Tourism Regulations Updated - FCHAIN

Tourism Regulations Updated

In Kazakhstan, significant amendments have been introduced to regulatory acts governing tourism activities and state support measures for businesses in the tourism sector. By Order No. 146 of the Acting Minister of Tourism and Sports of the Republic of Kazakhstan dated 31 July 2026, amendments and additions were introduced to ten orders at once. The amendments concern the training of tourism industry specialists, subsidies and reimbursement of business expenses, development of tourism infrastructure, as well as the procedure for payment of the tourist fee by foreign citizens. The majority of the amendments have been effective since 17 August 2026, while the updated Rules for the payment of the tourist fee by foreign citizens have been effective since 25 August 2026. Let us consider the key changes.

 

Retraining and Advanced Training of Tourism Specialists

The Rules for retraining and advanced training of specialists in the field of tourism activities have been approved in a new edition. Retraining and advanced training are conducted in the form of special courses and classes. Their duration is determined by the relevant training programs. To undergo training, organizations operating in the tourism sector submit an application to an educational organization. The application must be accompanied by copies of:

1. a license for tour operator activities or an extract from the state electronic register of travel agents;
2. employees’ education documents in tourism-related disciplines;
3. identity documents of employees who are citizens of the Republic of Kazakhstan.

Upon completion of retraining or advanced training, specialists are issued the relevant certificate.

 

Subsidies for Air Tickets for Minor Tourists

The Rules for subsidizing the cost of a ticket included in a tourism product for the air transportation of minor passengers within Kazakhstan have been updated. The regulatory framework now also expressly provides for requirements applicable to the tourism product that includes the subsidized air ticket. Thus, when using this support measure, tourism companies must take into account not only the procedure for obtaining the subsidy but also the established requirements for the tourism product itself.

 

Subsidizing the Costs of Maintaining Sanitary Facilities

The rules of state support for entrepreneurs who incur expenses for maintaining sanitary facilities have been amended. The updated regulation determines:

1. the subsidy rules;
2. the amount of the subsidy;
3. requirements for sanitary facilities;
4. conditions for providing support for facilities located at tourism resources and along routes leading to them.

For businesses, this means more detailed regulation of the requirements for facilities whose maintenance costs may be partially compensated by the state.

 

Priority Tourism Areas

The Rules for the formation, operation and management of priority tourism areas have been approved in a new edition. The document regulates the procedure for establishing and further operating such areas, as well as matters relating to their management. The amendments are relevant to investors, developers and other business entities implementing or planning projects in Kazakhstan’s tourism areas.

 

Subsidies for Tour Operators for Foreign Tourists

The Rules for subsidizing the costs of tour operators in the field of inbound tourism for each foreign tourist have been updated. The regulatory act now additionally establishes:

1. the amount of the subsidy;
2. requirements for subsidizing the relevant expenses.

The amendments should be taken into account by tour operators working with foreign tourists and planning to receive state support.

 

Reimbursement of Costs for Equipment for Ski Resorts

The Rules for reimbursing part of entrepreneurs’ costs for the purchase of equipment and machinery for ski resorts have been amended. At the same time, a list of equipment and machinery whose purchase costs may be partially reimbursed has been established. The list includes: cableways: travelators, drag lifts, chairlifts, gondola lifts, combined lifts, and baby lifts. Artificial snowmaking systems: mobile snow generators, stationary snow generators, snow guns and snow cannons. Snow-grooming equipment: snow groomers. For ski resort operators and investors, this is an important clarification: specific categories of equipment whose costs may qualify for the reimbursement mechanism have now been defined by regulation.

 

Reimbursement of Costs for the Construction of Roadside Service Facilities

The rules for reimbursing part of entrepreneurs’ costs for the construction of roadside service facilities have been updated. A list of facilities whose construction may qualify for the reimbursement mechanism has also been established. It includes: motels, hotels, campsites, vehicle service stations, petrol stations, cafés, canteens and restaurants, shops, retail pavilions and mini-markets, recreation areas, camping sites and rest parking areas. The amendments may be of particular interest to companies planning investments in Kazakhstan’s tourism and roadside infrastructure.

 

Reimbursement of Costs for the Purchase of Tourist Transport

The Rules for reimbursing part of the costs incurred by entrepreneurs engaged in tourism activities for the purchase of motor vehicles are now in effect in a new edition. This applies to vehicles with a seating capacity of more than eight passengers, excluding the driver’s seat. The updated regulation provides not only the rules and amount of reimbursement but also requirements for vehicles whose purchase costs may be partially reimbursed.

 

Support for the Construction and Reconstruction of Tourism Facilities

The regulation governing the reimbursement of part of entrepreneurs’ costs for the construction and reconstruction of tourism facilities has been amended. In the new edition, the focus is on visitor centres and tourist accommodation facilities. The regulatory act establishes the rules and amount of partial reimbursement of costs, as well as requirements for the relevant facilities. Companies planning the construction or reconstruction of tourism infrastructure are advised to take the established requirements into account in advance when preparing their projects and financial models.

 

New Rules for the Payment of the Tourist Fee by Foreign Citizens

A separate amendment entered into force on 25 August 2026 — the Rules for the payment of the tourist fee by foreign citizens were approved in a new edition. The tourist fee is a payment charged to foreign tourists for each day of stay at accommodation facilities. However, the rules do not apply to accommodation in:

1. hostels;
2. guest houses;
3. rental housing in cities and districts.

Operators of the tourist fee are persons providing tourists with the relevant accommodation facilities. The payer may be either the foreign citizen or an individual or legal entity paying for the foreign citizen’s accommodation, for example:

1. the inviting party;
2. a tour operator.

Importantly, the amount of the tourist fee is not included in the accommodation price. Under the new edition of the Rules, a rate of 0% of the cost of stay applies to the tourist fee at accommodation facilities.

The rates are determined on the basis of current statistical data compared with the corresponding period of the previous year. At the same time, rates may be changed depending on seasonality within the established limits, but no more than twice a year.

 

What Do the Changes Mean for the Tourism Business?

The update of ten regulatory acts at once demonstrates the further detailing of state support mechanisms for Kazakhstan’s tourism industry. For tour operators, hotel businesses, investors, owners of roadside service facilities and ski resorts, it is particularly important to check whether their projects and internal processes comply with the new requirements. When planning to receive subsidies or reimbursement of expenses, businesses should take into account not only the availability of state support itself but also the requirements applicable to facilities, equipment, vehicles, tourism products and supporting documents.

 

FChain — Professional Support for Tourism Businesses

Legislative changes may directly affect a company’s expenses, contractual relationships, taxation, accounting and the ability to use state support measures. FChain provides comprehensive support to companies operating in tourism, hospitality and related industries. We can provide:

• Accounting Recovery;
• Payroll Services;
• HR Audit;
• Legal Support for Business;
• Company Registration;
• Drafting Contracts.

Are you planning a tourism project in Kazakhstan or would you like to check how the new requirements may affect your company’s activities? Contact FChain specialists — we can help you understand the applicable legal requirements and organize the necessary business processes taking into account the latest changes.

 

Tax Accounting for Long-Term Construction Contracts

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820