LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2025 No. 238-VIII ZRK

About amounts of transfers of general nature between republican and regional budgets, budgets of the cities of republican value, the capital for 2026 - 2028

This Law determines amounts of transfers of general nature between republican and regional budgets, budgets of the cities of republican value, the capital in absolute expression for the three-year period of 2026 - 2028 with breakdown by years.

Article 1. Amounts of the budget withdrawals transferred from the regional budget and city budgets of republican value, the capital to the republican budget

1. Establish the budget withdrawals from the regional budget and city budgets of republican value, the capital in the republican budget for 2026 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.

2. Establish the budget withdrawals from the regional budget and city budgets of republican value, the capital in the republican budget for 2027 in the amount of 1 079 818 403 thousand tenges, including:

Atyrau area - 237 910 881 thousand tenges;

the city of Almaty - 600 946 982 thousand tenges;

the city of Astana - 240 960 540 thousand tenges.

3. Establish the budget withdrawals from the regional budget and city budgets of republican value, the capital in the republican budget for 2028 in the amount of 1 400 607 718 thousand tenges, including:

Atyrau area - 278 969 171 thousand tenges;

Mangystau Region - 1 248 369 thousand tenges;

the city of Almaty - 699 746 657 thousand tenges;

the city of Astana - 420 643 521 thousand tenges.

Article 2. Amounts of the budget subventions transferred from the republican budget to regional budgets, city budget of republican value

1. Establish the budget subventions transferred from the republican budget to regional budgets, city budget of republican value for 2026 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 - 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.

2. Establish the budget subventions transferred from the republican budget to regional budgets, city budget of republican value for 2027 in the amount of 6 357 838 886 thousand tenges, including:

areas Abay - 421 053 572 thousand tenges;

Akmola area - 390 941 602 thousand tenges;

The Aktyubinsk region - 291 198 711 thousand tenges;

Almaty region - 106 029 235 thousand tenges;

The West Kazakhstan region - 283 211 443 thousand tenges;

Jambyl area - 607 514 858 thousand tenges;

Zhet_su's areas - 403 575 491 thousand tenges;

The Karaganda region - 419 875 048 thousand tenges;

The Kostanay region - 423 776 995 thousand tenges;

Kyzylorda area - 546 882 194 thousand tenges;

Mangystau Region - 78 578 470 thousand tenges;

The Pavlodar region - 4 416 154 thousand tenges;

The North Kazakhstan area - 432 904 833 thousand tenges;

The Turkestan region - 1 248 023 917 thousand tenges;

Ulytau's areas - 68 536 618 thousand tenges;

The East Kazakhstan region - 306 880 244 thousand tenges;

the city of Shymkent - 324 439 501 thousand tenges.

3. Establish the budget subventions transferred from the republican budget to regional budgets, city budget of republican value for 2028 in the amount of 6 796 559 470 thousand tenges, including:

areas Abay - 498 648 999 thousand tenges;

Akmola area - 591 012 575 thousand tenges;

The Aktyubinsk region - 307 747 126 thousand tenges;

Almaty region - 38 637 109 thousand tenges;

The West Kazakhstan region - 326 502 671 thousand tenges;

Jambyl area - 677 937 320 thousand tenges;

Zhet_su's areas - 446 842 673 thousand tenges;

The Karaganda region - 389 036 178 thousand tenges;

The Kostanay region - 444 515 662 thousand tenges;

Kyzylorda area - 585 256 233 thousand tenges;

The North Kazakhstan area - 457 967 701 thousand tenges;

The Turkestan region - 1 214 878 347 thousand tenges;

Ulytau's areas - 108 660 691 thousand tenges;

The East Kazakhstan region - 338 866 364 thousand tenges;

the city of Shymkent - 370 049 821 thousand tenges.

Article 3. The amounts of expenses provided in local budgets

Consider in expenses of local budgets amounts of target transfers of general nature according to appendix 1 to this Law.

Consider in expenses of local budgets amounts of capital costs according to appendix 2 to this Law.

Consider in expenses of local budgets amounts of costs for development according to appendix 3 to this Law.

Consider in expenses of local budgets the minimum amounts of financing of capital costs on acquisition of veterinary stations, veterinary stations and cattle mortuaries for ensuring veterinary safety according to appendix 4 to this Law.

Consider in expenses of local budgets the minimum amounts of financing of capital costs on social, engineering and transport infrastructure in rural settlements according to appendix 5 to this Law.

Article 4. Procedure for enforcement of this Law

This Law becomes effective since January 1, 2026 and is effective till December 31, 2028.

Appendix 1

to the Law of the Republic of Kazakhstan "About amounts of transfers of general nature between republican and regional budgets, budgets of the cities of republican value, the capital for 2026 - 2028" of December 8, 2025 No. 238-VIII ZRK

Amounts of target transfers of general nature

thousands of tenges

No. of payment order	Name of areas and cities	2026	2027	2028
1	2	3	4	5
	In total	710 546 431	729 721 253	748 542 874
1	Abay area	16 034 920	14 904 679	15 930 640
2	Akmola area	20 681 894	20 009 876	20 813 472
3	Aktyubinsk region	33 334 077	33 648 681	32 712 628
4	Almaty region	40 489 921	41 338 599	42 357 863
5	Atyrau area	22 491 593	23 687 779	23 529 028
6	West Kazakhstan region	16 856 630	15 763 885	15 671 112
7	Jambyl area	40 710 864	42 043 669	43 614 389
8	Zhet_su's area	17 930 254	17 499 355	17 387 632
9	Karaganda region	27 610 904	26 072 400	26 129 631
10	Kostanay region	20 458 806	19 624 545	19 497 015
11	Kyzylorda area	40 934 824	40 172 279	40 743 582
12	Mangystau Region	34 526 507	33 764 770	34 704 644
13	Pavlodar region	21 770 961	20 820 872	21 392 029
14	North Kazakhstan area	13 943 637	12 748 605	13 026 576
15	Turkestan region	103 165 654	112 229 358	114 735 966
16	Ulytau's area	7 494 142	6 133 547	6 652 711
17	East Kazakhstan region	21 454 607	21 339 308	22 355 051
18	city of Almaty	67 747 213	75 319 512	78 260 726
19	city of Astana	61 423 005	65 926 676	68 888 419
20	city of Shymkent	81 486 018	86 672 858	90 139 760
	including:
	on providing the rights and improvement of quality of life of persons with disability	21 781 189	23 312 648	24 688 987
1	Abay area	557 131	589 688	619 172
2	Akmola area	638 076	673 635	707 316
3	Aktyubinsk region	804 627	851 126	893 681
1	2	3	4	5
4	Almaty region	1 127 818	1 191 521	1 251 096
5	Atyrau area	662 106	700 434	735 454
6	West Kazakhstan region	501 290	527 922	554 319
7	Jambyl area	1 464 234	1 551 548	1 629 124
8	Zhet_su's area	534 858	562 124	590 230
9	Karaganda region	918 613	970 289	1 018 804
10	Kostanay region	816 075	865 756	909 045
11	Kyzylorda area	1 753 404	1 849 954	1 942 451
12	Mangystau Region	1 160 536	1 230 575	1 292 103

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