The combined revised annual revenue target for the 13 local budgets in Aktobe Region – the city of Aktobe and 12 districts – stands at KZT 261,496.6 million. As of July 1, 2026, cumulative revenue reached KZT 109,134.0 million, or 41.7% of the annual target. Revenue amounted to 101.9% of the consolidated target set for the reporting period.
Tax receipts account for 95.9% of total revenue collected by the local authorities, or KZT 104,685.3 million. Proceeds from the sale of fixed assets contribute 3.4%, or KZT 3,733.3 million, while non-tax revenue provides 0.7%, or KZT 715.4 million. The region’s local revenue base is therefore overwhelmingly tax-driven.
The regional budget, administered at the regional level, is compiled separately from the local budgets. Its own tax receipts stood at KZT 35,177.4 million on the reporting date, equivalent to 39.7% of the annual target, with social tax providing the largest share. Total regional budget revenue, including transfers from the national budget, reached 48.5% of the annual target. Regional budget figures are excluded from the ranking of local authorities and are considered separately.
Tax revenue structure
Local tax revenue comes from four main categories. Income tax contributes 65.4% of tax receipts collected, making it the dominant source of local budget revenue. Property taxes account for 19.0%, domestic taxes on goods, works and services for 12.6%, and compulsory charges for legally significant actions for 2.8%.
Includes other minor items, such as social tax and other taxes, which together account for 0.2% of tax revenue.
Income tax comprises individual income tax of KZT 46,535.5 million, or 44.5% of total tax revenue, and corporate income tax of KZT 21,876.6 million, or 20.9%.
Property taxes, which account for 19.0% of tax revenue, reached 49.6% of the annual target, above the 42.9% average for tax receipts overall.
Local authorities ranked by tax revenue (July 1, 2026, KZT million)
Concentration of the tax base
Although Aktobe represents just one of the region’s 13 local budgets, the city accounts for 70.8% of tax revenue collected. The 12 districts provide the remaining 29.2%. The three largest contributors – Aktobe city, Khromtau District and Mugalzhar District – generate 85.2%, while the five largest account for 90.9%.
The Herfindahl-Hirschman Index for the distribution of tax revenue among local authorities stands at 5,152 points, indicating a highly concentrated tax base. Aktobe alone generates 70.8% of local tax revenue in the region, meaning that the regional trend is largely driven by the city’s budget performance. The six smallest contributors collectively account for just 4.5% of the tax base.
Leaders and laggards in target performance
Measured against the revised annual target, with 50% serving as the linear benchmark for the first half, Aitekebi District leads at 60.0%, followed by Temir District at 58.0% and Shalkar District at 52.4%. The lowest readings were recorded in Martuk District at 36.4%, Aktobe city at 40.8% and Kobda District at 41.4%.
Against the consolidated target for the reporting period, Khromtau District leads at 113.9%, followed by Aitekebi District at 112.3% and Alga District at 111.9%. Oiyl District at 98.3%, Irgiz District at 96.7%, Martuk District at 93.7% and Kobda District at 52.1% were the only local authorities below their period targets as of the reporting date.
Martuk and Kobda districts are the only local authorities where revenue is below 100% of the consolidated period target and progress against the annual target trails the regional average. Both indicators point to underperformance.
Tax receipts provide 95.9% of the revenue base for local authorities in Aktobe Region, with income tax accounting for 65.4% of all tax revenue. Local target performance is therefore sensitive to changes in payrolls and corporate profits.
The 70.8% concentration of the tax base in Aktobe, together with a Herfindahl-Hirschman Index of 5,152 points, underlines the extent of this concentration. Region-wide performance is shaped largely by Aktobe’s budget results, rather than by the average trend across the other local authorities.
As of July 1, tax revenue across the region had reached 42.9% of the annual target, below the linear first-half benchmark of 50%. Revenue nevertheless stood at 107.7% of the consolidated period target, exceeding the authorities’ own operating benchmarks for the reporting period.
Martuk and Kobda districts are the only local authorities where both measures – performance against the consolidated period target and progress against the annual target – are below the regional average. As of the reporting date, they therefore show the clearest shortfalls in tax collection.
National Bureau of Economic Research specifically for EconomyKZ.org
