Abstract
The article analyzes the current state and development trends of tourism for people with disabilities in Kazakhstan. It examines the theoretical foundations of inclusive tourism, international best practices, and the national legal and institutional framework that supports its implementation. Particular attention is paid to assessing the accessibility of tourism infrastructure, service quality, and the main barriers limiting the participation of disabled persons in travel activities. The study also explores the socio-economic and cultural factors influencing the development of an inclusive tourism environment. The impact of the COVID-19 pandemic and the growing role of digital technologies are also discussed. It was determined that the development of inclusive tourism in Kazakhstan is hampered by insufficient staff training, a fragmented regulatory framework, and poorly accessible infrastructure. However, increasing digitalization, international initiatives, and growing social demand offer significant potential for improvement. The findings can be used in developing public policies and programs to improve tourism accessibility, as well as in creating sustainable and inclusive tourism products, confirming the need for comprehensive reforms and cross-sector collaboration