LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2025 No. 239-VIII ZRK

About the republican budget for 2026 - 2028

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

1) the income – 22 889 278 204 thousand tenges, including on:

to tax revenues – 18 886 018 913 thousand tenges;

to non-tax receipts – 330 736 775 thousand tenges;

to sales proceeds of fixed capital – 2 200 000 thousand tenges;

to special receipts – 20 375 447 thousand tenges;

to receipts of transfers – 3 649 947 069 thousand tenges;

2) costs – 26 275 285 382 thousand tenges;

3) net budget crediting – 858 213 361 thousand tenges, including:

budget credits – 1 104 500 000 thousand tenges;

repayment of budget credits – 246 286 639 thousand tenges;

4) balance on transactions with financial assets – 350 484 618 thousand tenges, including:

acquisition of financial assets – 350 484 618 thousand tenges;

5) budget deficit –-4 594 705 157 thousand tenges, or percent 2,5 to country gross domestic product;

6) not oil budget deficit –-9 059 225 157 thousand tenges, or percent 4,9 to country gross domestic product;

7) budget deficit financing – 4 594 705 157 thousand tenges.

Article 2. Provide in the republican budget for 2026 of receipt of the rents for use of the Russian Federation of the Baikonur complex in the amount 62 100 100 thousand tenges and proving grounds in the amount of 10 821 060 thousand tenges.

Article 3. Approve amounts of the receipts for 2026 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 the 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 2026 amounts of the budget withdrawals from the regional budget, city budgets of republican value, the capital in the republican budget in the amount of 879 947 069 thousand tenges, including:

Atyrau area – 262 404 282 thousand tenges;

the city of Almaty – 491 887 501 thousand tenges;

the city of Astana – 125 655 286 thousand tenges.

Article 6. Provide in the republican budget for 2026 the size of the guaranteed transfer from National fund of the Republic of Kazakhstan in the amount of 2 770 000 000 thousand tenges.

Article 7. Establish since January 1, 2026:

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

2) the minimum size of the state base retirement benefit – 35 596 tenges;

3) the minimum size of pension – 69 049 tenges;

4) monthly settlement indicator – 4 325 tenges;

5) the size of subsistence minimum – 50 851 tenges.

Article 8. 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, 2026 for 10 percent.

Article 9. Establish since January 1, 2026 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 10. Establish since January 1, 2026 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 11. Provide in the republican budget for 2026 amounts of the budget subventions transferred from the republican budget to regional budgets and city budget of republican value in the amount of 5 171 567 833 thousand tenges, including:

areas Abay – 266 878 915 thousand tenges;

Akmola area – 325 916 603 thousand tenges;

The Aktyubinsk region – 197 089 345 thousand tenges;

Almaty region – 108 007 714 thousand tenges;

The West Kazakhstan region – 173 643 915 thousand tenges;

Jambyl area – 494 317 250 thousand tenges;

Zhet_su's areas of-381 884 553 thousand tenges;

The Karaganda region – 269 563 338 thousand tenges;

The Kostanay region – 350 622 666 thousand tenges;

Kyzylorda area – 504 013 674 thousand tenges;

Mangystau Region – 122 677 187 thousand tenges;

The Pavlodar region – 7 822 744 thousand tenges;

The North Kazakhstan area – 333 976 372 thousand tenges;

The Turkestan region – 1 139 920 621 thousand tenges;

Ulytau's areas – 60 763 826 thousand tenges;

The East Kazakhstan region – 251 739 916 thousand tenges;

the city of Shymkent – 182 729 194 thousand tenges.

Article 12. Distribution of target current transfers to regional budgets, budgets of the cities of republican value, the capital for 2026 is determined based on the decision of the Government of the Republic of Kazakhstan on:

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

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

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

4) subsidizing of costs of subjects of natural monopolies for repayment and servicing of loans of international financial institutions.

Article 13. Distribution of the amounts of budget credits to local executive bodies for implementation of measures of social support of specialists is determined based on the decision of the Government of the Republic of Kazakhstan.

Article 14. 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 15. 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 16. 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 17. Approve the size of reserve of the Government of the Republic of Kazakhstan for 2026 in the amount of 333 311 087 thousand tenges.

Article 18. Approve the reserve size on initiatives of the President of the Republic of Kazakhstan for 2026 in the amount of 285 000 000 thousand tenges.

