LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 5, 2023 No. 43-VIII ZRK

About the republican budget for 2024-2026

Article 1. Approve the republican budget for 2024 - 2026 according to appendices 1, 2 and 3 to this Law respectively, including for 2024 in the following amounts:

1) the income - 20 194 797 994 thousand tenges, including on:

to tax revenues - 12 674 497 409 thousand tenges;

to non-tax receipts - 1 443 392 658 thousand tenges;

to sales proceeds of fixed capital - 6 130 221 thousand tenges;

to receipts of transfers - 6 070 777 706 thousand tenges;

2) costs - 23 478 302 653 thousand tenges;

3) net budget crediting - 337 477 575 thousand tenges, including:

budget credits - 591 804 497 thousand tenges;

repayment of budget credits - 254 326 922 thousand tenges;

4) balance on transactions with financial assets - 49 929 694 thousand tenges, including:

acquisition of financial assets - 49 929 694 thousand tenges;

5) budget deficit--3 670 911 928 thousand tenges, or percent 2,7 to country gross domestic product;

6) not oil budget deficit-10 638 834 829 thousand tenges, or percent 7,9 to country gross domestic product;

7) budget deficit financing - 3 670 911 928 thousand tenges.

Article 2. Provide in the republican budget for 2024 of receipt of the rents for use of the Russian Federation of the Baikonur complex in the amount 52 900 000 thousand tenges and proving grounds in the amount of 9 217 940 thousand tenges.

Article 3. Approve amounts of the receipts for 2024 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 2024 amounts of budget withdrawals from the regional budget, city budgets of republican value, the capital in the republican budget in the amount of 469 501 019 thousand tenges, including:

Atyrau - 168 718 843 thousand tenges;

the city of Almaty - 226 102 075 thousand tenges;

the city of Astana - 74 680 101 thousand tenges.

Article 6. Provide in the republican budget for 2024 of receipt of transfers from regional budgets, budgets of the cities of republican value, the capital in the amount of 1 276 687 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 2024 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 2024 target transfer from National fund of the Republic of Kazakhstan in the amount of 3 600 000 000 thousand tenges on the purposes determined by the President of the Republic of Kazakhstan.

Article 9. Establish since January 1, 2024:

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

2) the minimum size of the state base retirement benefit - 28 215 tenges;

3) the minimum size of pension - 57 853 tenges;

4) monthly settlement indicator - 3 692 tenges;

5) the size of subsistence minimum for calculation of the amount of base social pays - 43 407 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, 2024 on percent 9,0.

Article 11. Establish since January 1, 2024 the size of the fees of the state on compulsory social medical insurance which are subject to payment in Fund of social medical insurance - percent 1,9 from subject to calculation of fees of the state.

Article 12. Establish since January 1, 2024 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 2024 amounts of the subventions transferred from the republican budget to regional budgets and city budget of republican value in the amount of 5 265 026 806 thousand tenges, including:

Abay - 234 948 938 thousand tenges;

Akmola - 354 724 684 thousand tenges;

Aktyubinsk - 293 012 614 thousand tenges;

Almaty - 183 608 471 thousand tenges;

East Kazakhstan - 245 334 008 thousand tenges;

Jambyl - 426 356 383 thousand tenges;

Zhet_su - 355 343 578 thousand tenges;

The West Kazakhstan - 251 390 766 thousand tenges;

Karaganda - 322 790 809 thousand tenges;

Kyzylorda - 433 008 847 thousand tenges;

Kostanay - 318 913 396 thousand tenges;

Mangystau - 135 605 790 thousand tenges;

Pavlodar - 132 387 464 thousand tenges;

The North Kazakhstan - 316 648 616 thousand tenges;

Turkestan - 1 001 641 890 thousand tenges;

Ulytau - 51 803 957 thousand tenges;

the city of Shymkent - 207 506 595 thousand tenges.

Article 14. Distribution of target current transfers to regional budgets, budgets of the cities of republican value, the capital for 2024 is determined based on the decision of the Government of the Republic of Kazakhstan on:

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

2) holding antiepizootic actions;

3) ensuring veterinary safety;

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

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

5-1) wages increase of health workers of the centers of rendering special social services;

6) ensuring activities of the centers of labor mobility;

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

8) realization of per capita normative financing at the public day comprehensive rural complete schools;

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

10) No. 143-VIII ZRK is excluded according to the Law of the Republic of Kazakhstan of 13.12.2024

11) carrying out capital repairs of health care facilities within the pilot national project "Upgrade of Rural Health Care";

11-1) wages increase of employees of the organizations in the field of health care of local executive bodies;

11-2) insurance premiums (fees) of professional responsibility of health workers of the organizations in the field of health care of local executive bodies;

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

13) ensuring radiation safety;

14) seizure of land for the state needs;

15) repair of transport infrastructure of the settlements adjacent to the city of Astana;

16) acquisition of housing of utility housing stock for socially vulnerable segments of the population;

16-1) increase in compensation to health workers of the state organizations of physical culture and sport;

17) providing and elections of akims of areas (cities of regional value);

18) 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.

The procedure for use of target current transfers is determined by regional budgets, budgets of the cities of republican value, the capitals for 2024 specified in the subitem 5) 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 and (or) procedure for use of the amounts of the credits regional budgets, budgets of the cities of republican value, the capital on assistance to entrepreneurial initiative of youth are determined based on the decision of the Government of the Republic of Kazakhstan.

Article 17. 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 18. 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 19. Approve reserve of the Government of the Republic of Kazakhstan for 2024 in the amount 567 301 402 thousand tenges.

