Does a Person with a Group II Disability Pay Tax When Selling an Apartment?

In 2026, Group II disability in itself is not specified in Article 411 of the Tax Code of the Republic of Kazakhstan as a separate ground for exempting income from the sale of an apartment from IIT. The taxable amount of income taxed independently by an individual is determined according to the formula established by the Code, taking into account the prescribed reductions and tax deductions (Article 411 of the Tax Code of the Republic of Kazakhstan). Therefore, the answer depends not only on the seller’s status, but also on whether the seller derives taxable income and which deductions may be applied specifically to that income.

Why disability status does not automatically cancel the tax

Article 411 of the Tax Code of the Republic of Kazakhstan establishes the procedure for determining the taxable amount of income subject to independent taxation by an individual. This provision does not specify Group II disability as an independent ground for excluding income from the sale of an apartment from taxation. Consequently, a full exemption based solely on a disability certificate cannot be applied under Article 411.

At the same time, Article 411 provides that the calculation of the taxable amount takes into account income by which income is reduced pursuant to paragraph 1 of Article 400 of the Tax Code of the Republic of Kazakhstan, as well as the tax deductions listed in paragraph 1 of Article 401 of the Tax Code of the Republic of Kazakhstan. Thus, a person’s status may be relevant only through a specific provision of the Code that expressly permits the respective reduction or deduction and applies to the income being calculated (Article 411 of the Tax Code of the Republic of Kazakhstan).

For the sale of an apartment, the calculation sequence remains the same: first, the income subject to independent taxation by the individual is determined, and then the reductions and tax deductions permitted by the Code are applied. Disability cannot be treated as a separate benefit that is not specified in the applicable provision.

What determines the tax on the sale of an apartment

To determine the amount of IIT, it is first necessary to establish whether the income received by the seller is income that the seller must tax independently. Article 411 governs the calculation of the taxable amount of such income, but does not itself establish the rules for determining income from the sale of an apartment, the period of ownership of the property, or its acquisition cost.

1. Type of income. For the calculation under Article 411, the income must qualify as income of an individual subject to independent taxation. An individual entrepreneur’s income, dividends, and the income of a resident labour immigrant are identified separately in Article 411 and are not included in the general formula in paragraph 1 of that Article.
2. Taxable amount. The calculation includes an individual’s income subject to independent taxation. Only the reductions and tax deductions provided for by the provisions of the Code specified in Article 411 are then applied (Article 411 of the Tax Code of the Republic of Kazakhstan).
3. Seller’s status. If the income is received by an individual outside the calculation of an individual entrepreneur’s taxable income, the procedure in paragraph 1 of Article 411 applies. Paragraph 2 of Article 411 provides a separate formula for calculating the taxable amount of an individual entrepreneur under the generally established taxation procedure.

Article 411 also contains a special condition for applying certain elements of the calculation: the provisions on adding income assessed by a tax agent and reducing income by the income specified in paragraph 1 of Article 400 of the Tax Code of the Republic of Kazakhstan apply when the aggregate amount of income taxed at the source of payment and independently exceeds 8500 times the MCI effective as at 1 January of the relevant financial year (Article 411 of the Tax Code of the Republic of Kazakhstan).

Therefore, IIT cannot be determined solely on the basis of the price specified in the sale agreement or solely on the basis of disability. The calculation requires the type of income, the applicable taxation procedure, and the reductions provided for by the Code to be determined in sequence.

What benefits are available to persons with Group II disabilities

Article 411 of the Tax Code of the Republic of Kazakhstan does not establish a separate social tax deduction of 5000 MCI for persons with Group II disabilities. Paragraph 2 of that Article is also not dedicated to such a deduction: it governs the determination of the taxable amount of an individual entrepreneur’s income under the generally established taxation procedure.

It is therefore incorrect to cite paragraph 2 of Article 411 as a provision granting a person with a disability a deduction of 5000 MCI upon the sale of an apartment. This reference confirms neither the amount of such a deduction nor its application to property income.

The following conclusions arise from the current wording of Article 411:

• the taxable amount of independently taxed income is calculated using the formula established by paragraph 1 of Article 411;
• only the reductions and tax deductions expressly assigned by the Code to the relevant articles are taken into account in the calculation;
• the amount of a tax deduction not applied by the tax agent is taken into account in accordance with the procedure referenced in Article 411;
• a separate calculation under paragraph 2 of Article 411 is used for the income of an individual entrepreneur under the generally established taxation procedure;
• Article 411 itself does not provide grounds for reducing income from the sale of an apartment by 5000 MCI solely due to Group II disability.

Important for the accountant: the calculation and its explanatory notes must specify the provision that actually establishes the applicable reduction or deduction. Article 411 confirms the general mechanism for determining the taxable amount, but does not replace the provision governing a specific deduction. Citing the wrong paragraph may result in an unjustified reduction of taxable income.

