Tax revenues constitute the primary source of income for Kazakhstan's state budget accounting for 75.9% of all revenues in 2023 (compared to 73.3% in 2022).
In absolute terms, 2023 tax revenues increased by 27.4% compared that to 2022 reaching 18.9 trillion tenge level (compared to 14.8 trillion tenge in 2022).
In the structure of tax revenues for 2023:
- Value Added Tax (VAT) accounted for the largest share, at 30.0% (compared to 28.5% in 2022).
- Corporate Profit Tax (CPT) secured the second position with 26.7% (unchanged from 26.7% in 2022).
- Individual Income Tax (IIT) constituted 10.5%, representing a slight increase from 10.1% in 2022.
- Social tax and excise taxes occupied 7.0% and 4.4%, respectively (compared to 7.0% and 5.1% in 2022).
- Other taxes made up 21.4% (compared to 22.7% in 2022).
In terms of local budgets tax revenues hold the second position after the receipt of transfers, accounting for 44.3% in 2023 (compared to 43.9% in 2022). In absolute terms tax revenues for 2023 increased by 24.6% to 6.0 trillion tenge (compared to 4.8 trillion tenge in 2022).
Nearly a quarter of the tax revenues for 2023 were collected in Almaty accounting for 24.3% (compared to 23.3% in 2022). Astana and Atyrau region secured the second and third positions in tax collection, with 12.3% and 10.7%, respectively, in 2023 (compared to 11.6% and 11.2% in 2022).
The least amount of taxes falls on the Zhetysu region, as well as Ulytau, Kyzylorda, Abai, and North Kazakhstan regions, constituting 1.1%, 1.5%, 1.5%, 1.6%, and 1.7%, respectively, in 2023 (compared to 0.4%, 0.6%, 1.4%, 0.5%, and 1.8% in 2022).
