The combined revised annual revenue target for the 11 local budgets in Almaty Region – two cities of regional significance and nine districts – stands at KZT 663,948.2 million. As of July 1, 2026, cumulative revenue reached KZT 295,807.0 million, or 44.6% of the annual target. Revenue amounted to 101.1% of the consolidated target set for the reporting period.
Tax receipts account for 97.8% of total revenue collected by the local authorities, or KZT 289,426.1 million. Proceeds from the sale of fixed assets contribute 2.3%, or KZT 6,668.5 million, while non-tax revenue makes a negative contribution of 0.1%, at minus KZT 287.7 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 34,667.1 million on the reporting date, equivalent to 45.1% of the annual target, with social tax providing the largest share. Total regional budget revenue, including transfers from the national budget, reached 48.4% 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 five main categories. Domestic taxes on goods, works and services contribute 59.2% of tax receipts collected, making them the dominant source of local budget revenue. Income tax accounts for 29.7%, property taxes for 7.9%, social tax for 2.5%, and compulsory charges for legally significant actions for 0.8%.
Income tax comprises individual income tax of KZT 59,425.7 million, or 20.5% of total tax revenue, and corporate income tax of KZT 26,605.9 million, or 9.2%.
Income tax, which accounts for 29.7% of tax revenue, reached 46.5% of the annual target, above the 45.0% average for tax receipts overall.
Concentration of the tax base
Although Kapchagai and Alatau represent two of the region’s 11 local budgets, the two cities of regional significance account for just 7.0% of tax revenue collected. The nine districts provide the remaining 93.0%. The three largest contributors – Ili District, Karasai District and Talgar District – generate 82.2%, while the five largest account for 93.5%.
The Herfindahl-Hirschman Index for the distribution of tax revenue among local authorities stands at 3,891 points, indicating a highly concentrated tax base. Ili District alone generates 59.1% of local tax revenue in the region, meaning that the regional trend is largely driven by the district’s budget performance. The five smallest contributors collectively account for just 3.6% 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, Kegen District leads at 54.3%, followed by Raiymbek District at 53.7% and Uygur District at 52.9%. The lowest readings were recorded in Kapchagai city at 37.3%, Karasai District at 44.1% and Ili District at 44.7%.
Against the consolidated target for the reporting period, Raiymbek District leads at 127.1%, followed by Balkhash District at 110.9% and Uygur District at 109.3%. Every local authority in the region met or exceeded its consolidated revenue target for the reporting period.
Tax receipts provide 97.8% of the revenue base for local authorities in Almaty Region, with domestic taxes on goods, works and services accounting for 59.2% of all tax revenue. Local target performance is therefore particularly sensitive to changes in this tax base.
Despite Kapchagai and Alatau accounting for only 7.0% of the tax base, a Herfindahl-Hirschman Index of 3,891 points indicates a high degree of concentration overall. Region-wide performance is shaped largely by Ili District’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 45.0% of the annual target, below the linear first-half benchmark of 50%. Revenue nevertheless stood at 101.5% of the consolidated period target, exceeding the authorities’ own operating benchmarks for the reporting period.
National Bureau of Economic Research specifically for EconomyKZ.org
