LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 4, 2024 No. 141-VIII ZRK

About the republican budget for 2025 - 2027

Article 1. Approve the republican budget for 2025 - 2027 according to appendices 1, 2 and 3 to this Law respectively, including for 2025 in the following amounts:

1) the income - 21 392 054 673 thousand tenges, including on:

to tax revenues - 15 193 343 932 thousand tenges;

to non-tax receipts - 435 325 855 thousand tenges;

to sales proceeds of fixed capital - 5 200 000 thousand tenges;

to receipts of transfers - 5 758 184 886 thousand tenges;

2) costs - 25 193 022 392 thousand tenges;

3) net budget crediting - 252 140 981 thousand tenges, including:

budget credits - 510 480 002 thousand tenges;

repayment of budget credits - 258 339 021 thousand tenges;

4) balance on transactions with financial assets - 46 891 300 thousand tenges, including:

acquisition of financial assets - 46 891 300 thousand tenges;

5) budget deficit-4100 000 000 thousand tenges, or percent 2,7 to country gross domestic product;

6) not oil budget deficit-10 999 700 000 thousand tenges, or percent 7,3 to country gross domestic product;

7) budget deficit financing - 4 100 000 000 thousand tenges.

Article 2. Provide in the republican budget for 2025 of receipt of the rents for use of the Russian Federation of the Baikonur complex in the amount 54 050 000 thousand tenges and proving grounds in the amount of 9 418 330 thousand tenges.

Article 3. Approve amounts of the receipts for 2025 directed to National fund of the Republic of Kazakhstan according to appendix 4 to this Law.

Article 4. Determine that are enlisted in the income of the relevant budget:

1) by the "Severance tax" code of classification of receipts of the budget of Single budget classification - debt of subsoil users on royalty, and also royalty on contracts for subsurface use in which guarantees of stability of tax regime remain;

2) by the Social tax code of classification of receipts of the budget of Single budget classification - debt on the fees which were earlier listed in the Pension fund, the State center for pension payment, Fund of compulsory medical insurance, Fund of the national social insurance, Fund of assistance of employment, and also the expels of users of highways which were earlier arriving in Road fund.

At the same time the taxpayers performing activities for contracts for subsurface use in whom guarantees of stability of tax regime remain reduce the above-stated assignments or the social tax by the amounts of contributions to Fund of social medical insurance, the State Social Insurance Fund, and also by the amount of compulsory pension contributions of the employer of the single accumulation pension fund, estimated according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance" and the Social code of the Republic of Kazakhstan.

Article 5. Provide in the republican budget for 2025 amounts of the budget withdrawals from the regional budget, budgets of the cities of republican value, the capital in the republican budget in the amount 504 192 231 thousand tenges, including:

Atyrau - 178 103 098 thousand tenges;

the city of Almaty - 251 515 914 thousand tenges;

the city of Astana - 74 573 219 thousand tenges.

Article 6. Provide in the republican budget for 2025 of receipt of transfers from regional budgets, budgets of the cities of republican value, the capital in the amount of 3 992 655 thousand tenges.

Distribution of receipts of transfers from regional budgets, budgets of the cities of republican value, the capital is determined by the decision of the Government of the Republic of Kazakhstan.

Article 7. Provide in the republican budget for 2025 the size of the guaranteed transfer from National fund of the Republic of Kazakhstan in the amount of 2 000 000 000 thousand tenges.

Article 8. Provide in the republican budget for 2025 target transfer from National fund of the Republic of Kazakhstan in the amount of 3 250 000 000 thousand tenges on the purposes determined by the President of the Republic of Kazakhstan.

Article 9. Establish since January 1, 2025:

1) the minimum size of the salary - 85 000 tenges;

2) the minimum size of the state base retirement benefit - 32 360 tenges;

3) the minimum size of pension - 62 771 tenges;

4) monthly settlement indicator - 3 932 tenges;

5) the size of subsistence minimum for calculation of the amount of base social pays - 46 228 tenges.

Article 10. Determine that the funds allocated for retirement benefits on age and retirement benefits for long service are provided taking into account increase in their sizes since January 1, 2025 on percent 8,5.

Article 11. Establish since January 1, 2025 the size of the fees of the state on compulsory social medical insurance which are subject to payment in Fund of social medical insurance - 2 percent from subject to calculation of fees of the state.

Article 12. Establish since January 1, 2025 the monthly size of monetary compensation on content of the dwelling and payment of utilities in the amount of 3 739 tenges by the serviceman (except the military personnel of conscription service) and to the staff of special state and law enforcement agencies, the public courier service.

