Kazakhstan has introduced amendments to the regulatory legal acts governing the provision of certain state support measures to business entities operating in the tourism sector.
The amendments were introduced by Order No. 146 of the Acting Minister of Tourism and Sports of the Republic of Kazakhstan dated July 31, 2026, “On Amendments and Additions to Certain Orders,” registered with the Ministry of Justice of the Republic of Kazakhstan on August 3, 2026, under No. 39473.
Under the Order, the rules for providing a number of state support measures have been revised, including support for the maintenance of sanitary and hygienic facilities, construction of roadside service facilities, acquisition of tourist vehicles, as well as construction and reconstruction of visitor centers and tourist accommodation facilities.
The amendments are aimed at clarifying the conditions for obtaining state support, establishing requirements for facilities and vehicles, and improving the procedures for reviewing applications and subsequent monitoring.
Maintenance of Sanitary and Hygienic Facilities
The procedure for subsidizing part of the costs incurred by business entities for the maintenance of sanitary and hygienic facilities (SHFs) located at tourist resources and along routes leading to them has been updated.
The new version clarifies the definition of a sanitary and hygienic facility. SHFs include landscaped standalone stationary or mobile structures located at tourist resources and/or along routes leading to them, along highways, within specially protected natural areas, or as part of a roadside service facility.
The concept of a “functioning SHF cabin” has also been introduced. It means a cabin accessible for its intended use and equipped in a manner that ensures its operation in accordance with the established requirements.
A specific list of eligible expenses has been established. These include costs directly related to ensuring the operation of SHFs and maintaining appropriate sanitary conditions, including:
- cleaning;
- purchase of sanitary and hygienic supplies;
- disinfection;
- utilities;
- lighting;
- water supply;
- waste removal;
- purchase of consumable materials;
- other operating expenses.
Costs associated with the construction, reconstruction and major repair of SHFs are not eligible for subsidies.
Specific requirements have also been established for SHFs whose maintenance is subject to subsidization.
In particular, the facility must actually be operational and comply with the established sanitary and technical requirements. An SHF must have at least three functioning cabins, including facilities for men and women, as well as a cabin accessible to persons with disabilities.
The subsidy is provided in the amount of KZT 83,300 per month within the established subsidy period.
The monitoring procedure has also been strengthened. During the review of applications, submitted documents may be verified, additional information may be requested where necessary, and compliance of the SHF with the established requirements may be checked.
If violations are identified, the business entity is given an opportunity to rectify them within the prescribed period. If the violations are not remedied, the SHF may be removed from the relevant list and subsidization may be terminated.
Thus, state support is provided based not only on the existence of a facility, but also on its actual operation and compliance with the established requirements.
State Support for the Construction of Roadside Service Facilities
The amendments also cover state support for the construction of roadside service facilities.
The new version of the rules establishes a list of facilities whose construction may serve as a basis for reimbursement, as well as requirements applicable to such facilities.
The list includes, among others:
- motels;
- hotels;
- campsites;
- service stations;
- filling stations;
- catering facilities;
- retail facilities;
- recreation areas;
- camping areas;
- parking facilities and other facilities provided for by the approved list.
State support is provided for facilities located at tourist resources and/or along routes leading to them, along roads of national and/or local significance.
To receive reimbursement, a business entity must submit the required package of documents, including documents confirming rights to the facility, the facility commissioning certificate, design and design-estimate documentation with a positive expert assessment, as well as information required under the rules.
The requirement to provide information on the dynamics of growth in value-added tax over the previous two years remains in place. This requirement does not apply to entities that are not VAT payers, as well as to entities operating for less than three years in the cases provided for by the rules.
The reimbursement amount is 10% of the cost of construction of the facility, determined in accordance with the established rules.
The new version also establishes specific requirements for the roadside service facility itself.
The facility must:
- be located at a tourist resource and/or along a route leading to it;
- be owned by the business entity;
- have been commissioned;
- actually operate;
- be used for its intended purpose;
- provide accessibility for persons with disabilities;
- have the necessary engineering and utility infrastructure.
Thus, reimbursement is linked not only to the fact that construction has been carried out, but also to the subsequent actual operation of the facility and its compliance with the established requirements.
Reimbursement of Part of the Costs of Purchasing Tourist Vehicles
The rules for reimbursing part of the costs incurred by business entities engaged in tourism activities for the purchase of motor vehicles with more than eight passenger seats, excluding the driver's seat, have been updated.
