To turn the tourism sector into a dynamically developing and highly profitable sector of the economy, it is necessary to create the appropriate institutional conditions: legislative norms and governance structures, which would become the basis for creating an effective mechanism for the functioning of the industry. The article provides an analytical review of the institutional environment for tourism development in Kazakhstan. The analysis of the current legislation in the field of tourism and other measures to stimulate tourism entrepreneurship in Kazakhstan is carried out. The main source of analysis was the laws and regulations governing the activities of the tourism sector in the Republic of Kazakhstan. The study used a descriptive method and comparative analysis. The field of application of the research results is the activity of subjects of the tourist industry at all levels: the state, private business, industry organizations, infrastructure support. The research results will help to use the huge tourist and recreational potential of Kazakhstan, by increasing the activity of entrepreneurs in tourism. The tourism industry should be attractive for business. All this in turn will increase the socio-economic situation in the regions of Kazakhstan.