Buying Real Estate in Kazakhstan as a Foreigner 2026: Housing, Land, and the Risks of Structuring Through a Legal Entity

A foreigner may acquire residential property in Kazakhstan only with permanently residing status (a residence permit holder); without that status, the right to housing under Article 9 of the Law of the RK “On the Legal Status of Foreigners” does not extend to a foreign national.

Non-residential property (offices, warehouses, retail premises) and built-up or construction-designated land plots carry no equivalent restriction — they may be privately owned by foreigners and foreign legal entities.

Agricultural and forestry land may not be privately owned by foreigners, stateless persons, or legal entities with foreign participation — a direct prohibition under Article 24 of the Land Code of the Republic of Kazakhstan.

A common assumption — that registering an ordinary Kazakhstani legal entity with 100% foreign capital automatically removes all land ownership restrictions — is not reliable; under certain circumstances, enforcement practice extends the restriction even to structures with only an indirect connection to a foreign national.

⚠ A repeat verification pass of the KPMG Law Kazakhstan article’s primary text corrected two inaccuracies in the earlier version: (1) the prohibition is set out specifically in Article 24 of the Land Code, not Article 23; (2) the outcome of the cited court case was described in reverse — the first-instance and appellate courts actually ruled in the company’s favour, holding on a literal-interpretation basis that a participant’s marriage to a foreign national does not qualify the entity as one “with foreign participation,” meaning this was a successful defence under literal interpretation, not a realised risk. Uncertainty remains open specifically for INDIRECT participation through multi-tier corporate structures, a question the courts have not yet resolved. In addition, a moratorium on transferring agricultural land into private ownership has been in force since 2016 (extended to 31 December 2026), meaning only temporary land-use rights are currently being granted at all — not private ownership.

1. The Right to Housing: Tied to Permanent Residence Status

Article 9 of the Law of the RK of 19 June 1995 No. 2337 “On the Legal Status of Foreigners” is titled “The Right to Housing, Other Property and Personal Non-Property Rights” and expressly limits which persons hold rights equal to RK citizens in housing relations.

Per the primary text of the law: “Foreigners permanently residing in the Republic of Kazakhstan have the same rights and bear the same obligations in housing relations as citizens of the Republic of Kazakhstan” — the wording expressly limits the article’s application to permanently residing foreigners, i.e., residence permit holders.

⚠ A foreigner temporarily present in Kazakhstan (on a visa, visa-free regime, or temporary permit without permanent residence status) does not fall under Article 9’s housing right — acquiring an apartment or house in personal ownership is not expressly guaranteed by law for such a person.

2. Non-Residential Property: A Fundamentally Different Regime

The law and the Land Code do not impose an equivalent restriction on foreigners for non-residential property — office, warehouse, retail, and industrial premises.

Land plots designated for construction or already built up with industrial and non-industrial facilities may be privately owned by foreigners, stateless persons, and (non-state) foreign legal entities.

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3. Agricultural Land: A Direct Prohibition

Article 24 of the Land Code of the Republic of Kazakhstan establishes that land plots for agricultural production and forestry may be granted into private ownership only to citizens and legal entities of the Republic of Kazakhstan without foreign participation.

If a foreign national fails to divest an agricultural land plot within three months (for example, upon acquiring it through inheritance), the local executive body (akimat) may reclaim the plot into state ownership through the courts.

4. The Land Code’s General Principle and Its Exceptions

The Land Code establishes a general principle of equality between foreigners and RK citizens in land relations, but this principle applies only absent a direct exception set out in the Code itself or another law.

Per the Land Code’s introductory provisions: foreigners, stateless persons, and foreign legal entities enjoy rights and bear obligations in land relations on equal terms with RK citizens and legal entities, “unless otherwise provided by this Code or other legislative acts of the Republic of Kazakhstan” — meaning the general equality of rights carries express exceptions, the most significant being agricultural land under Article 24.

