The combined revised annual revenue target for the ten local budgets in Zhetysu Region – two cities of regional significance and eight districts – stands at KZT 107,866.1 million. As of July 1, 2026, cumulative revenue reached KZT 41,235.1 million, or 38.2% of the annual target. Revenue amounted to 102.0% of the consolidated target set for the reporting period.
Tax receipts account for 95.5% of total revenue collected by the local authorities, or KZT 39,374.1 million. Proceeds from the sale of fixed assets contribute 3.2%, or KZT 1,313.3 million, while non-tax revenue provides 1.3%, or KZT 547.9 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 15,488.2 million on the reporting date, equivalent to 43.9% of the annual target, with social tax providing the largest share. Total regional budget revenue, including transfers from the national budget, reached 49.6% 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 66.2% of tax receipts collected, making it the dominant source of local budget revenue. Property taxes account for 26.6%, compulsory charges for legally significant actions for 4.3%, and domestic taxes on goods, works and services for 2.9%.
Income tax comprises individual income tax of KZT 20,022.9 million, or 50.9% of total tax revenue, and corporate income tax of KZT 6,039.0 million, or 15.3%.
Property taxes, which account for 26.6% of tax revenue, reached 61.5% of the annual target, above the 45.4% average for tax receipts overall.
Local authorities ranked by tax revenue (july 1, 2026, KZT million)
Concentration of the tax base
Although Taldykorgan and Tekeli represent just two of the region’s ten local budgets, the two cities of regional significance account for 45.9% of tax revenue collected. The eight districts provide the remaining 54.1%. The three largest contributors – Taldykorgan city, Panfilov District and Alakol District – generate 71.3%, while the five largest account for 82.8%.
The Herfindahl-Hirschman Index for the distribution of tax revenue among local authorities stands at 2,362 points, indicating a moderately concentrated tax base. Taldykorgan alone generates 42.7% of local tax revenue in the region, meaning that the regional trend is largely driven by the city’s budget performance. The five smallest contributors collectively account for 17.2% 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, Aksu District leads at 60.2%, followed by Eskeldi District at 56.0% and Kerbulak District at 53.2%. The lowest readings were recorded in Panfilov District at 41.3%, Taldykorgan city at 42.9% and Tekeli city at 44.3%.
Against the consolidated target for the reporting period, Kerbulak District leads at 113.2%, followed by Sarkand District at 112.6% and Eskeldi District at 110.0%. Every local authority in the region met or exceeded its consolidated revenue target for the reporting period.
Tax receipts provide 95.5% of the revenue base for local authorities in Zhetysu Region, with income tax accounting for 66.2% of all tax revenue. Local target performance is therefore sensitive to changes in payrolls and corporate profits.
The 45.9% concentration of the tax base in Taldykorgan and Tekeli, together with a Herfindahl-Hirschman Index of 2,362 points, indicates a moderate degree of concentration. Region-wide performance is shaped largely by Taldykorgan’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 45.4% of the annual target, below the linear first-half benchmark of 50%. Revenue nevertheless stood at 108.8% of the consolidated period target, exceeding the authorities’ own operating benchmarks for the reporting period.
National Bureau of Economic Research specifically for EconomyKZ.org
