Unified land tax

      For the purposes of this Chapter, agricultural producers are legal entities, peasant or farm enterprises engaged in the production and sale of the following agricultural products (for the purposes of this Chapter, hereinafter referred to as agricultural products):

      1) crop products;

      2) livestock products;

      3) poultry products;

      4) apicultural products.

      For the purposes of this Chapter, agricultural products also include aquaculture (fish farming) products.

      2. This Code provides for the following special tax regimes for agricultural producers:

      1) that for agricultural producers and agricultural cooperatives;

       2) that for peasant or farm enterprises.

       A taxable period for the application of the special tax regime is a calendar year.

       1. The special tax regime for peasant or farm enterprises shall be entitled to apply to peasant or farm enterprises that are not payers of the value-added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code, if there are land plots on the territory of the Republic of Kazakhstan on the rights of private ownership and (or) land use (including the right of secondary land use).

      2. For the purpose of applying a special tax regime for peasant or farming enterprises, the total area of agricultural land plots on the rights of private ownership and (or) land use (including the right of secondary land use) must not exceed the size of the maximum area of a land plot established for:

      1 territorial zone - 5,000 ha;

      2 territorial zone - 3,500 ha;

      3 territorial zone - 1,500 ha;

      4 territorial zone - 500 ha.

      The calculation of the single land tax shall be made by the taxpayer independently by applying a rate of 0.5 percent to the object of taxation for the reporting tax period.