The combined revised annual revenue target for the eight local budgets in Atyrau Region – the city of Atyrau and seven districts – stands at KZT 967,831.7 million. As of July 1, 2026, cumulative revenue reached KZT 286,730.3 million, or 29.6% of the annual target. Revenue amounted to 78.3% of the consolidated target set for the reporting period.
Tax receipts account for 99.4% of total revenue collected by the local authorities, or KZT 284,944.4 million. Proceeds from the sale of fixed assets contribute 0.3%, or KZT 961.8 million, while non-tax revenue provides another 0.3%, or KZT 823.9 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 74,474.9 million on the reporting date, equivalent to 49.4% of the annual target, with social tax providing the largest share. Total regional budget revenue, including transfers from the national budget, reached 51.2% 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 38.8% of tax receipts collected, making it the largest source of local budget revenue. Domestic taxes on goods, works and services account for 33.9%, property taxes for 26.5%, and compulsory charges for legally significant actions for 0.8%.
Income tax comprises individual income tax of KZT 72,877.6 million, or 25.6% of total tax revenue, and corporate income tax of KZT 37,686.4 million, or 13.2%.
Domestic taxes on goods, works and services, which account for 33.9% of tax revenue, reached 37.4% of the annual target, above the 29.6% average for tax receipts overall.
Local authorities ranked by tax revenue (July 1, 2026, KZT million)
Concentration of the tax base
Although Atyrau represents just one of the region’s eight local budgets, the city accounts for 73.7% of tax revenue collected. The seven districts provide the remaining 26.3%. The three largest contributors – Atyrau city, Zhylyoi District and Makhambet District – generate 96.8%, while the five largest account for 98.5%.
The Herfindahl-Hirschman Index for the distribution of tax revenue among local authorities stands at 5,923 points, indicating a highly concentrated tax base. Atyrau alone generates 73.7% of local tax revenue in the region, meaning that the regional trend is largely driven by the city’s budget performance. The four smallest contributors collectively account for just 2.3% 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, Inder District leads at 44.7%, followed by Makat District at 42.2% and Isatay District at 39.7%. The lowest readings were recorded in Zhylyoi District at 19.1%, Atyrau city at 34.8% and Kyzylkoga District at 38.0%.
Against the consolidated target for the reporting period, Inder District leads at 140.0%, followed by Kurmangazy District at 123.2% and Isatay District at 110.3%. Makat District at 96.7%, Zhylyoi District at 93.2% and Atyrau city at 73.3% were the only local authorities below their period targets as of the reporting date.
Zhylyoi District is the only local authority 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 99.4% of the revenue base for local authorities in Atyrau Region, with income tax accounting for 38.8% of all tax revenue. Local target performance is therefore sensitive to changes in payrolls and corporate profits.
The 73.7% concentration of the tax base in Atyrau, together with a Herfindahl-Hirschman Index of 5,923 points, underlines the extent of this concentration. Region-wide performance is shaped largely by Atyrau’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 29.6% of the annual target, well below the linear first-half benchmark of 50%. Revenue also stood at just 78.0% of the consolidated period target, falling short of the authorities’ own operating benchmarks for the reporting period.
Zhylyoi District is the only local authority 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, it therefore shows the clearest shortfall in tax collection.
National Bureau of Economic Research specifically for EconomyKZ.org