Article 19. Consider that as a part of costs of the Ministry of Emergency Situations of the Republic of Kazakhstan for 2026 funds for forming and storage of the state material reserve are provided in the amount of 10 000 000 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 2 200 000 thousand tenges.

Article 20. Consider that as a part of costs of the Ministry of transport of the Republic of Kazakhstan for 2026 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 263 105 986 thousand tenges.

Article 21. Set limit of provision of the state guarantees of the Republic of Kazakhstan in 2026 in the amount of 4 000 000 000 thousand tenges.

Article 22. Set limit of provision of the state guarantees of support of export in 2026 in the amount of 250 000 000 thousand tenges.

Article 23. Determine that the limit of provision of guarantees of the state for 2026 is not applied.

Article 24. Set limit of government debt for December 31, 2026 in the amount of 39 302 356 520 thousand tenges.

Article 25. Set limit of the state obligations of projects of public-private partnership of the Government of the Republic of Kazakhstan for 2026 in the amount of 4 577 801 641 thousand tenges.

Article 26. Set limit of the state obligations of the construction projects "turnkey" of the Government of the Republic of Kazakhstan for 2026 in the amount of 2 288 927 820 thousand tenges.

Article 27. Set limit of external debt of subjects of the quasi-public sector in 2026 in the amount of 15 070 600 000 thousand tenges and the list of subjects of the quasi-public sector which are granted the right of attraction of external loans:

national managing holdings;

national holdings;

national companies;

joint-stock companies which controlling stock is owned by the state, national managing holding or national holding.

Article 28. Set limits of debts of local executive bodies in 2026 in the amount of 7 175 116 381 thousand tenges, including:

areas Abay – 167 585 282 thousand tenges;

Akmola area – 259 084 275 thousand tenges;

The Aktyubinsk region – 235 223 220 thousand tenges;

Almaty region – 323 357 195 thousand tenges;

Atyrau area – 258 693 945 thousand tenges;

The West Kazakhstan region – 194 116 368 thousand tenges;

Jambyl area – 292 997 766 thousand tenges;

Zhet_su's areas – 205 425 133 thousand tenges;

The Karaganda region – 324 519 542 thousand tenges;

The Kostanay region – 253 214 946 thousand tenges;

Kyzylorda area – 264 965 165 thousand tenges;

Mangystau Region – 221 616 933 thousand tenges;

The Pavlodar region – 229 105 624 thousand tenges;

The North Kazakhstan area – 204 151 175 thousand tenges;

The Turkestan region – 585 785 363 thousand tenges;

Ulytau's areas – 69 513 623 thousand tenges;

The East Kazakhstan region – 212 059 619 thousand tenges;

the city of Almaty – 2 250 608 587 thousand tenges;

the city of Astana – 384 132 699 thousand tenges;

the city of Shymkent – 238 959 921 thousand tenges.

Article 29. Set limits of the state obligations of the construction projects "turnkey" of local executive bodies in 2026 in the amount of 2 072 833 239 thousand tenges, including:

areas Abay – 43 804 317 thousand tenges;

Akmola area – 60 052 918 thousand tenges;

The Aktyubinsk region – 56 734 841 thousand tenges;

Almaty region – 81 943 228 thousand tenges;

Atyrau area – 114 537 309 thousand tenges;

The West Kazakhstan region – 44 548 799 thousand tenges;

Jambyl area – 69 303 594 thousand tenges;

Zhet_su's areas – 50 635 790 thousand tenges;

The Karaganda region – 71 854 186 thousand tenges;

The Kostanay region – 62 827 307 thousand tenges;

Kyzylorda area – 66 196 557 thousand tenges;

Mangystau Region – 54 051 349 thousand tenges;

The Pavlodar region – 60 012 766 thousand tenges;

The North Kazakhstan area – 48 408 248 thousand tenges;

The Turkestan region – 139 512 920 thousand tenges;

Ulytau's areas – 20 414 326 thousand tenges;

The East Kazakhstan region – 50 801 642 thousand tenges;

the city of Almaty – 528 672 150 thousand tenges;

the city of Astana – 287 697 926 thousand tenges;

the city of Shymkent – 160 823 066 thousand tenges.

