The Department of State Revenue for the Mangystau region informs that, 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, rotating payments are made to rotated civil servants for the period of their official duties in accordance with the approved rules, as well as housing payments.

Subparagraph 69) of paragraph 1 of Article 1 of the Labor Code of the Republic of Kazakhstan defines the concept of compensation payments, which include monetary payments related to reimbursement to employees of costs related to the performance of their labor or other duties provided for 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 from the state budget, subject to withholding tax, is reduced by income, including compensation, paid in the amounts established by the legislation of the Republic of Kazakhstan.

In accordance with paragraph 3.2 of the Minutes of the meeting of the Project Office for the Implementation of the new Tax Code, chaired by Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan S.M. Zhumangarin dated July 8, 2026, an approach was approved providing for the application of a reduction in the taxable income of an individual by the amount of rotational and housing payments made from the state budget in accordance with the Laws Of the Republic of Kazakhstan "On Civil Service" and "On Housing relations".

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1259843?lang=ru