---
title: "Per Diem Allowances in Kazakhstan in 2026: How to Set the Amount and Account for Taxes"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/sutochnye-v-kazahstane-v-2026-godu-kak-ustanovit-razmer-i-en
source: BuhGPT
---

# Per Diem Allowances in Kazakhstan in 2026: How to Set the Amount and Account for Taxes

> **TL;DR:** In 2026, the uniform per diem allowance amount and the tax-exempt limit cannot be determined under Articles 317, 833, 837 and 839 of the Tax Code of the Republic of Kazakhstan: these provisions regulate subsoil users’ expenses and certain transitional provisions rather than bu

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In 2026, the uniform per diem allowance amount and the tax-exempt limit cannot be determined under Articles 317, 833, 837 and 839 of the Tax Code of the Republic of Kazakhstan: these provisions regulate subsoil users’ expenses and certain transitional provisions rather than business trips (Articles 317, 833, 837, 839 of the Tax Code of the Republic of Kazakhstan). Therefore, they cannot be cited when setting the per diem allowance amount or determining the tax treatment of the payment.

What changed in 2026

From 1 January 2026, the provisions of the Tax Code applicable to the relevant tax period must be used when dealing with business trip payments. At the same time, certain transitional provisions retain the previous procedure only for the legal relationships expressly specified therein.

- Article 833 regulates the consideration of applications and claims for refunds of excess VAT submitted before 1 January 2026 and does not relate to per diem allowances (Article 833 of the Tax Code of the Republic of Kazakhstan);

- Article 837 preserves certain terms of investment contracts and agreements concluded before 1 January 2026 but does not establish rules for business trip payments (Article 837 of the Tax Code of the Republic of Kazakhstan);

- Article 839 concerns the VAT exemption for imports of raw materials and supplies under certain investment contracts and contains no provisions on per diem allowances (Article 839 of the Tax Code of the Republic of Kazakhstan).

Article 317 is also unsuitable for substantiating business trip expenses in general. It regulates deductions available to a subsoil user for expenses incurred on training Kazakhstani personnel and developing the social sector of the regions. Its reference to Article 270 concerns the training, advanced training or retraining of a subsoil user’s employee rather than the amount of per diem allowances (Article 317 of the Tax Code of the Republic of Kazakhstan).

Therefore, the accountant should remove references to the listed articles from the business travel policy if they were used to substantiate the per diem allowance amount, tax-exempt limit or recognition procedure for ordinary business trip expenses. They must not be replaced with arbitrary article numbers: the legal basis must correspond to the content of the applicable provision.

Who is affected by per diem allowances

Per diem allowances are associated with sending an employee on a business trip. Processing and calculating the payment generally requires coordinated work by several departments:

- accountants and payroll specialists: they calculate the payment based on the approved amount and number of days, verify documents and determine the tax accounting treatment under the applicable provisions;

- HR departments: they prepare the employer’s order and specify the destination, purpose and period of the business trip;

- managers: they approve the internal business travel procedure and reimbursement amounts;

- employees: they receive funds and submit the documents required by the internal procedure upon completion of the trip.

Internal documents must distinguish between the payment amount set by the employer and the limit applied for tax purposes. These are different figures: the amount approved by the employer does not in itself confirm its tax treatment. The tax conclusion must be based on a provision that directly regulates the relevant type of income or expense.

How per diem allowances are taxed

The tax treatment of per diem allowances must be determined under the special provisions of the Tax Code of the Republic of Kazakhstan governing individual income and business trip expenses. Articles 317, 833, 837 and 839 do not contain such a procedure, so they cannot serve as the basis for claiming that the entire payment is exempt from individual income tax or that any excess is automatically recognised as taxable income (Articles 317, 833, 837, 839 of the Tax Code of the Republic of Kazakhstan).

The calculation must separately show the total amount of per diem allowances, the number of payable days, the payment amount per day and the portion of the amount to which the relevant tax treatment applies. Such a calculation will make it possible to reconcile the payment with the employer’s order and internal policy.

A conclusion concerning individual income tax cannot automatically be extended to pension contributions, social contributions, contributions and deductions for compulsory social health insurance, or social tax. Each payment is subject to its own rules for determining the assessment base and exclusions from it.

The employer’s corporate income tax deduction also cannot be substantiated by Article 317 if the organisation does not apply the rules prescribed therein for subsoil users. This article permits the deduction of specifically listed expenses incurred by a subsoil user on training Kazakhstani personnel and developing the social sector of the regions, within the established limits (Article 317 of the Tax Code of the Republic of Kazakhstan).

