Expense reimbursement in Kazakhstan is governed by the Tax Code of the Republic of Kazakhstan. To ensure reimbursements are treated as non-taxable, strict documentation and compliance requirements must be followed.
This article outlines eligible expenses, documentation requirements, and applicable tax rules.
1. Travel & Transportation Expenses
Mileage Reimbursement
There is no statutory mileage rate per kilometer defined under Kazakh legislation
Employers may reimburse mileage based on internal policy
Parking and Tolls
Treated as separate reimbursable expenses
Must be supported by receipts or primary documentation
Transport Types
There are no strict restrictions on the mode of transport. Reimbursable options include:
Air travel
Rail and bus tickets
Taxi services
Rental vehicles
All expenses must be business-related and properly documented.
Business Travel Duration
Business trips should generally not exceed 40 calendar days to maintain non-taxable treatment in practice
Per diem limits must also be respected (see below)
2. Documentation & Invoicing Requirements
Proper documentation is essential to ensure reimbursements are not treated as taxable income.
Required Documents
Invoices
Receipts
Travel tickets
Other primary supporting documents
Invoice Requirements
It is strongly recommended that invoices are issued in the company’s name, including tax identification details
If documents are issued in the employee’s name, there is a risk of reclassification as taxable income
Minimum Thresholds
There is no minimum threshold for documentation
All expenses must be supported to qualify as non-taxable
3. Reimbursement & Tax Treatment
Non-Taxable Expenses
Provided proper documentation and business purpose are established, the following are generally non-taxable:
Transportation (airfare, rail, taxi, etc.)
Accommodation
Per diem allowances (within statutory limits)
Per Diems
Per diem allowances are non-taxable if they:
Fall within statutory limits
Relate to a properly documented business trip
2026 Per Diem Limits
Domestic (within Kazakhstan):
6 × Monthly Calculation Index (MCI)
→ 25,950 KZT per dayInternational travel:
8 × MCI
→ 34,600 KZT per day
(2026 MCI = 4,325 KZT)
Exceeding Per Diem Limits
Any amount above the statutory limits is treated as taxable income and subject to:
Personal Income Tax (PIT)
Social tax
Social contributions
Pension contributions
Taxable Expenses
The following are generally considered taxable:
Client entertainment expenses
Gifts
Health and wellness expenses
4. Additional Compliance Considerations
To ensure compliance and avoid reclassification of expenses as taxable income:
Key Principles
Documentation is critical
→ Missing documentation may result in taxationClear business purpose must be demonstrated
Separation of business and personal expenses must be maintained
Timely submission of expense reports is required
Expense Reporting
There is no single standardized format mandated by the Tax Code
However, submitting an expense report is standard practice and necessary to support non-taxable treatment
Employees should use the company-provided expense report template when submitting claims (attached below)
Key Takeaways
All expenses must be business-related and fully documented
Per diem limits must be respected to avoid taxation
Invoices should ideally be issued in the company’s name
Non-compliance may result in expenses being treated as taxable income