About the republican budget for 2026-2028

The Law of the Republic of Kazakhstan dated December 8, 2025 No. 239-VIII SAM

 

Article 1. To approve the republican budget for 2026-2028 in accordance with appendices 1, 2 and 3 to this Law, respectively, including for 2026, in the following amounts:

     1) income – 22 889 278 204 thousands of tenge, including by:

     tax receipts – 18 886 018 913 thousands of tenge;

     non–tax receipts - 330,736,775 thousand tenge;

     proceeds from the sale of fixed assets – 2,200,000 thousand tenge;

     special receipts – 20,375,447 thousand tenge;

     transfer receipts – 3 649 947 069 thousands of tenge;

     2) costs – 26 275 285 382 thousands of tenge;

     3) net budget lending – 858,213,361 thousand tenge, including:

     budget loans – 1 104 500 000 thousands of tenge;

     repayment of budget loans – 246,286,639 thousand tenge;

     4) the balance of operations with financial assets is 350,484,618 thousand tenge, including:

     acquisition of financial assets – 350,484,618 thousand tenge;

     5) Budget deficit – -4 594 705 157 thousands of tenge, or 2.5 percent of the country's gross domestic product;

     6) Non-oil budget deficit – -9 059 225 157 thousands of tenge, or 4.9 percent of the country's gross domestic product;

     7) financing the budget deficit – 4 594 705 157 thousands of tenge.

Article 2. To provide in the republican budget for 2026 for the receipt of lease payments for the use of the Baikonur complex by the Russian Federation in the amount of 62,100,100 thousand tenge and military ranges in the amount of 10,821,060 thousand tenge.

Article 3. To approve the amount of revenue for 2026 allocated to the National Fund of the Republic of Kazakhstan, in accordance with Appendix 4 to this Law.

Article 4. To establish that the income of the relevant budget is credited:

     1) according to the code "Mineral Extraction Tax" of the budget revenue classification of the Unified Budget Classification, the debt of subsurface users on royalties, as well as royalties under subsurface use contracts, in which guarantees of stability of the tax regime are maintained;

     2) according to the "Social Tax" code of the budget revenue classification of the Unified Budget Classification – arrears on contributions previously transferred to the Pension Fund, the State Pension Payment Center, the Compulsory Medical Insurance Fund, the State Social Insurance Fund, the Employment Promotion Fund, as well as contributions from highway users previously received by the Road Fund.

     At the same time, taxpayers operating under subsurface use contracts, in which guarantees of stability of the tax regime are maintained, reduce the above-mentioned deductions or social tax by the amount of deductions to the social health insurance Fund, the State Social Insurance Fund, as well as by the amount of mandatory pension contributions from the employer to the unified accumulative pension fund, calculated in accordance with the Law of the Republic of Kazakhstan. "On compulsory social health insurance" and the Social Code of the Republic of Kazakhstan.

Article 5. To provide in the republican budget for 2026 the volume of budget withdrawals from the regional budget, the budgets of the city of republican significance, the capital to the republican budget in the amount of 879,947,069 thousand tenge, including:

     Atyrau region – 262,404,282 thousand tenge;

     Almaty city – 491,887,501 thousand tenge;

     Astana city – 125,655,286 thousand tenge.

Article 6. To provide in the republican budget for 2026 the amount of a guaranteed transfer from the National Fund of the Republic of Kazakhstan in the amount of 2,770,000,000 thousand tenge.

Article 7. Set from January 1, 2026:

     1) the minimum wage is 85,000 tenge;

     2) the minimum amount of the state basic pension payment is 35 596 tenge;

     3) the minimum pension amount is 69,049 tenge;

     4) the monthly calculation index is 4,325 tenge;

     5) the amount of the subsistence minimum is 50,851 tenge.

Article 8. To establish that the funds allocated for old-age pension payments and long-service pension payments are provided for, taking into account an increase in their amounts by 10 percent from January 1, 2026.

Article 9. Starting from January 1, 2026, set the amount of state contributions to compulsory social health insurance payable to the social health insurance fund at 2 percent of the object of calculating State contributions.

Article 10. Starting from January 1, 2026, establish a monthly amount of monetary compensation for housing maintenance and utility bills in the amount of 3,739 tenge for military personnel (except conscripts) and employees of special state and law enforcement agencies, the state courier service.

