In Brief: What Matters
"Apartments" in the apart-hotel sense is a marketing term, not a legal status. If the unit is registered as non-residential premises, there may be problems with residence registration, mortgages and state programs, different tariffs may apply, and it cannot be rented out under the self-employed regime.
There are no official return statistics for apart-hotels in Astana, so management companies' promises should be checked against past reports and contract terms. For comparison, an ordinary long-term apartment rental gives about 9–10% a year in gross yield per BNS data.
Update, September 15, 2026. The previous version contained unverifiable returns of "12–16%" and "18–20% in season", average room rates, property tax and tariff rates without sources, claims of "auditing 30 properties" and a quote from a non-existent employee. The article has been rewritten.
Serviced Apartment or Flat: the Legal Difference
| Parameter | Flat (residential premises) | Serviced apartment (if registered as non-residential) |
|---|---|---|
| Purpose | Permanent residence | Providing services |
| Residence registration | Available | May be problematic |
| Mortgages and state programs | Available, including subsidized ones | A bank may assess it differently or refuse; programs target housing |
| Location in the building | Not allowed on basement, technical or semi-basement floors | The residential restriction does not apply |
| Tax on renting out | Self-employed, form 270.00 or a sole proprietorship | Sole proprietorship or LLP; the self-employed regime does not apply |
Based on Homsters (15.05.2026) and Krisha.kz. Check a specific unit's status in its title documents and technical passport.
Short-Term Rental Management Models
- Self-managed. The owner lists the unit, checks guests in and arranges cleaning. Maximum control and income, but also maximum time.
- A management company for a share of revenue. The company handles sales and service; the owner receives a share of revenue after commissions and costs. Income depends directly on occupancy.
- Fixed rent from an operator. The operator leases the unit and pays a fixed amount. Income is more predictable, but this is a lease to a legal entity: the self-employed regime does not fit it.
- A rental pool. Revenue from all units is pooled and shared among owners by an agreed formula. It reduces dependence on a single unit's occupancy but requires transparent reporting.
Short-Term Rental Taxes in 2026
| Option | Payments | Conditions |
|---|---|---|
| Self-employed | 4% social payments (2% pension, 1% health insurance, 1% social), 0% income tax | Residential property only and individuals only; income up to 300 MCI a month (KZT 1,297,500); no employees |
| Individual, form 270.00 | 10% income tax (15% on income above 8,500 MCI) | Return by September 15 of the following year |
| Sole proprietor, simplified declaration | 3% of income in Astana plus the proprietor's social payments | Suits non-residential premises and leases to companies |
Sources: Krisha.kz, Kn.kz (22.07.2026), Mybuh.kz, State Revenue Committee explanations.
When housing is rented out through the Krisha.kz "Online Booking" service, the platform has acted as tax agent for self-employed landlords since February 2026: it calculates and pays the 4% social payments, which are included in its 15% commission, and files the reporting. Conditions: no sole proprietorship or LLP registered to the IIN, no employees and income of no more than 300 MCI a month.
What to Check in a Management Agreement
- Money flow: who collects guest payments, and how often and when the owner's share is paid out.
- Deductions: platform commissions, cleaning, linen, utilities, repairs — a full list and how they are calculated.
- Reporting: monthly occupancy, average nightly rate and revenue for your unit, and access to the data.
- Taxes and documents: who issues receipts and under which tax regime your income is recorded.
- Interior refresh: who replaces furniture and appliances and at whose expense; whether there is a reserve fund.
- Term and exit: termination terms, penalties, how the unit is returned.
- Liability: guest damage, insurance, downtime for repairs.
How to Calculate a Serviced Apartment's Return
- Annual revenue = nights sold × average nightly rate.
- Minus platform and management commissions, cleaning, linen, utilities.
- Minus taxes and a reserve for furniture refresh and repairs.
- Divide the result by the purchase price including furnishing.
Use the management company's actual reports for at least 12 months — short-term rentals are seasonal. Compare the result with long-term renting: by BNS averages its gross yield is about 9–10%, and it is easier to manage — details.
Risks of the Apart-Hotel Format
- Seasonality and competition. Occupancy depends on business events and the tourist season, and new short-term rental properties add supply.
- Property status. Non-residential status limits registration, mortgages and tax regimes, and on sale, according to consultants, the holding-period exemption does not apply.
- Dependence on the operator. A change or exit of the management company changes income and service standards in the building.
- Wear. Intensive use requires more frequent furniture and finish refreshes than long-term renting.
Frequently Asked Questions
Can I register residence in a serviced apartment?
If the unit is registered as non-residential premises, residence registration may be problematic. Check the property's designation in the documents before buying.
Can I buy a serviced apartment with a mortgage?
Banks assess non-residential premises differently from flats and may refuse the product you need, and state programs are aimed at buying housing. Check terms with the bank before paying a deposit.
What is the tax on short-term apartment rentals in 2026?
A self-employed landlord pays 4% social payments on income up to 300 MCI a month when renting to individuals; an individual filing form 270.00 pays 10%; a sole proprietor on the simplified declaration in Astana pays 3% of income plus social payments.
Can I lease a serviced apartment to a management company as self-employed?
No. The self-employed can only work with individuals and only with residential property. Leasing to a legal entity or renting out non-residential premises requires a sole proprietorship, or an individual tax return (for housing).
What returns do apart-hotels in Astana give?
There are no official statistics. A specific unit's return depends on occupancy, nightly rates, commissions and taxes — calculate it from the management company's actual reports for at least a year and compare it with long-term renting (about 9–10% gross per BNS data).
Sources
- Homsters, 15.05.2026: commercial premises instead of an apartment — buyer risks (in Russian) — info.homsters.kz
- Krisha.kz: which tax regime to choose for renting (in Russian) — krisha.kz
- Krisha.kz: how to become self-employed and rent out housing (in Russian) — krisha.kz
- Krisha.kz: "Online Booking" takes over taxes (in Russian) — krisha.kz
- Kn.kz, 22.07.2026: renting out an apartment by the day — taxes and contracts (in Russian) — kn.kz
- Mybuh.kz: simplified declaration rate in Astana for 2026 (in Russian) — mybuh.kz
- Inform.kz, 27.02.2026: State Revenue Committee on tax when renting out housing (in Russian) — inform.kz
- Tsnik.kz: tax obligations when selling commercial property (in Russian) — tsnik.kz
- 24.kz, 09.09.2026: housing and rent prices per BNS (in Russian) — 24.kz