The total revised annual revenue plan for the 13 territorial budgets of Pavlodar Region (three cities of regional significance and ten districts) stands at KZT 553,666.6 million. As of July 1, 2026, cumulative execution reached KZT 199,427.2 million, or 36.0% of the annual plan. Against the consolidated revenue plan set for the reporting period, execution stood at 72.7%.
Within the revenue structure of the territories, tax revenues accounted for 98.2% of the amount collected (KZT 195,872.4 million), proceeds from the sale of fixed assets for 1.3% (KZT 2,600.0 million), and non-tax revenues for 0.5% (KZT 954.7 million). The revenue base of the region’s territories is therefore overwhelmingly tax-driven.
The regional budget, administered at the regional level, is compiled separately from the territorial budgets. Its own tax revenues stood at KZT 34,295.8 million as of the reporting date, equivalent to 44.4% of the annual plan, with social tax accounting for the largest share. Total regional budget revenues, including transfers from the national budget, reached 58.4% of the annual plan. Regional budget figures are not included in the ranking of territories and are considered separately.
Structure of tax revenues
Tax revenues across the territories came from four main categories. Domestic taxes on goods, works and services accounted for 52.3% of total tax revenues collected, making them the dominant source of local budget revenue. Income tax accounted for 40.0%, property taxes for 6.3%, and mandatory payments for legally significant actions for 1.1%.
Income tax comprises individual income tax (KZT 51,331.9 million, or 26.2% of tax revenues) and corporate income tax (KZT 26,967.4 million, or 13.8%).
Income tax, which accounts for 40.0% of tax revenues, reached 44.3% of the annual plan, above the average execution rate for total tax revenues of 36.3%.
Ranking of territories by tax revenues (July 1, 2026, KZT million)
Concentration of the tax base
Pavlodar, Ekibastuz and Aksu, the three cities of regional significance, represent just three of the 13 territorial budgets but account for 95.5% of the region’s tax revenues collected. The ten districts generate the remaining 4.5%. The three largest territories (Pavlodar City, Ekibastuz City and Aksu City) contribute 95.5%, while the five largest account for 97.2%.
The Herfindahl-Hirschman Index for the distribution of tax revenues among the territories stands at 6,263 points, indicating a highly concentrated tax base. Pavlodar alone generates 77.7% of the tax revenues collected by the region’s territories. As a result, the regional trend is largely determined by the execution of Pavlodar’s budget. The six territories with the lowest revenue volumes together account for 1.9% of the tax base.
Leaders and laggards in plan execution
In terms of execution against the revised annual plan, with 50% serving as the linear benchmark for the first half of the year, Uspen District leads at 61.1%, followed by Aktogay District at 55.8% and Shcherbakty District at 55.7%. The lowest rates were recorded in Pavlodar City (33.9%), May District (39.4%) and Aksu City (44.5%).
Against the consolidated plan for the reporting period, Uspen District leads at 119.5%, followed by Akkuly District at 118.5% and Shcherbakty District at 110.6%. Bayanaul District (99.6%), Aktogay District (95.6%) and Pavlodar City (66.7%) were the only territories in the region to record execution below 100% of the period plan as of the reporting date.
Pavlodar City recorded both execution below 100% of the consolidated period plan and annual plan execution below the regional average. It is the only territory where both indicators point to underperformance.
The revenue base of Pavlodar Region’s territories is 98.2% tax-funded, with domestic taxes on goods, works and services accounting for 52.3% of tax revenues. This makes execution of the territorial plans sensitive to changes in this tax base.
The concentration of 95.5% of the tax base in Pavlodar, Ekibastuz and Aksu, together with a Herfindahl-Hirschman Index of 6,263 points, reflects a high degree of concentration. Region-wide performance is largely determined by the execution of Pavlodar’s budget rather than by the average trend across the remaining territories.
As of July 1, tax revenue execution against the annual plan averaged 36.3% across the region, below the linear first-half benchmark of 50%. Execution against the consolidated period plan stood at 72.2%, meaning the territories also fell short of their own operational targets for the reporting period.
Pavlodar City is the only territory where both execution indicators – against the consolidated period plan and the annual plan – were simultaneously below the regional average. This makes it the territory with the most pronounced shortfall in tax revenue collection as of the reporting date.
National Bureau of Economic Research specifically for EconomyKZ.org