Article 30. Set limits of the state obligations of projects of public-private partnership of local executive bodies in 2026 in the amount of 4 441 532 769 thousand tenges, including:

areas Abay – 82 866 056 thousand tenges;

Akmola area – 119 697 710 thousand tenges;

The Aktyubinsk region – 110 518 763 thousand tenges;

Almaty region – 337 444 755 thousand tenges;

Atyrau area – 114 666 054 thousand tenges;

The West Kazakhstan region – 88 684 925 thousand tenges;

Jambyl area – 130 944 486 thousand tenges;

Zhet_su's areas – 87 184 148 thousand tenges;

The Karaganda region – 143 003 754 thousand tenges;

The Kostanay region – 121 072 584 thousand tenges;

Kyzylorda area – 108 997 371 thousand tenges;

Mangystau Region – 99 847 269 thousand tenges;

The Pavlodar region – 119 365 674 thousand tenges;

The North Kazakhstan area – 92 503 569 thousand tenges;

The Turkestan region – 209 262 306 thousand tenges;

Ulytau's areas – 40 427 187 thousand tenges;

The East Kazakhstan region – 93 939 987 thousand tenges;

the city of Almaty – 1 435 200 966 thousand tenges;

the city of Astana – 569 218 931 thousand tenges;

the city of Shymkent – 336 686 274 thousand tenges.

Article 31. 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 2026 according to appendix 5 to this Law.

Determine that in the course of execution of local budgets for 2026 local budget programs according to appendix 6 to this Law are not subject to the sequester.

Article 32. Approve the list of target indicators and resulting effects of passports of the budget programs by administrators of the budget programs according to appendix 7 to this Law.

Article 33. Exclude from structure of internal government debt of the obligation on repayment of treasurer checks in the amount of 773rd 704, of the 8th US dollar (or the 402nd 628, 2 thousand tenges at the rate 520, 39 tenges for US dollar for June 30, 2025) which address is suspended.

Article 34. This Law becomes effective since January 1, 2026.

Article 35. Declare invalid the Law of the Republic of Kazakhstan "About the guaranteed transfer from National fund of the Republic of Kazakhstan for 2025 - 2027" from the date of enforcement of this Law.

Appendix 1

to the Law of the Republic of Kazakhstan "About the republican budget for 2026 - 2028" of December 8, 2025 No. 239-VIII ZRK