The amount of state support remains at 25% of the cost of the vehicle.
At the same time, the requirements for vehicles eligible for reimbursement have been clarified.
In particular, the vehicle must be no more than five years old, including the year of manufacture, and must not have previously been used for business activities.
Restrictions have also been established for certain types of vehicles. Vehicles with special controls, including fully hand-operated controls, as well as right-hand-drive vehicles, are not eligible for reimbursement.
In addition, requirements for confirming the actual use of the purchased vehicle in tourism activities have been strengthened.
Under the new version, documents and information confirming the use of the vehicle for providing tourism services must be submitted, including relevant contracts, waybills and other documents stipulated by the rules.
Photo and video materials of the vehicle must also be provided.
After receiving state support, the business entity is required to comply with the established conditions for the use of the vehicle. Subsequent monitoring of its use in tourism activities is also предусмотрено.
Thus, the state support measure is aimed at upgrading and developing the transport infrastructure of the tourism sector, provided that the purchased vehicles are actually used to serve tourists.
Construction and Reconstruction of Visitor Centers and Tourist Accommodation Facilities
Amendments have also been introduced to the rules for reimbursing part of the costs incurred by business entities for the construction and reconstruction of visitor centers and tourist accommodation facilities.
The new version specifies the list of facilities covered by this state support measure.
The concept of a visitor center has been introduced. A visitor center is a tourism facility represented by a building, structure or premises intended to provide information about tourism potential and offer tourism services.
The concept of tourist accommodation facilities has also been clarified. These include hotels, motels, campsites, tourist bases, guest houses, holiday homes, boarding houses and other buildings and structures used for temporary accommodation and servicing of tourists.
Reimbursement is provided for the construction and reconstruction of the relevant facilities.
The reimbursement amount is 10% of the relevant costs in accordance with the established procedure.
To obtain state support, a business entity must submit the required package of documents, including documents confirming rights to the facility, the acceptance certificate, design and design-estimate documentation with a positive expert assessment, photo and video materials, as well as information on tax obligations required under the rules.
Special conditions are provided for certain categories of projects. In particular, the requirements concerning an increase in VAT do not apply, in the cases provided for by the rules, to projects involving the construction, expansion, reconstruction and equipping of 3-, 4- and 5-star hotels operated under franchises of international hotel chains.
The new version also establishes requirements directly applicable to visitor centers and tourist accommodation facilities.
The facility must:
- be located at tourist resources and/or along routes leading to them, on tourist routes and/or territories;
- be owned by the business entity;
- have been commissioned;
- actually operate;
- be used for its intended purpose;
- provide accessibility for persons with disabilities;
- have the necessary engineering and utility infrastructure;
- have the necessary premises and conditions for servicing tourists.
Thus, state support is provided taking into account the facility's actual readiness to serve tourists and its compliance with the established requirements.
Improving the Procedure for Reviewing Applications
One of the general areas of the amendments is the improvement of procedures for reviewing applications for state support measures.
The updated rules provide for:
- verification of the completeness of submitted documents;
- the possibility of obtaining additional information if there are doubts about the accuracy of the submitted documents;
- extension of the review period, where additional verification is required, by no more than 10 working days;
- compliance with the hearing procedure in accordance with the Administrative Procedural and Process-related Code of the Republic of Kazakhstan;
- holding commission meetings in person and/or via videoconference;
- audio and/or video recording of meetings.
Thus, the procedure for providing state support has become more detailed and provides for a unified approach to reviewing documents, verifying compliance with the established requirements and making decisions.
Main Amounts of State Support
Following the amendments, the main amounts of the state support measures covered are as follows:
| State support measure | Amount |
|---|---|
| Subsidization of SHF maintenance | KZT 83,300 per month |
| Reimbursement of costs for the construction of roadside service facilities | 10% |
| Reimbursement of costs for purchasing tourist vehicles with more than 8 passenger seats | 25% |
| Reimbursement of costs for the construction and reconstruction of visitor centers and tourist accommodation facilities | 10% |
At the same time, the main substance of the amendments is not an increase in the amount of state support, but rather the clarification of requirements for facilities and vehicles, specification of the list of documents, improvement of the application review procedure, and strengthening of mechanisms for monitoring the targeted use of the state support provided.
The Tourism and Investment Department of East Kazakhstan Region recommends that business entities planning to use these state support measures familiarize themselves with the requirements of the updated rules in advance and ensure that their facilities, vehicles and submitted documents comply with the established requirements.
