In accordance with the provisions of Articles 41, 51, and 52 of the Law of the Republic of Kazakhstan "On the Civil Service of the Republic of Kazakhstan," in the absence of official housing, civil servants subject to rotation receive rotation payments and housing payments for the duration of the performance of their official duties, in accordance with approved rules.

      Subparagraph 69) of Paragraph 1 of Article 1 of the Labor Code of the Republic of Kazakhstan defines the concept of compensatory payments; these include, among other things, monetary payments intended to reimburse employees for expenses incurred in the performance of their labor duties or other duties prescribed by the laws of the Republic of Kazakhstan.

    In accordance with subparagraph 10) of Article 432 of the Tax Code of the Republic of Kazakhstan, income in the form of payments funded by the state budget, subject to taxation at the source of payment, is reduced by income—including compensation—paid in amounts established by the legislation of the Republic of Kazakhstan.

      In accordance with Item 3.2 of the Minutes of the meeting of the Project Office for the implementation of the new Tax Code—chaired by S.M. Zhumangarin, Deputy Prime Minister and Minister of National Economy of the Republic of Kazakhstan, on July 8, 2026—an approach was approved providing for the reduction of an individual's taxable income by the amount of rotational and housing payments made from state budget funds in accordance with the Laws of the Republic of Kazakhstan "On Public Service" and "On Housing Relations."

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1259108?lang=ru