Article 11. To provide in the republican budget for 2026 the volume of budget subsidies transferred from the republican budget to the regional budgets and the budget of the city of republican significance in the amount of 5,171,567,833 thousand tenge, including:

     Abai region – 266,878,915 thousand tenge;

     Akmola region – 325,916,603 thousand tenge;

     Aktobe region – 197,089,345 thousand tenge;

     Almaty region – 108,007,714 thousand tenge;

     West Kazakhstan region - 173,643,915 thousand tenge;

     Zhambyl region – 494,317,250 thousand tenge;

     Zhetisu region - 381,884,553 thousand tenge;

     Karaganda region – 269 563 338 thousand tenge;

     Kostanay region – 350,622,666 thousand tenge;

     Kyzylorda region – 504,013,674 thousand tenge;

     Mangystau region – 122,677,187 thousand tenge;

     Pavlodar region – 7,822,744 thousand tenge;

     North Kazakhstan region – 333,976,372 thousand tenge;

     Turkestan region – 1 139 920 621 thousands of tenge;

     Ulytau region – 60,763,826 thousand tenge;

     East Kazakhstan region – 251,739,916 thousand tenge;

     Shymkent city – 182,729,194 thousand tenge.

Article 12. The distribution of targeted current transfers to regional budgets, budgets of cities of republican significance, and the capital for 2026 is determined based on a decision of the Government of the Republic of Kazakhstan on:

     1) material and technical equipment of healthcare organizations at the local level within the framework of the pilot national project "Modernization of rural healthcare";

     2) material and technical equipment of healthcare organizations at the local level;

     3) increase in the authorized capital of legal entities for construction within the framework of the project "New transport system of Astana. LRT (the section from the airport to the new railway station)";

     4) subsidizing the costs of natural monopoly entities for repayment and servicing of loans from international financial organizations.

Article 13. The allocation of budget loans to local executive bodies for the implementation of social support measures for specialists is determined on the basis of a decision of the Government of the Republic of Kazakhstan.

Article 14. The allocation of funds for lending to regional budgets for the provision of micro-loans to the rural population for scaling up a project to increase rural incomes is determined on the basis of a decision of the Government of the Republic of Kazakhstan.

Article 15. The allocation of funds for lending to regional budgets, budgets of cities of republican significance, and the capital for investment projects in the agro-industrial complex is determined based on a decision of the Government of the Republic of Kazakhstan.

Article 16. The distribution and (or) the procedure for using funds for compensation of damage to employees of liquidated mines transferred to the limited liability partnership "Karagandalikvidshakht" shall be determined on the basis of a decision of the Government of the Republic of Kazakhstan.

Article 17. To approve the amount of the reserve of the Government of the Republic of Kazakhstan for 2026 in the amount of 333,311,087 thousand tenge.

Article 18. To approve the amount of the reserve for the initiatives of the President of the Republic of Kazakhstan for 2026 in the amount of 285,000,000 thousand tenge.

Article 19. To take into account that as part of the expenses of the Ministry of Emergency Situations of the Republic of Kazakhstan for 2026, funds are provided for the formation and storage of the state material reserve in the amount of 10,000,000 thousand tenge, with funds from the sale of tangible assets issued in the order of refreshment in the amount of 2,200,000 thousand tenge reflected in the revenues of the republican budget.

Article 20. It should be noted that as part of the expenses of the Ministry of Transport of the Republic of Kazakhstan for 2026, funds are provided for the transfer to the National Company KazAvtoZhol Joint Stock Company for the fulfillment of obligations under the trust management agreement for state property in the amount of 263 105 986 thousand tenge.

Article 21. To set a limit on the provision of state guarantees of the Republic of Kazakhstan in 2026 in the amount of 4,000,000,000 thousand tenge.

Article 22. To set a limit on the provision of state guarantees to support exports in 2026 in the amount of 250,000,000 thousand tenge.

Article 23. To establish that the limit on the provision of state guarantees for 2026 does not apply.

Article 24. To set the government debt limit as of December 31, 2026 in the amount of 39,302,356,520 thousand tenge.

Article 25. To set a limit on government obligations for public-private partnership projects of the Government of the Republic of Kazakhstan for 2026 in the amount of 4,577,801,641 thousand tenge.

Article 26. To set a limit on government obligations for turnkey construction projects of the Government of the Republic of Kazakhstan for 2026 in the amount of 2,288,927,820 thousand tenge.

Article 27. To set a limit on the external debt of quasi-public sector entities in 2026 in the amount of KZT 15,070,600,000 thousand and a list of quasi-public sector entities that have been granted the right to attract external loans:

     national management holdings;

     national holdings;

     national companies;

joint-stock companies with a controlling stake owned by the State, a national management holding company, or a national holding company.