Article 20. Consider that as a part of costs of the Ministry of Emergency Situations of the Republic of Kazakhstan for 2024 funds for forming and storage of the state material reserve are provided in the amount of 8 855 460 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 2 750 000 thousand tenges.

Article 21. Consider that as a part of costs of the Ministry of transport of the Republic of Kazakhstan for 2024 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 151 314 913 thousand tenges.

Article 22. Set limit of provision of the state guarantees of the Republic of Kazakhstan in 2024 in the amount of 1 300 000 000 thousand tenges.

Article 23. Determine that the limit of provision of the state guarantees of support of export for 2024 is not applied.

Article 24. Determine that the limit of provision of guarantees of the state for 2024 is not applied.

Article 25. Set limit of government debt for December 31, 2024 in the amount of 28 743 600 000 thousand tenges.

Article 26. 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 2024 in the amount of 4 038 959 599 thousand tenges.

Article 27. 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 2024 according to appendix 5 to this Law.

Determine that in the course of execution of local budgets for 2024 local budget programs according to appendix 6 to this Law are not subject to the sequester.

Article 28. 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 29. This Law becomes effective since January 1, 2024.

Appendix 1

to the Law of the Republic of Kazakhstan "About the republican budget for 2024 - 2026" of December 5, 2023 No. 43-VIII ZRK

Republican budget for 2024

Category			Name	Amount, one thousand tenges
	Class
		Subclass
			I. Income	20 194 797 994
1			Tax revenues	12 674 497 409
	01		Income tax	3 670 381 358
		1	Corporate income tax	3 670 381 358
	05		Internal taxes on goods, works and services	7 019 869 944
		1	Value added tax	5 821 330 328
		2	Excises	126 674 101
		3	Receipts for use of natural and other resources	1 035 181 727
		4	Charges for conducting business and professional activity	20 699 250
		5	Tax on gaming	15 984 538
	06		Taxes on international trade and external transactions	1 978 114 731
		1	Customs payments	1 905 731 650
		2	Other taxes on international trade and transaction	72 383 081
	07		Other taxes	1 634 382
		1	Other taxes	1 634 382
	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	4 496 994
		1	State fee	4 496 994
2			Non-tax receipts	1 443 392 658
	01		Income from state-owned property	1 332 408 141
		1	Receipts of part of net income of the state companies	57 858 923
		3	Dividends on the state blocks of shares which are in state-owned property	1 170 693 832
		4	Income on the shares in legal entities which are in state-owned property	10 298 900
		5	Lease revenues of the property which is in state-owned property	65 624 738
		6	Remunerations for placement of budgetary funds on bank accounts	4 584 724
		7	Remunerations on the credits issued from the government budget	1 223 879
		9	Other incomes from state-owned property	22 123 145
	02		Receipts from sales of goods (works, services) by the public institutions financed from the government budget	6 775 033
		1	Receipts from sales of goods (works, services) by the public institutions financed from the government budget	6 775 033
	03		Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget	388 371
		1	Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget	388 371
	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	33 431 730
		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	33 431 730
	05		Grants	659 665
		2	Financial aid	659 665
	06		Other non-tax receipts	69 729 718
		1	Other non-tax receipts	69 729 718
3			Sales proceeds of fixed capital	6 130 221
	02		Sales of goods from the state material reserve	6 130 221
		1	Sales of goods from the state material reserve	6 130 221
4			Receipts of transfers	6 070 777 706
	01		Transfers from subordinate state bodies	470 777 706
		1	Transfers from regional budgets, budgets of the cities of republican value, the capital	470 777 706
	04		Transfers from National fund	5 600 000 000
		1	Transfers from National fund in the republican budget	5 600 000 000

Functional group			Name	Amount, one thousand tenges
	Administrator
		Program
			II. Costs	23 478 302 653
1			State services of general nature	961 425 071
	101		Administration of the President of the Republic of Kazakhstan	18 409 928
		001	Ensuring activities of the Head of state	18 409 928
	106		National center for human rights	1 291 463
		001	Services in observation of observance of rights and freedoms of man and citizen	1 224 596
		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	750 323
		001	Services in ensuring activities of the Supreme Judicial Council of the Republic of Kazakhstan	750 323
	109		Government office of the Republic of Kazakhstan	4 664 672
		001	Services in ensuring activities of the Prime Minister of the Republic of Kazakhstan	4 664 672
	201		Ministry of Internal Affairs of the Republic of Kazakhstan	167 764 781
		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	167 764 781
	204		Ministry of Foreign Affairs of the Republic of Kazakhstan	105 194 925
		001	Services in coordination of foreign policy activities	77 442 349
		005	Foreign business trips	3 379 620
		008	Ensuring special, technical and physical protection of diplomatic representations abroad	242 887
		013	Representation of interests of the Republic of Kazakhstan in the international organizations, authorized and other bodies of the Commonwealth of Independent States	539 004
		017	Participation of the Republic of Kazakhstan in the international organizations, other international and other bodies	20 728 981
		019	Ensuring realization of information and image policy	1 917 007
		021	Providing actions for protection of the rights and interests of citizens of the Republic of Kazakhstan abroad	55 358
		022	Assistance to development of bonds and contacts with compatriots abroad and the ethnic Kazakhs who arrived to the Republic of Kazakhstan	650 572
		028	Creation of unified information system of diplomatic service of the Ministry of Foreign Affairs of the Republic of Kazakhstan	58 532
		045	Grant financing of activities of non-governmental organizations on the international direction	180 615

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