Thus, a statement that any per diem allowances, including an amount exceeding the tax limit, are unconditionally deductible is insufficient. Tax accounting requires a provision applicable specifically to business trip expenses, as well as documents confirming the connection between the expense and the employer’s activities and its actual amount.

Which documents should be prepared

To calculate per diem allowances and confirm the circumstances of the trip, the employer should prepare a set of interrelated documents:

- Internal business travel policy. It sets out the per diem allowance amount, the procedure for calculating days, the rules for issuing funds and the submission of documents.

- Business trip order or directive. The document specifies the employee, destination, purpose and period of the trip.

- Documents confirming the actual dates of the trip. Their composition depends on the means of transport and the business trip conditions; the dates in them are compared with the period specified in the order.

- Employee’s report. It must be accompanied by the documents required by the employer’s internal procedure to substantiate expenses and complete the settlements.

- Accounting calculation. It shows the number of days, the approved amount per day, the total payment and the applied tax accounting procedure.

The number of payable days must follow from the documents concerning the business trip period and the rules established by the employer. If the dates in the order differ from those in the supporting documents, the accountant must calculate the payment based on the documented period and formalise the change in the trip duration according to the employer’s established procedure.

The business travel policy must not cite Articles 833, 837 or 839 as the basis for calculating per diem allowances: the first article concerns refunds of excess VAT, while the other two concern the preservation of certain terms of investment contracts and agreements (Articles 833, 837, 839 of the Tax Code of the Republic of Kazakhstan).

Common accounting errors

- Citing an inapplicable article. The amount or tax treatment of per diem allowances is substantiated by a provision regulating subsoil use, refunds of excess VAT or investment contracts.

- Confusing the payment amount with the tax limit. The amount approved by the employer is excluded in full from the tax calculation without a separate legal basis.

- No internal procedure. The documents do not make it possible to determine the amount per day, the rules for counting days or the procedure for settlements with the employee.

- No separate calculation. The total amount is paid without a breakdown of the number of days and the per diem allowance amount per day.

- Incorrect trip period. The dates in the calculation do not match the order and the documents concerning the actual trip.

- The same approach to all payments. The conclusion concerning individual income tax is automatically applied to other mandatory payments without analysing their own rules.

- Unsubstantiated corporate income tax deduction. A business trip expense is linked to Article 317 even though it establishes special rules for a subsoil user’s expenses on personnel training and development of the social sector of the regions (Article 317 of the Tax Code of the Republic of Kazakhstan).

Frequently asked questions

Do Articles 317, 833, 837 or 839 of the Tax Code of the Republic of Kazakhstan establish the amount of per diem allowances? — No. Article 317 concerns certain expenses of subsoil users, Article 833 concerns the transitional procedure for considering applications and claims for refunds of excess VAT, while Articles 837 and 839 concern certain terms of investment contracts and agreements (Articles 317, 833, 837, 839 of the Tax Code of the Republic of Kazakhstan).

Can these articles be used to determine the tax-exempt limit for per diem allowances? — No. They contain no provisions on the amount of per diem allowances or the limits for excluding them from an employee’s income. Using these articles for such a calculation would result in an unsubstantiated tax conclusion.

Is it sufficient to specify the per diem allowance amount in the business trip order? — The order confirms the employer’s directive and the conditions of the specific trip. To ensure consistent calculation, the payment amount and procedure should be established in an internal policy, while the total amount should be supported by a separate accounting calculation.

Can Article 317 of the Tax Code of the Republic of Kazakhstan be applied to per diem allowances? — Article 317 applies to the expressly listed expenses incurred by a subsoil user on training Kazakhstani personnel and developing the social sector of the regions. Ordinary employee per diem allowances are not mentioned in its text (Article 317 of the Tax Code of the Republic of Kazakhstan).

Is Article 833 of the Tax Code of the Republic of Kazakhstan related to business trip payments? — No. It preserves the previous procedure and time limits for considering tax applications and claims for refunds of excess VAT submitted before 1 January 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan).

Does the business travel policy need to be amended in 2026? — The document should be brought into compliance with the provisions applicable in 2026 if it still contains references to the previous code, inapplicable articles or a calculation procedure that cannot be reconciled with the current regulations. References to Articles 317, 833, 837 and 839 as provisions governing per diem allowances must be removed (Articles 317, 833, 837, 839 of the Tax Code of the Republic of Kazakhstan).

Sources

Adilet Legal Information System of Regulatory Legal Acts of the Republic of Kazakhstan

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