Article 28. To set debt limits for local executive bodies in 2026 in the amount of 7,175,116,381 thousand tenge, including:

     Abai region – 167,585,282 thousand tenge;

     Akmola region – 259,084,275 thousand tenge;

     Aktobe region – 235,223,220 thousand tenge;

     Almaty region – 323,357,195 thousand tenge;

     Atyrau region – 258,693,945 thousand tenge;

     West Kazakhstan region – 194,116,368 thousand tenge;

     Zhambyl region – 292,997,766 thousand tenge;

     Zhetisu region – 205,425,133 thousand tenge;

     Karaganda region – 324 519 542 thousand tenge;

     Kostanay region – 253,214,946 thousand tenge;

     Kyzylorda region – 264,965,165 thousand tenge;

     Mangystau region – 221,616,933 thousand tenge;

     Pavlodar region – 229,105,624 thousand tenge;

     North Kazakhstan region – 204 151 175 thousand tenge;

     Turkestan region – 585,785,363 thousand tenge;

     Ulytau region – 69,513,623 thousand tenge;

     East Kazakhstan region – 212,059,619 thousand tenge;

     cities of Almaty – 2 250 608 587 thousands of tenge;

     Astana city – 384,132,699 thousand tenge;

     Shymkent city – 238,959,921 thousand tenge.

Article 29. To set limits on government obligations for turnkey construction projects of local executive bodies in 2026 in the amount of 2,072,833,239 thousand tenge, including:

     Abai region – 43,804,317 thousand tenge;

     Akmola region – 60,052,918 thousand tenge;

     Aktobe region – 56,734,841 thousand tenge;

     Almaty region – 81 943 228 thousand tenge;

     Atyrau region – 114,537,309 thousand tenge;

     West Kazakhstan region – 44,548,799 thousand tenge;

     Zhambyl region – 69,303,594 thousand tenge;

     Zhetisu region – 50,635,790 thousand tenge;

     Karaganda region – 71,854,186 thousand tenge;

     Kostanay region – 62,827,307 thousand tenge;

     Kyzylorda region – 66,196,557 thousand tenge;

     Mangystau region – 54,051,349 thousand tenge;

     Pavlodar region – 60,012,766 thousand tenge;

     North Kazakhstan region – 48,408,248 thousand tenge;

     Turkestan region – 139,512,920 thousand tenge;

     Ulytau region – 20,414,326 thousand tenge;

     East Kazakhstan region - 50,801,642 thousand tenge;

     Almaty city – 528,672,150 thousand tenge;

     Astana city – 287,697,926 thousand tenge;

     Shymkent city – 160,823,066 thousand tenge.

Article 30. To set limits on government obligations for public-private partnership projects of local executive bodies in 2026 in the amount of 4,441,532,769 thousand tenge, including:

     Abai region – 82,866,056 thousand tenge;

     Akmola region – 119,697,710 thousand tenge;

     Aktobe region – 110,518,763 thousand tenge;

     Almaty region – 337,444,755 thousand tenge;

     Atyrau region – 114,666,054 thousand tenge;

     West Kazakhstan region – 88 684 925 thousand tenge;

     Zhambyl region – 130,944,486 thousand tenge;

     Zhetisu region – 87,184,148 thousand tenge;

     Karaganda region – 143,003,754 thousand tenge;

     Kostanay region – 121,072,584 thousand tenge;

     Kyzylorda region – 108,997,371 thousand tenge;

     Mangystau region – 99,847,269 thousand tenge;

     Pavlodar region – 119,365,674 thousand tenge;

     North Kazakhstan region – 92,503,569 thousand tenge;

     Turkestan region – 209,262,306 thousand tenge;

     Ulytau region – 40,427,187 thousand tenge;

     East Kazakhstan region – 93,939,987 thousand tenge;

     cities of Almaty – 1 435 200 966 thousands of tenge;

     Astana city – 569,218,931 thousand tenge;

     Shymkent city – 336,686,274 thousand tenge.

Article 31. To approve the list of republican budget programs (subprograms) that are not subject to sequestration in the process of executing the republican budget for 2026, in accordance with Appendix 5 to this Law.

     To establish that in the process of executing local budgets for 2026, local budget programs are not subject to sequestration in accordance with Appendix 6 to this Law.

Article 32. To approve the list of target indicators and final results of budget program passports in the context of budget program administrators in accordance with Appendix 7 to this Law.

Article 33. Exclude from the internal government debt the obligations to repay Treasury bonds in the amount of 773,704.8 US dollars (or 402,628.2 thousand tenge at the exchange rate of 520.39 tenge per US dollar as of June 30, 2025), the circulation of which is suspended.

Article 34. This Law shall enter into force on January 1, 2026.

Article 35. To invalidate the Law of the Republic of Kazakhstan "On guaranteed transfer from the National Fund of the Republic of Kazakhstan for 2025-2027" from the date of entry into force of this Law.

 

     President of the Republic of Kazakhstan

K. TOKAEV

 

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