Daily Rental in Kazakhstan in 2026: What Accountants Should Consider

What daily rental means

Daily rental is the provision of an apartment, serviced apartment, or other premises for a short term, with payment charged per day or for an agreed period of stay. For an accountant in Kazakhstan, what matters is not the wording of the listing but the actual substance of the transaction: who provides the property, to whom it is provided, for what period, which services are included in the price, and which documents support the settlements.

The phrase “daily apartment rental” is often used in everyday speech and search queries. In the agreement and accounting documents, it is preferable to use unambiguous wording: specify the property, period of stay, price, payment procedure, scope of additional services, booking cancellation terms, and the parties’ liability.

The tax and accounting treatment is determined by the circumstances of the specific transaction. Regularly renting out several properties, placing advertisements, systematically receiving payments, and providing related services differ in their economic substance from a one-off rental of a personal apartment. Therefore, before commencing operations, the landlord’s status and the business model should be determined, after which the provisions applicable specifically to the selected model and effective on the transaction date should be applied.

Daily apartment rental: documents and accounting

The accountant’s primary task is to collect documents that identify the parties to the transaction, its substance, the period of stay, and the amount. A bank transfer alone with the comment “for the apartment” may be insufficient to substantiate the recognition of an organization’s expenses because it does not always show the property, the period of stay, or the terms of the transaction.

A practical set of documents may include:

• an agreement or another document containing the accommodation terms;
• details of the landlord and the property;
• confirmation of the check-in and check-out period;
• a document confirming payment;
• a document confirming the actual provision of the service or the property, if such documentation is required under the adopted settlement model;
• documents for additional services if they are paid for separately.

It is advisable to separately state the accommodation fee, security deposit, cleaning, meals, transfer, and other services in the agreement. This helps establish the purpose of each payment and recognize it correctly in the accounts. A refundable security deposit should not automatically be treated as payment for accommodation: its accounting treatment is determined by the refund terms and whether it was actually withheld in full or in part.

If an organization rents an apartment for an employee on a business trip, the documents must link the expense to the business purpose of the trip. The accountant should reconcile the internal business trip documents, the period of stay, the employee’s details, and the period paid for. When booking through an electronic platform, the order confirmation, property and landlord details, booking terms, payment confirmation, and available settlement documents must be retained.

Before recognizing the transaction in the accounts, it is necessary to establish separately who receives the money: the owner, an individual entrepreneur, a legal entity, an intermediary, or an electronic platform. The payment recipient and the person actually providing the premises may not be the same. Therefore, the documents should establish the role of each participant, the basis for withholding the commission, and the person responsible for issuing the accommodation documents.

What to check regarding taxes in 2026

The tax implications of renting out premises on a daily basis are determined by considering the income recipient’s status, the nature of the activity, the scope of services, and the settlement procedure. At the same time, the special provisions on subsoil users’ deductions for training Kazakhstani personnel and developing the regions’ social infrastructure apply to subsoil users’ expenses within the terms of the subsoil use contract (Article 317 of the Tax Code of the Republic of Kazakhstan). The transitional provisions on retaining the terms of investment contracts, investment commitment agreements, and investment agreements apply to the projects and agreements specified therein that were concluded before 1 January 2026 (Articles 837 and 838 of the Tax Code of the Republic of Kazakhstan). The procedure for considering applications and claims for the refund of excess VAT applies to documents submitted before 1 January 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan). These provisions do not constitute grounds for determining the tax regime for ordinary daily apartment rentals.

The accountant or owner should answer several questions in sequence:

1. Who receives the income: an individual, an individual entrepreneur, or a legal entity?
2. Is the rental a one-off or systematic activity?
3. Are only the premises provided, or are services also provided to the guest?
4. Who accepts payment and issues the settlement document?
5. Which obligations relating to business registration, settlement documentation, and reporting apply to the selected operating model?
6. How are payments documented if an organization transfers money to an individual?