Republican budget for 2026

Category			Name	Amount, thousands of tenges
	Class
		Subclass
			I. Income	22 889 278 204
1			Tax revenues	18 886 018 913
	01		Income tax	5 184 046 488
		1	Corporate income tax	5 184 046 488
	05		Internal taxes on goods, works and services	11 203 418 394
		1	Tax on value added	10 013 328 870
		2	Excises	151 773 430
		3	Receipts for use of natural and other resources	1 038 096 355
		4	Charges for conducting business and professional activity	219 739
	06		Taxes on international trade and external transactions	2 493 762 965
		1	Customs payments	2 399 198 977
		2	Other taxes on international trade and transaction	94 563 988
	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	4 791 066
		1	State fee	4 791 066
2			Non-tax receipts	330 736 775
	01		Income from state-owned property	253 444 433
		1	Receipts of part of net income of the state companies	3 065 218
		3	Dividends on the state blocks of shares which are in state-owned property	112 196 533
		4	Income on the shares in legal entities which are in state-owned property	14 171 254
		5	Lease revenues of the property which is in state-owned property	77 463 088
		6	Remunerations for placement of budgetary funds on bank accounts	4 986 526
		7	Remunerations on the credits issued from the government budget	1 450 386
		9	Other incomes from state-owned property	40 111 428
	02		Receipts from sales of goods (works, services) by the public institutions financed from the government budget	10 416 216
		1	Receipts from sales of goods (works, services) by the public institutions financed from the government budget	10 416 216
	03		Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget	305 488
		1	Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget	305 488
	05		Grants	389 137
		2	Financial aid	389 137
	06		Other non-tax receipts	66 181 501
		1	Other non-tax receipts	66 181 501
3			Sales proceeds of fixed capital	2 200 000
	02		Sales of goods from the state material reserve	2 200 000
		1	Sales of goods from the state material reserve	2 200 000
4			Special receipts	20 375 447
	01		Special receipts	20 375 447
		1	Special receipts	20 375 447
5			Receipts of transfers	3 649 947 069
	01		Transfers from subordinate state bodies	879 947 069
		1	Transfers from regional budgets, budgets of the cities of republican value, the capital	879 947 069
	04		Transfers from National fund	2 770 000 000
		1	Transfers from National fund in the republican budget	2 770 000 000
Functional group			Name	Amount, thousands of tenges
	Administrator
		Program
			II. Costs	26 275 285 382
01			State services of general nature	1 093 005 452
	101		Administration of the President of the Republic of Kazakhstan	21 727 794
		001	Ensuring activities of the Head of state	21 727 794
	106		National center for human rights	1 269 906
		001	Services in observation of observance of rights and freedoms of man and citizen	1 269 906
	107		Office of the Supreme Judicial Council of the Republic of Kazakhstan	1 179 306
		001	Services in ensuring activities of the Supreme Judicial Council of the Republic of Kazakhstan	1 179 306
	109		Government office of the Republic of Kazakhstan	4 836 227
		001	Services in ensuring activities of the Prime Minister of the Republic of Kazakhstan	4 836 227
	201		Ministry of Internal Affairs of the Republic of Kazakhstan	207 488 565
		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	207 488 565
	204		Ministry of Foreign Affairs of the Republic of Kazakhstan	133 885 674
		001	Services in coordination of foreign policy activities	99 779 671
		005	Foreign business trips	3 200 000
		008	Ensuring special, technical and physical protection of diplomatic representations abroad	263 588
		013	Representation of interests of the Republic of Kazakhstan in the international organizations, authorized and other bodies of the Commonwealth of Independent States	1 006 560
		017	Participation of the Republic of Kazakhstan in the international organizations, other international and other bodies	27 349 251
		019	Ensuring realization of information and image policy	1 651 604
		021	Providing actions for protection of the rights and interests of citizens of the Republic of Kazakhstan abroad	60 000
		022	Assistance to development of communications and contacts with compatriots abroad and the ethnic Kazakhs who arrived to the Republic of Kazakhstan	575 000
	207		Ministry of Ecology and Natural Resources of the Republic of Kazakhstan	10 906 415
		001	Services in coordination of activities in the sphere of ecology and natural resources	10 906 415
	211		Ministry of Trade and integration of the Republic of Kazakhstan	7 731 688
		001	Forming and realization of policy of the state in the sphere of domestic and foreign trade policy, international economic integration, consumer protection, technical regulation, standardization and ensuring unity of measurements, development and promotion of non-oil export	7 731 688
	217		Ministry of Finance of the Republic of Kazakhstan	163 416 268
		001	Services in ensuring budgetary planning, execution and control of execution of the State Budget	145 249 708
		002	Implementation of audit of the investment projects financed by international financial institutions	14 100
		067	Financing of political parties	17 711 820
		094	Management of the state assets	440 640
	223		Ministry of artificial intelligence and digital development of the Republic of Kazakhstan	10 152 594
		001	Forming and realization of policy of the state in the sphere of digitalization, the aerospace and electronic industry, information security in the sphere of informatization and communication (cyber security), topografo-geodesy and cartography	10 152 594
	227		Ministry of science and the higher education of the Republic of Kazakhstan	220 652 594
		130	Basic financing of subjects of scientific and (or) scientific and technical activities	10 820 491
		217	Development of science	209 832 103
	228		Ministry of transport of the Republic of Kazakhstan	10 827 650
		001	Forming and realization of policy of the state in the field of transport and communications	10 827 650
	229		Industry ministry and constructions of the Republic of Kazakhstan	6 431 632
		001	Forming and realization of state policy in the sphere of the industry, defense industry, geology, construction, housing and communal services	6 431 632
	241		Department of Energy of the Republic of Kazakhstan	6 467 597