What the seller and accountant should do: step by step

1. Collect the apartment documents: the sale agreement, documents of title, and documents confirming the circumstances in which the property was acquired. They are necessary to classify the income received and substantiate the calculation.
2. Determine the type of income. It is necessary to establish whether the amount constitutes income of an individual subject to independent taxation or income of an individual entrepreneur. Article 411 provides different calculation rules for these cases.
3. Determine the income included in the calculation. Under paragraph 1 of Article 411, the starting amount is the income of an individual subject to independent taxation. Exceptions expressly specified in this provision cannot be included in the calculation under the general formula.
4. Separate reductions and deductions. Article 411 separately identifies income by which taxable income is reduced and tax deductions. Each amount must have a basis provided for by the Code (Article 411 of the Tax Code of the Republic of Kazakhstan).
5. Take the established threshold into account. For calculation elements in respect of which paragraph 1 of Article 411 establishes a limitation, compare the aggregate amount of income taxed at the source of payment and independently with 8500 times the MCI as at 1 January of the relevant financial year.
6. Document the calculation. The working calculation should separately show the included income, applied reductions, and tax deductions. The status of a person with a disability is reflected only when the Code provides a specific basis for the respective amount.

If an apartment is sold by several owners, the calculation should be prepared in relation to each seller’s income. Article 411 determines the taxable amount of income of a particular individual, so the status and deductions of one co-owner cannot automatically be transferred to the others.

If tax is assessed but cannot be paid immediately: deferral and instalment plan

Article 411 of the Tax Code of the Republic of Kazakhstan governs the determination of the taxable amount of income, but does not establish the time limits, grounds, or duration of a deferral or instalment plan. Therefore, statements about a deferral of up to six months and an instalment plan of up to thirty-six months cannot be substantiated by this Article.

The issue of extending the payment deadline is considered separately from the IIT calculation. First, the tax liability is determined under the rules applicable to the relevant income, and the taxable amount is calculated. The special provisions of the Code governing changes to the deadline for fulfilling a tax liability are then applied. The mere fact of Group II disability or a lack of funds on the payment date does not change the calculation formula under Article 411.

For accounting support, these procedures should be documented separately: the calculation of the taxable amount confirms the amount of the liability, while an application to extend the deadline for fulfilling it is part of a separate procedure. Article 411 does not permit calculated income to be reduced due to difficulties with making a lump-sum payment.

Frequently asked questions

Does Group II disability fully exempt a person from tax when selling an apartment? — Article 411 of the Tax Code of the Republic of Kazakhstan does not specify Group II disability as an independent ground for a full exemption. Under this Article, the taxable amount of independently taxed income is calculated taking into account only the reductions and tax deductions provided for by the Code.

What deduction is available to a person with a Group II disability? — Article 411 does not establish the amount of 5000 MCI or the right to apply it to income from the sale of an apartment. Paragraph 2 of Article 411 governs the calculation of the taxable amount of an individual entrepreneur’s income under the generally established taxation procedure, rather than a special disability deduction.

Can Article 411 be cited to apply a deduction? — Article 411 confirms that, when determining the taxable amount, the tax deductions specified in paragraph 1 of Article 401 of the Tax Code of the Republic of Kazakhstan are taken into account, including their unused amounts as provided for by the Code. However, the grounds for and amount of a specific deduction must follow from the provision establishing it (Article 411 of the Tax Code of the Republic of Kazakhstan).

Must income from which tax was withheld by a tax agent be taken into account? — Paragraph 1 of Article 411 provides for the addition of income assessed by a tax agent and taxed at the source of payment, other than dividends. For the relevant elements of the formula, the condition is that aggregate income must exceed 8500 times the MCI as at 1 January of the financial year (Article 411 of the Tax Code of the Republic of Kazakhstan).

Is the calculation the same for an ordinary individual and an individual entrepreneur? — No. Paragraph 1 of Article 411 establishes the calculation for independently taxed income of an individual, subject to the expressly specified exceptions, while paragraph 2 establishes a separate calculation of the taxable amount of an individual entrepreneur’s income under the generally established taxation procedure.

What should be done if tax has been assessed but there are insufficient funds for a lump-sum payment? — Tax calculation and changing the payment deadline are separate procedures. Article 411 determines the taxable amount, but does not govern the duration or terms of a deferral or instalment plan.

Can the status of one owner be applied to all income from the sale of an apartment? — There are no grounds for including the income of all sellers in one person’s calculation. The taxable amount under Article 411 is determined in relation to the income of the respective individual, so the calculation for each co-owner must be prepared separately.

Sources

• Tax Code of the Republic of Kazakhstan, Article 411 “Determination of the taxable income of an individual subject to independent taxation by the individual”