The answers should be documented before the first transaction. The accounting approach used for an ordinary long-term lease cannot be applied mechanically to short-term accommodation: the period of use of the property, settlement frequency, booking procedure, and scope of additional services may differ.

Income and expenses are recognized on the basis of documents disclosing the substance of the transaction and the adopted accounting policy. If a booking platform withholds part of the amount, the accountant must establish the full transaction price, the commission amount, the amount actually transferred to the landlord, and the basis for the withholding. A bank statement shows the movement of money but, by itself, does not always make it possible to determine the accommodation price and commission amount.

The documentation procedure for cancellations, refunds, early check-outs, and compensation for damage to property should also be determined in advance. Each such transaction must be reconciled with the terms of the agreement, the initial payment, and the document confirming the refund or withholding of money.

Daily rental in Astana: a practical checklist

The same general approach applies to the query “daily rental Astana”: the apartment’s location does not eliminate the need to properly document the relationship and settlements. At the same time, the owner must take into account the rules applicable to the property concerning the use of residential premises, safety, access to the building, interaction with the property management organization, and guests’ stay.

Before making the property available, it is useful to take the following steps:

• confirm the right to dispose of the apartment;
• prepare a clear agreement and accommodation rules;
• determine which services are included in the price and which are paid for separately;
• select a method of accepting and documenting payment that corresponds to the landlord’s status;
• arrange separate accounting for accommodation charges, refunds, commissions, and expenses;
• establish a procedure for handing over keys and recording the condition of the property;
• determine the procedure for booking cancellations, early check-outs, and damage;
• reconcile the applicable procedure with the legislation effective on the transaction date.

If the apartment is subleased, it is necessary to check whether the principal agreement permits the property to be provided to third parties and on what terms. If the property belongs to several owners, the authority of the person who concludes agreements, receives guests, and accepts payment should be determined in advance.

Before making payment, the customer organization should request the service provider’s details and a list of the documents to be issued. This is particularly important when an employee independently finds an apartment through a listing and then requests reimbursement of expenses. The decision to recognize the expense is made by considering the substance of the documents, the business purpose of the trip, the period paid for, and the employer’s internal rules.

Frequently asked questions

Can a bank transfer be treated as the only rental document? — A transfer confirms the movement of money but does not always disclose the substance and performance of the transaction. Accounting requires documents that make it possible to establish the parties, property, period of stay, price, and purpose of the payment.

How does daily rental differ from long-term rental for an accountant? — Primarily in terms of the period of use, settlement frequency, booking procedure, and possible range of additional services. The transaction is classified according to its actual terms rather than the wording of the listing.

Can an organization pay for a daily apartment rental for an employee on a business trip? — Payment and recognition of the expense are assessed based on the documents, the business purpose of the trip, the period of stay, and the organization’s internal rules. Before booking, it is advisable to establish which documents the landlord will issue and in whose name they will be issued.

How should a booking service’s commission be handled? — Documents or a report must be obtained that make it possible to separate the accommodation price from the commission, identify the parties involved in the settlements, and reconcile the amount withheld with the amount actually transferred to the landlord. The accounting treatment is established based on the substance of the transaction and the accounting policy.

Where should rates, deadlines, and article numbers for 2026 be checked? — The applicable provisions are determined according to the official version of the legislation effective on the transaction date, taking into account the landlord’s status, the nature of the activity, and the settlement procedure. Article 317 of the Tax Code of the Republic of Kazakhstan governs special deductions for subsoil users, Articles 837 and 838 of the Tax Code of the Republic of Kazakhstan govern the retention of terms under certain investment contracts and agreements, and Article 833 of the Tax Code of the Republic of Kazakhstan governs the transitional procedure for considering applications and claims for the refund of excess VAT submitted before 1 January 2026. The provisions corresponding to the actual business model apply to the taxation of daily apartment rentals.