Taxation when renting apartments: what will change in 2024?

Photo by: Getty Images / Yevgeniy Sambulov

The Unified Payment (UP) was introduced temporarily for 5 years (from 2019 to 2023) only for self-employed citizens who provided services exclusively to individuals, reports.

Citizens who paid the UP had the right not to register as an individual entrepreneur (IE) if the income received for the calendar year did not exceed 4.1 million tenge (1175 MCI).

Payment of the UP allowed to use medical care within the framework of compulsory social health insurance, to receive social benefits.

The period of application of the UP ends on December 31, 2023.

Since 2024, citizens who rent apartments can pay taxes in one of the following ways:

1) register as an IE and pay taxes depending on the selected tax regime. For example:

  • a special tax regime (STR) on the basis of the patent – the rate of individual income tax (IIT) is 1%, the patent is redeemed from 1 month to a year;
  • a STR on the basis of the simplified declaration – the IIT rate is 1.5%, social tax is 1.5%, reporting is provided 1 time in half a year;
  • STR using a special mobile application, the IIT rate is 1% of income, reporting is not provided, the application will calculate taxes and payments for you.

At the same time, it must be remembered that it is also necessary to pay social payments. The minimum amount of social payments from an entrepreneur who does not belong to preferential categories is 14350 tenge in 2023. These are payments in favor of the entrepreneur himself (for 2023 pension contributions – 7000 tenge, social contributions – 2450 tenge, health insurance contributions – 4900 tenge);

2) without registration of an IE:

  • an individual income tax declaration (form 240.00) is submitted once a year, an IIT in the amount of 10% of the amount of income received;
  • when renting an apartment to a legal entity or sole proprietor, the tenant pays taxes for you. The amount of personal income tax in the amount of 10%, mandatory pension contributions – 10%, contributions to compulsory social health insurance – 2% of the amount of income received.
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