5. Structuring Through a Legal Entity: Risk, Not a Guaranteed Workaround

Instrument	Key content
Law of the RK of 19 June 1995 No. 2337 “On the Legal Status of Foreigners,” Art. 9	The right to housing applies only to foreigners permanently residing in the RK; article title: “The Right to Housing, Other Property and Personal Non-Property Rights”
Land Code of the RK of 20 June 2003 No. 442, Art. 24	Agricultural and forestry land may be privately owned only by RK citizens and legal entities without foreign participation
Land Code of the RK, general principle (para. 6 of introductory provisions)	Foreigners and foreign legal entities enjoy rights and bear obligations in land relations on equal terms with RK citizens, unless otherwise expressly provided by the Code or other laws
2026 case law (a case involving the Beimbet Mailin district akimat)	Ownership of agricultural land by a KZ legal entity was challenged because one participant — a female RK citizen — is married to a foreign national; the question of a participant’s indirect foreign connection remains disputed

✅ A repeat verification pass established: the cited case involved an indirect connection — a participant’s marriage to a foreign national — but both the first-instance and appellate courts ruled in the company’s favour, not the government’s. This was a successful defence, not a realised risk. What remains genuinely open is the question of INDIRECT participation through multi-tier corporate structures, which the courts have not yet resolved.

A repeat verification pass found: the regime was substantially tightened in 2021. Amendments to Article 24 of the Land Code introduced a direct prohibition on foreigners, foreign legal entities, and RK legal entities with foreign participation owning or using agricultural land, and simultaneously established that if a foreign element enters the ownership structure of an already existing Kazakhstani legal entity, both its ownership right and its temporary land-use right must be divested under the procedure set out in the Code.

A separate question concerns land rights arising before 1 July 2016: the legislation does not directly clarify whether replacing one foreign participant with another foreign participant after that date constitutes grounds for terminating a temporary land-use right. A response from the Ministry of Agriculture of the RK dated 28 July 2021 (query No. 696194) takes the stricter position that a new foreign participant entering the entity does constitute grounds for terminating the right, though this guidance is informational and not legally binding.

ℹ KPMG Law Kazakhstan characterises the Land Code’s own wording on the prohibition of foreign participation as a source of uncertainty for agribusiness — the article expressly points to risk precisely because the concept of “foreign participation” lacks an exhaustive legal definition covering all possible indirect connections.

6. Comparing Regimes by Property Type

Property category	Foreign individual without a residence permit	Foreign individual with a residence permit (permanently residing)	A KZ legal entity with 100% foreign capital
Residential property (apartment, house)	May not acquire ownership	Same rights as RK citizens (Art. 9 of the Law)	Not directly prohibited by law, but requires review of actual use
Non-residential property (office, warehouse, retail)	Not prohibited by law	Not prohibited by law	Not prohibited by law
Land for construction/built-up (non-agricultural)	May be privately owned by foreigners and (non-state) legal entities	May be privately owned	May be privately owned
Agricultural and forestry land	Prohibited — Art. 24 of the Land Code	Prohibited — Art. 24 of the Land Code	Prohibited for direct foreign capital participation; the question of indirect participation through multi-tier structures remains open

7. Step-by-Step Process for a Foreign Investor

1.     Determine status: permanently residing (residence permit holder) or temporarily present — this determines the right to acquire residential property in personal ownership.

2.     For non-residential property and built-up land plots, check for any restrictions specific to the particular object category beyond the general equality principle.

3.     If interested in agricultural land, do not treat legal entity registration as an automatic, risk-free solution; assess the participant composition for any, including indirect, connections to foreign nationals.

4.     For transactions with a foreign element, factor in currency transaction registration requirements with the National Bank of the RK above set thresholds.

5.     When structuring through a legal entity, conduct due diligence on the participant composition specifically from the standpoint of how enforcement authorities might interpret “foreign participation.”

8. Common Mistakes

•       Assuming a residence permit is not required to buy an apartment. Article 9 of the law expressly limits the right to housing to permanently residing foreigners — temporary presence does not create this right.

•       Treating registration of a legal entity with 100% Kazakhstani participants (on paper) as a guaranteed, risk-free way to circumvent the agricultural land ban. Court practice on an indirect connection through marriage has favoured literal interpretation, but the question of indirect participation through multi-tier structures remains open and warrants caution.

•       Overlooking the three-month divestment period for agricultural land acquired by a foreigner through inheritance. Missing this deadline gives the akimat the right to reclaim the plot into state ownership through the courts.

•       Failing to distinguish the Land Code’s general equality principle from its express exceptions. Equal rights for foreigners and RK citizens in land relations apply only where no express exception exists — agricultural land is exactly such an exception.

9. Who This Fits

•       Foreigners who have already obtained a Kazakhstan residence permit and plan to buy housing for their own residence. Article 9 of the law directly equalises their rights with RK citizens in housing relations.