Article 13. Provide in the republican budget for 2025 amounts of the subventions transferred from the republican budget to regional budgets and city budget of republican value in the amount of 5 774 300 885 thousand tenges, including:

Abay - 251 802 902 thousand tenges;

Akmola - 383 299 707 thousand tenges;

Aktyubinsk - 318 046 527 thousand tenges;

Almaty - 203 587 891 thousand tenges;

East Kazakhstan - 270 135 370 thousand tenges;

Jambyl - 465 951 698 thousand tenges;

Zhet_su - 386 544 063 thousand tenges;

The West Kazakhstan - 266 852 747 thousand tenges;

Karaganda - 347 076 005 thousand tenges;

Kyzylorda - 476 697 239 thousand tenges;

Kostanay - 340 665 775 thousand tenges;

Mangystau - 166 821 060 thousand tenges;

Pavlodar - 146 670 494 thousand tenges;

The North Kazakhstan - 336 217 821 thousand tenges;

Turkestan - 1 103 589 982 thousand tenges;

Ulytau - 59 142 606 thousand tenges;

the city of Shymkent - 251 198 998 thousand tenges.

Article 14. Distribution of target current transfers to regional budgets, budgets of the cities of republican value, the capital for 2025 is determined based on the decision of the Government of the Republic of Kazakhstan on:

1) wages increase of health workers from among civil servants of law-enforcement bodies;

2) wages increase of employees of nature protection and special facilities;

3) holding antiepizootic actions;

4) ensuring veterinary safety;

5) acquisition of means (products) and attributes for carrying out identification of farm animals;

6) payment of the government address public assistance;

7) providing the rights and improvement of quality of life of persons with disability in the Republic of Kazakhstan;

8) ensuring activities of the centers of labor mobility;

9) wages increase of health workers of the centers of rendering special social services;

10) wages increase of separate categories of civil servants, employees of the organizations containing at the expense of means of the government budget, employees of the state companies;

11) increase in compensation of teachers of the organizations of preschool education;

12) increase in compensation to health workers of the state organizations of preschool education;

13) increase in compensation to health workers of the state organizations of education, except for the organizations of additional education for adults;

14) placement of the state educational order in the private organizations of secondary education;

15) increase in the size of the state grant by the student in the organizations of technical and professional, postsecondary education;

16) increase in compensation to health workers of the state organizations of technical and professional, postsecondary education;

17) material equipment of the organizations of health care at the local level within the pilot national project "Upgrade of Rural Health Care";

18) material equipment of the organizations of health care at the local level;

19) purchase of vaccines and other immunobiological medicines;

20) wages increase of employees of the organizations of health care of local executive bodies;

21) acquisition of dwellings of municipal housing stock for socially vulnerable segments of the population;

22) ensuring radiation safety;

23) increase in compensation to health workers of the state organizations of physical culture and sport;

24) compensation of part of costs of subjects of entrepreneurship on construction of facilities of roadside service;

25) providing and elections of akims of areas (cities of regional value).

The procedure for use of target current transfers is determined by regional budgets, budgets of the cities of republican value, the capitals for 2025 specified in the subitem 7) to part one of this Article based on the decision of the Government of the Republic of Kazakhstan.

Article 15. Distribution of funds for crediting of regional budgets to provision of the microcredits to rural population for scaling of the project on increase in the income of rural population is determined based on the decision of the Government of the Republic of Kazakhstan.

Article 16. Distribution of funds for crediting of regional budgets, budgets of the cities of republican value, the capital to investment projects in agro-industrial complex is determined based on the decision of the Government of the Republic of Kazakhstan.

Article 17. Distribution and (or) procedure for use of funds for compensation of damage to workers of the liquidated mines transferred to Karagandalikvidshakht limited liability partnership are determined based on the decision of the Government of the Republic of Kazakhstan.

Article 18. Approve reserve of the Government of the Republic of Kazakhstan for 2025 in the amount of 375 704 477 thousand tenges.

Article 19. Consider that as a part of costs of the Ministry of Emergency Situations of the Republic of Kazakhstan for 2025 funds for forming and storage of the state material reserve are provided in the amount of 10 490 926 thousand tenges with reflection in the income of the republican budget of means from realization of the material values issued according to the procedure of refreshening in the amount of 5 200 000 thousand tenges.

Article 20. Consider that as a part of costs of the Ministry of transport of the Republic of Kazakhstan for 2025 means for transfer to joint-stock company "The Kazavtozhol national company on accomplishment of agreement obligations of trust management of state-owned property are provided in the amount of 179 531 062 thousand tenges.

Article 21. Set limit of provision of the state guarantees of the Republic of Kazakhstan in 2025 in the amount of 1 000 000 000 thousand tenges.

Article 22. Set limit of provision of the state guarantees of support of export in 2025 in the amount of 200 000 000 thousand tenges.

Article 23. Determine that the limit of provision of guarantees of the state for 2025 is not applied.

Article 24. Set limit of government debt for December 31, 2025 in the amount of 32 843 600 000 thousand tenges.

Article 25. Set limit of the state obligations of projects of public-private partnership, including the state concessionary obligations of the Government of the Republic of Kazakhstan, for 2025 in the amount of 4 278 352 764 thousand tenges.