		001	Services in coordination of activities in the sphere of power, the oil and gas and petrochemical industry	6 467 597
	243		Ministry of national economy of the Republic of Kazakhstan	13 188 252
		001	Services in forming of state policy in investment attraction, development of economic policy, regulation of activities of subjects of natural monopolies, coordination of activities in the field of regional development and development of entrepreneurship	12 294 507
		006	Ensuring realization of researches of the projects performed together with the international organizations	414 350
		057	Participation of Kazakhstan in initiatives and tools of Organization for Economic Cooperation and Development within cooperation of Kazakhstan with Organization for Economic Cooperation and Development	299 395
		096	Carrying out research of economic and social situation of the Republic of Kazakhstan within cooperation between the Republic of Kazakhstan and Organization for Economic Cooperation and Development	180 000
	406		The highest auditor chamber of the Republic of Kazakhstan	6 103 217
		001	Services in ensuring activities of the Highest auditor chamber of the Republic of Kazakhstan	5 342 187
		007	Enhancement of system of the state audit and financial control	761 030
	608		The agency of the Republic of Kazakhstan for public service	8 942 768
		001	Forming and realization of single state policy in the sphere of public service	8 519 203
		008	Institutional support of regional hub in the sphere of public service	253 000
		012	Services in testing of personnel of public service of the republic	170 565
	626		Agency on strategic planning and reforms of the Republic of Kazakhstan	26 920 696
		001	Services in assistance in forming and effective realization of reforms, implementation of state policy in spheres of strategic planning, state statistical activities, participation in enhancement of system of public administration and the quasi-public sector	21 561 569
		002	Ensuring provision of statistical information	4 819 127
		005	Enhancement of statistical system	540 000
	627		Agency on protection and development of the competition of the Republic of Kazakhstan	4 115 676
		001	Ensuring activities of authorized body for forming of state policy in the field of protection of the competition and restriction of monopolistic activities	4 115 676
	628		Financial monitoring agency of the Republic of Kazakhstan	22 419 381
		001	Services in ensuring counteraction of legalization (laundering) of the income and financing of terrorism, fight against economic and financial offenses	22 419 381
	629		The agency of the Republic of Kazakhstan on atomic energy	2 632 438
		001	Services in coordination of activities in the sphere of atomic energy	2 632 438
	637		Device of the Constitutional Court of the Republic of Kazakhstan	1 772 810
		001	Ensuring rule of the Constitution of the Republic of Kazakhstan in the territory of the Republic	1 772 810
	651		Ministry of Culture and Information of the Republic of Kazakhstan	5 721 001
		002	Realization of state policy in the sphere of public consent	5 721 001
	652		Ministry of Water Resources and Irrigation of the Republic of Kazakhstan	25 929 382
		001	Services in coordination of activities in the sphere of use and protection of water fund, water supply, water disposal	25 929 382
	690		Central Election Commission of the Republic of Kazakhstan	12 640 853
		001	Organization of elections	1 424 343
		002	Elections	11 216 510
	693		Management of material logistics	31 956 848
		001	Services in ensuring activities of Parliament of the Republic of Kazakhstan	31 956 848
	694		Administration of the President of the Republic of Kazakhstan	123 688 220
		001	Services in ensuring implementation of the state functions and powers of Administration of the President of the Republic of Kazakhstan	121 930 127
		009	Services in ensuring activities of the Presidential center of the Republic of Kazakhstan	1 758 093
02			Defense	1 427 833 215
	202		Ministry of Emergency Situations of the Republic of Kazakhstan	259 434 055
		001	Forming and the organization of realization of state policy in the field of the prevention and liquidation of emergency situations of natural and technogenic nature, industrial safety, the state material reserve	199 958 565
		006	Construction and reconstruction of subjects to protection against emergency situations of natural and technogenic nature	19 900 852
		007	Capital expenditures of bodies and organizations for emergency situations	39 574 638
	208		Ministry of Defence of the Republic of Kazakhstan	1 168 399 160
		003	Ensuring combat, mobilization readiness of Armed Forces of the Republic of Kazakhstan	1 155 774 271
		004	Development program of Armed Forces of the Republic of Kazakhstan	12 624 889
03			Public order, safety, legal, judicial, criminal and executive activities	1 503 838 009
	109		Government office of the Republic of Kazakhstan	2 782 301
		002	Services in providing public institutions with courier communication	2 782 301
	201		Ministry of Internal Affairs of the Republic of Kazakhstan	524 609 806
		015	Providing the population with identity documents, car driver licenses, documents, registration plates for state registration of vehicles	27 560 631
		076	Protection of public order and ensuring public safety	379 178 686
		077	Organization of activities of criminal executive system	94 896 504
		078	Implementation of operational search activities by law-enforcement bodies	22 973 985
	221		Ministry of Justice of the Republic of Kazakhstan	46 583 770
		001	Legal support of activities of the state	16 119 378
		005	Rendering legal aid by lawyers and legal consultants	3 111 077
		006	Scientific maintenance of rule-making activities of state bodies	851 001
		009	Providing population with legal information and maintaining the Single system of legal information	767 851
		047	Protection and representation of interests of the state in arbitration, foreign arbitration, foreign state and judicial authorities, and also in the course of doarbitrazhny and pre-judicial dispute settlement, assessment of prospects of the legal or arbitration proceedings which are carried out abroad with participation of the Government of the Republic of Kazakhstan	7 755 017
		065	Services in judicial examinations	17 979 446

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