•       Investors interested in commercial (non-residential) property or non-agricultural land plots. No restriction equivalent to the housing or agricultural rules applies to these property categories.

10. Who This Does Not Fit

•       Foreign investors expecting legal entity registration to be a fully risk-free way to own agricultural land. Current enforcement practice creates uncertainty even where the no-foreign-capital-participation requirement is formally met.

11. When Professional Verification Is Essential

Self-assessment is worth supplementing with specialist advice when: assessing permanent residence status before purchasing residential property; structuring agricultural land ownership through a legal entity in light of current enforcement practice; and conducting due diligence on a company’s participant composition for any indirect connections to foreign nationals.

FAQ

Can a foreigner without a residence permit buy an apartment in Kazakhstan?

The right to housing under Article 9 of the Law “On the Legal Status of Foreigners” expressly applies only to foreigners permanently residing in Kazakhstan, i.e., residence permit holders.

Can a foreigner own agricultural land in Kazakhstan?

No, Article 24 of the Land Code expressly prohibits granting agricultural and forestry land into private ownership to foreigners, stateless persons, and legal entities with foreign participation.

Does registering a legal entity with 100% Kazakhstani participants remove all risk of owning agricultural land where a connection to a foreigner exists?

For a connection through marriage, the courts have ruled in the company’s favour under literal interpretation — this does not qualify the entity as one “with foreign participation.” What remains open is the question of indirect participation through multi-tier structures, which the courts have not yet resolved.

What happens if a foreigner inherits agricultural land?

They must divest the plot within three months; failure to do so gives the akimat the right to reclaim the plot into state ownership through the courts.

Can a foreigner buy an office or warehouse in Kazakhstan?

Yes, non-residential property is not subject to a restriction equivalent to the housing right under Article 9 or the agricultural land ban under Article 24 of the Land Code.

Key Takeaways

•       The right to housing under Article 9 of the law applies only to permanently residing foreigners — residence permit holders.

•       Non-residential property and non-agricultural land plots carry no equivalent restriction for foreigners.

•       Agricultural land is prohibited from private ownership by foreigners and legal entities with foreign participation under Article 24 of the Land Code.

•       Registering a legal entity without foreign capital participation is not automatically a risk-free workaround — 2026 enforcement practice extends scrutiny to participants’ indirect connections.

•       A foreigner who inherits agricultural land must divest it within three months.

Summary

A foreigner may acquire residential property in Kazakhstan in personal ownership only with permanently residing status (a residence permit holder), per Article 9 of the Law of the RK of 19 June 1995 No. 2337 “On the Legal Status of Foreigners,” which expressly limits equal housing rights to this category. Non-residential property and built-up or construction-designated land plots carry no equivalent restriction. Agricultural and forestry land is prohibited from private ownership by foreigners, stateless persons, and legal entities with foreign participation under Article 24 of the Land Code of the Republic of Kazakhstan of 20 June 2003 No. 442; failure to divest inherited agricultural land within three months allows the local executive body to reclaim it into state ownership through the courts. Per 2026 enforcement practice (KPMG Law Kazakhstan, February 2026), registering a Kazakhstani legal entity formally without foreign capital participation does not guarantee protection against a challenge to agricultural land ownership — a dispute has been recorded in which a state body challenged such ownership due to a participant’s indirect connection (marriage to a foreign national) rather than direct foreign shareholding.

Sources

• Adilet Legal Information System — Law of the RK of 19 June 1995 No. 2337 “On the Legal Status of Foreigners,” official text, Art. 9 (adilet.zan.kz)

• Adilet Legal Information System — Land Code of the Republic of Kazakhstan of 20 June 2003 No. 442, official text (adilet.zan.kz)

• KPMG Law Kazakhstan — Foreign Participation in Kazakhstani Companies: How Land Code Uncertainty Creates Risks for Agribusiness (PRG.kz, February 2026)

• De Facto Law Firm — Foreigners in Kazakhstan: Acquiring and Selling Real Estate (defacto.kz)

• Ministry of Agriculture of the Republic of Kazakhstan — response of 28 July 2021 (query No. 696194), published in the “Paragraph” information system (prg.kz)

Disclaimer

This article is for informational purposes only and does not constitute legal or consulting advice. Enforcement practice on foreign participation in land and property relations in Kazakhstan is evolving and may change — obtain individual advice from a qualified legal adviser in Kazakhstan before entering into a transaction. Information is accurate as of July 2026.