Article 26. Approve the list of republican budget programs (subprogrammes) which are not subject to the sequester in the course of execution of the republican budget for 2025 according to appendix 5 to this Law.

Determine that in the course of execution of local budgets for 2025 local budget programs according to appendix 6 to this Law are not subject to the sequester.

Article 27. Approve the forecast of receipts and expenses of the State Social Insurance Fund and Fund of social medical insurance according to appendix 7 to this Law.

Article 28. This Law becomes effective since January 1, 2025.

 

Appendix 1

to the Law of the Republic of Kazakhstan "About the republican budget for 2025 - 2027" of December 4, 2024 No. 141-VIII ZRK

Republican budget for 2025

Category					Name	Amount, one thousand tenges
	Class
			Subclass
					I. Income	21 392 054 673
1					Tax revenues	15 193 343 932
	01				Income tax	5 087 546 655
			1		Corporate income tax	5 087 546 655
	05				Internal taxes on goods, works and services	7 795 818 765
			1		Value added tax	6 510 033 023
			2		Excises	149 702 349
			3		Receipts for use of natural and other resources	1 104 017 514
			4		Charges for conducting business and professional activity	15 444 143
			5		Tax on gaming	16 621 736
	06				Taxes on international trade and external transactions	2 305 622 997
			1		Customs payments	2 226 108 451
			2		Other taxes on international trade and transaction	79 514 546
	08				The obligatory payments levied for making of legally significant actions and (or) issue of documents by the state bodies or officials authorized on that	4 355 515
			1		State fee	4 355 515
2					Non-tax receipts	435 325 855
	01				Income from state-owned property	344 471 687
			1		Receipts of part of net income of the state companies	17 700 648
			3		Dividends on the state blocks of shares which are in state-owned property	231 168 083
			4		Income on the shares in legal entities which are in state-owned property	10 440 605
			5		Lease revenues of the property which is in state-owned property	65 347 382
			6		Remunerations for placement of budgetary funds on bank accounts	4 558 200
			7		Remunerations on the credits issued from the government budget	1 488 998
			9		Other incomes from state-owned property	13 767 771
	02				Receipts from sales of goods (works, services) by the public institutions financed from the government budget	6 393 334
			1		Receipts from sales of goods (works, services) by the public institutions financed from the government budget	6 393 334
	03				Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget	681 986
			1		Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget	681 986
	04				The penalties, penalty fee, sanctions, penalties imposed by the public institutions financed from the government budget, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan	1 970 740
			1		The penalties, penalty fee, sanctions, penalties imposed by the public institutions financed from the government budget, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan, except for receipts from the organizations of oil sector in Fund of compensation by the victim, Fund of support of infrastructure of education and Special state fund	1 970 740
	05				Grants	400 649
			2		Financial aid	400 649
	06				Other non-tax receipts	81 407 459
			1		Other non-tax receipts	81 407 459
3					Sales proceeds of fixed capital	5 200 000
	02				Sales of goods from the state material reserve	5 200 000
			1		Sales of goods from the state material reserve	5 200 000
4					Receipts of transfers	5 758 184 886
	01				Transfers from subordinate state bodies	508 184 886
			1		Transfers from regional budgets, budgets of the cities of republican value, the capital	508 184 886
	04				Transfers from National fund	5 250 000 000
			1		Transfers from National fund in the republican budget	5 250 000 000
Functional group					Name	Amount, one thousand tenges
		Administrator
				Program
					II. Costs	25 193 022 392
01					State services of general nature	1 018 277 044
		101			Administration of the President of the Republic of Kazakhstan	19 336 313
				001	Ensuring activities of the Head of state	19 336 313
		106			National center for human rights	1 294 638
				001	Services in observation of observance of rights and freedoms of man and citizen	1 227 771
				005	Strengthening of efficiency of national human rights mechanisms in Kazakhstan	66 867
		107			Office of the Supreme Judicial Council of the Republic of Kazakhstan	1 137 629
				001	Services in ensuring activities of the Supreme Judicial Council of the Republic of Kazakhstan	1 137 629
		109			Government office of the Republic of Kazakhstan	4 421 243
				001	Services in ensuring activities of the Prime Minister of the Republic of Kazakhstan	4 421 243
		201			Ministry of Internal Affairs of the Republic of Kazakhstan	179 740 053
				001	Services in determination and the organization of realization of state policy in the field of protection of public order and ensuring public safety, criminal executive system	179 740 053
		204			Ministry of Foreign Affairs of the Republic of Kazakhstan	114 476 369
				001	Services in coordination of foreign policy activities	85 448 487
				005	Foreign business trips	3 000 000
				008	Ensuring special, technical and physical protection of diplomatic representations abroad	241 320
				013	Representation of interests of the Republic of Kazakhstan in the international organizations, authorized and other bodies of the Commonwealth of Independent States	923 501
				017	Participation of the Republic of Kazakhstan in the international organizations, other international and other bodies	21 784 634

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