The revised annual revenue plan for the region’s 12 territorial budgets, comprising two cities of regional significance and ten districts, totals KZT 123.11 billion. Revenue collected during the first seven months reached KZT 61.34 billion, equivalent to 49.8% of the annual target and 97.9% of the revenue plan for the reporting period.
Tax revenues increased by KZT 5.60 billion, or 10.8%, in July, rising from KZT 51.86 billion as of July 1 to KZT 57.46 billion as of August 1.
Tax revenues account for 93.7% of territorial revenue
Taxes remain the main source of revenue for Abai Region’s cities and districts. They generated KZT 57.46 billion, or 93.7% of the amount collected by the territorial budgets.
Proceeds from fixed-asset sales reached KZT 3.04 billion, accounting for 5.0% of territorial revenue. Non-tax revenue contributed KZT 834.2 million, or 1.4%.
The regional-level budget is administered separately from the budgets of the cities and districts. Its tax revenues reached KZT 21.16 billion, or 49.0% of the revised annual plan. Social tax provided the largest share of regional-level tax revenue.
Total own-source revenue in the regional budget, excluding transfers, reached 47.0% of its annual target. Regional-level figures are therefore excluded from the territorial ranking below.
National transfers remain the region’s largest revenue source
Abai Region received KZT 159.21 billion in transfers from Kazakhstan’s national budget during January-July 2026.
Combined revenue across the territorial and regional budgets, including these transfers, reached KZT 252.09 billion. Transfers accounted for 63.2% of that amount.
This means that locally generated revenue covered 36.8% of the combined total, while almost two-thirds came through intergovernmental transfers.
The primary budget files available as of the reporting date did not publish the corresponding planned transfer figure. It is therefore not possible to calculate the execution rate for transfers against the plan.
Income tax dominates Abai region’s local tax base
Income tax generated KZT 44.27 billion, equal to 77.1% of all tax revenue collected by the territorial budgets.
Individual income tax was the largest component, contributing KZT 31.04 billion, or 54.0% of territorial tax revenue. Corporate income tax added KZT 13.23 billion, equivalent to 23.0%.
Property taxes were the second-largest category. Collections reached KZT 8.61 billion, or 15.0% of territorial tax revenue. Their annual execution rate stood at 57.0%, slightly above the 56.5% average for all territorial taxes.
Domestic taxes on goods, works and services recorded the highest annual execution rate among the main categories, at 77.5%. Social tax had the lowest rate, at 46.8%.
Dependence on income tax increased during July. Its share of territorial tax revenue rose from 75.8% to 77.1%. Individual income tax contributed approximately KZT 4.27 billion of the KZT 5.60 billion monthly increase in tax collections.
Semey generates almost 60% of territorial tax revenue
Semey collected KZT 34.30 billion in tax revenue during January-July. This was 103.2% of its plan for the reporting period and 56.8% of its revised annual target.
The city accounted for 59.7% of all territorial tax revenue in Abai Region.
Ayagoz District ranked second, collecting KZT 7.69 billion and contributing 13.4% of the regional total. Zharma District placed third with KZT 3.63 billion and a 6.3% share.
Together, Semey, Ayagoz and Zharma generated 79.4% of the territorial tax base.
Ranking of Abai region territories by tax revenue
Abai region’s tax base is highly concentrated
Semey and Kurchatov, the region’s two cities of regional significance, accounted for 61.6% of territorial tax revenue. The ten districts generated the remaining 38.4%.
The three largest contributors – Semey, Ayagoz and Zharma – produced 79.4% of the total. The five largest territories generated 87.1%. By contrast, the six territories with the lowest collection volumes contributed only 10.6%.
The Herfindahl-Hirschman Index, or HHI, measures how heavily revenue is concentrated among a limited number of territories. An increase in the index indicates that the tax base has become more concentrated.
Abai Region’s HHI rose from 3,790 to 3,836 points. Semey’s share increased from 59.2% to 59.7%, making the region’s overall revenue performance increasingly sensitive to changes in the city’s tax collections.
Makanchi leads annual plan execution
A simple seven-month benchmark would place proportional annual plan execution at approximately 58.3% by the end of July.
Three districts recorded the highest execution rates against their revised annual targets:
- Makanchi District: 64.9%
- Abai District: 64.8%
- Kokpekti District: 63.8%
The lowest annual execution rates were recorded in:
- Aksuat District: 38.2%
- Kurchatov City: 45.7%
- Beskaragai District: 46.1%
The benchmark is a straight-line comparison, not an official forecast. It does not account for seasonal differences in tax receipts.
Beskaragai is the only territory below its period target
All but one of Abai Region’s territorial budgets met or exceeded their tax revenue plans for January-July.
Abai District posted the highest execution rate against its period plan at 133.1%. Urzhar followed at 128.8%, while Zharma reached 122.6%.
Beskaragai District was the only territory below its reporting-period target, collecting 84.9% of the planned amount. It also remained below the regional average for annual plan execution, with a rate of 46.1% compared with 56.5% across all territories.
At the regional level, territorial tax revenue reached 106.3% of the January-July plan, even though collections amounted to 56.5% of the full-year target.
What the revenue data shows
Three features define Abai Region’s fiscal position in the first seven months of 2026.
First, the cities and districts depend heavily on tax revenue, which accounts for 93.7% of their own collections. Income tax alone supplies more than three-quarters of the territorial tax base.
Second, revenue generation is geographically concentrated. Semey produces almost 60% of territorial tax revenue, while the three largest contributors account for nearly four-fifths of the total.
Third, the broader regional budget system remains highly dependent on national financing. Transfers from Kazakhstan’s national budget account for 63.2% of combined territorial and regional revenues.
The territorial tax plan for January-July was exceeded by 6.3%, but performance varies widely across the region. Annual execution ranged from 38.2% in Aksuat to 64.9% in Makanchi, while Beskaragai was the only territory that failed to meet its period target.
National Bureau of Economic Research specifically for EconomyKZ.org
