau of National Statistics (BNS) | [stat.gov.kz](https://stat.gov.kz/) |
| eGov public services portal | [egov.kz](https://egov.kz/) |
| Government for Citizens (ЦОН network) | [gov4c.kz](https://gov4c.kz/) |
| Adilet legal information system | [adilet.zan.kz](https://adilet.zan.kz/eng/) |
| State Revenue Committee (KGD) | [kgd.gov.kz](https://kgd.gov.kz/en) |
| National Bank of Kazakhstan | [nationalbank.kz](https://nationalbank.kz/) |
| Krisha.kz listings | [krisha.kz](https://krisha.kz/) |
| Krisha.kz Almaty sale | [krisha.kz/prodazha/kvartiry/almaty/](https://krisha.kz/prodazha/kvartiry/almaty/) |
| MFA visa info | [mfa.gov.kz/en](https://www.mfa.gov.kz/en) |
| Astana Hub | [astanahub.com/en](https://astanahub.com/en) |
| AIFC | [aifc.kz](https://aifc.kz/) |
| Almaty Akimat | [almaty.gov.kz](https://www.gov.kz/memleket/entities/almaty?lang=en) |
| Astana Akimat | [astana.gov.kz](https://www.gov.kz/memleket/entities/astana?lang=en) |
| AlmatyEnergoSbyt tariffs | [esalmaty.kz/en/home-tariffs](https://esalmaty.kz/en/home-tariffs/home-tariffs) |
| Almaty Su (water) | [almatysu.kz](https://almatysu.kz/) |
| Astana Su Arnasy | [astanasu.kz](https://astanasu.kz/) |
| MEKS energy modernisation | [modernization.kz/en](https://modernization.kz/en/about) |
| Ministry of Emergency Situations | [emer.gov.kz/en](https://emer.gov.kz/en) |
| Kazhydromet | [kazhydromet.kz/en](https://www.kazhydromet.kz/en/) |
| Pravstat (crime statistics) | [pravstat.prokuror.gov.kz](https://qamqor.gov.kz/) |
| AERC real-estate analytics | [aerc.org.kz/en](https://aerc.org.kz/en) |
| Halyk Finance research | [halykfinance.kz](https://halykfinance.kz/) |

## Status

**Status**: ✅ fully populated (initially populated 2026-05-07)
**Confidence**: HIGH for cadastre + tax (current 2025 + new Tax Code 2026 transition) + foreign-buyer rules (Land Code Art. 23 + Law on Legal Status of Foreigners Art. 9 + 2021 ag-land ban — multi-source corroborated against KPMG TIES 2025, PwC Tax Summary, Gratanet legal practitioner note, Adilet primary statute). MEDIUM for short-let regulation (no national STR statute as of 2025; municipal layer in flux), parcel-level seismic data (Almaty SP RK 2.03-31-2020 microzoning is district-level — parcel certification requires NCSOR request), parcel-level mudflow zoning (Kazselezashchita maps commune-level for Almaty foothill; parcel certification on request). LOW for VAT-rate-change exact landing post-1 Jan 2026 (verify at KGD before relying), 2026 MCI value (verify at MoF), and local Akimat 2026 property-tax coefficient adjustments.
**Last verified**: 2026-09-17 (NBK base rate re-verified — 4 Sep 2026 cut to 16.25 % effective 7 Sep, CPI 9.8 % Aug 2026; previous stamp 2026-08-05: 24 Jul 2026 cut to 16.75 %, CPI 10.2 % Jul 2026; balance of 2026-07-03 Tier-A refresh unchanged; Almaty mobility department and AML obligated-entity basis corrected 2026-09-18 per gov.kz + Law 191-IV Art. 3). Macro / mains / visa tracker entries re-checked 2026-09-24 (November regwatch wave, run early; see shared/regulatory-watch.md).