On approval of the Rules for the formation of an analytical report on tax expenditures

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Resolution of the Government of the Republic of Kazakhstan dated September 11, 2026 No. 810

In accordance with paragraph 5 of Article 54 of the Budget Code of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan DECIDES:

1. To approve the attached Rules for the formation of an analytical report on tax expenditures.

2. This resolution shall enter into force on January 1, 2027 and shall be subject to official publication.

The Prime Minister of the Republic of Kazakhstan

O. Bektenov

Approved by Resolution No. 810 of the Government of the Republic of Kazakhstan on September 11, 2026

Rules for the formation of an analytical report on tax expenditures

Chapter 1. General provisions

1. These Rules for the Formation of an analytical report on tax expenditures (hereinafter referred to as the Rules) have been developed in accordance with paragraph 5 of Article 54 of the Budget Code of the Republic of Kazakhstan (hereinafter referred to as the Budget Code) and define the procedure for the formation of an analytical report on tax expenditures (hereinafter referred to as the analytical report).

2. The analytical report contains the results of an assessment of the effectiveness of tax incentives and the feasibility of their further application, and also includes a tax gap indicator used to analyze tax policy, tax administration, and tax collection efficiency.

3. The basis for the development of an analytical report is tax and budget reporting data, including reports on the execution of national and local budgets, information from authorized government agencies on supervised industries, official state statistical, departmental and other data from government agencies, digital databases, as well as information posted on the websites of authorized agencies and organizations.

4. The analytical report is not subject to approval, and in accordance with paragraph 3 of Article 40 of the Budget Code, it is published on the official Internet resource of the central authorized body for budgetary policy.

5. The following basic concepts are used in these Rules:

"1" basic (reference) tax regime is a set of norms of the tax legislation of the Republic of Kazakhstan and (or) international treaties ratified by the Republic of Kazakhstan, including the specifics of taxation established by the Constitutional Law of the Republic of Kazakhstan "On the Astana International Financial Center", the Constitutional Law of the Republic of Kazakhstan "On the Special Legal regime of the city of Alatau", defining the general procedure taxation without taking into account tax benefits and other deviations;

2) threshold of sufficiency of the total amount of tax benefits – the maximum level of the total amount of tax benefits established by the tax legislation of the Republic of Kazakhstan, upon reaching which the provision of new tax benefits is not allowed, the threshold of sufficiency is determined in the amount of 10 (ten) percent of the gross domestic product of the Republic of Kazakhstan for the calendar year preceding the current year;

3) the tax gap is the difference between the tax potential and the taxes actually received.;

4) tax potential – the possible amount of tax receipts and other mandatory payments to the budget, including tax expenditures and the unobserved economy;

5) tax expenses – tax benefits provided to taxpayers in accordance with the tax legislation of the Republic of Kazakhstan;

6) tax benefit – an advantage granted in accordance with the norms of the tax legislation of the Republic of Kazakhstan to taxpayers in the form of a reduction in the rate, full exemption from paying one or more taxes, deductions, adjustments from the tax base;

7) authorized body – the central authorized body in the field of tax policy.

Chapter 2. The procedure for the formation of an analytical report on tax expenditures

6. The analytical report is formed annually during the development of the draft law on the republican budget for the next planning period.:

1) authorized state bodies, no later than June 1 of the current financial year, submit to the authorized body information on monitoring and control of tax benefits in the supervised industries, including:

information on the degree of achievement of the criteria of socio-economic objectives of the application of tax benefits established by the Government of the Republic of Kazakhstan;

passports of tax benefits of the Republic of Kazakhstan indicating the regulatory, target and fiscal characteristics of tax benefits, formed by the authorized state body for the supervised industry, in accordance with Appendix 1 to these Rules.;

2) the central authorized body for budget execution, no later than June 1 of the current fiscal year, submits to the authorized body information on the amount of tax benefits applied by taxpayers, their impact on budget revenues, as well as other data necessary for calculating indicators of the fiscal effectiveness of tax benefits.

7. The authorized body requests additional information from the relevant authorized state bodies for the preparation of an analytical report with a deadline for providing information no later than 10 (ten) business days from the date of receipt of the request.

8. The authorized body, based on information provided by authorized state bodies for supervised industries, the central authorized body for budget execution, as well as tax and budget reporting, official statistical, departmental and other data from state bodies, forms an analytical report and sends it to the central authorized body for budget planning no later than August 1 of the current fiscal year.

9. The analytical report is generated sequentially and includes:

1) identification of tax benefits by identifying deviations from the basic (reference) tax regime;

2) classification of taxes according to the purposes of their provision;

3) assessment of the effectiveness of tax benefits and the expediency of their further application, including:

assessment of the fiscal effectiveness of tax benefits;

assessment of the socio-economic effectiveness of tax benefits;

assessment of the expediency of further application of tax benefits;

ranking of tax benefits by cumulative integral indicators of efficiency and expediency of further application;

4) calculation of the amount of tax expenses;

5) calculation of tax potential;

6) calculation of the tax gap;

7) analysis of the results obtained.

Chapter 3. Structure of the analytical report

10. The analytical report consists of the following sections and subsections:

1) identification of tax benefits includes:

determination of taxes and other mandatory payments to the budget for which tax benefits are provided;

establishment of regulatory legal acts of the Republic of Kazakhstan and international treaties, as well as their structural units, which introduce and regulate tax benefits;

determination of the categories of taxpayers eligible for tax benefits and the conditions for their provision;

setting the duration of tax benefits, including the effective date and the date of termination;

definition of the form of a tax benefit as a deviation from the basic (reference) tax regime;

formation of the list of tax benefits of the Republic of Kazakhstan in accordance with Annex 2 to these Rules;

2) classification of tax benefits according to the purposes of their provision includes:

classification of tax benefits by type of taxes, forms of their provision, and areas of government support;

determination of the purposes of granting tax benefits based on tax benefit passports submitted by authorized government agencies in the supervised industries;

grouping of tax benefits by socio-economic policy areas;

3) the assessment of the fiscal effectiveness of tax benefits includes:

conducting an assessment of the fiscal effectiveness of tax incentives aimed at determining the degree of their impact on the revenue side of the budget, as well as identifying the relationship between the shortfall in budget revenues and the achieved economic effect in the form of an increase in the tax base, additional revenues and other return flows;

conducting a dynamic and structural analysis of tax benefits aimed at identifying patterns of change in their volume and structure, concentration by type of taxes, categories of taxpayers, sectors of the economy and levels of the budget system;

calculation of the indicator of shortfall in budget revenues using the shortfall in income method as the difference between tax revenues under the basic (reference) tax regime and actual revenues, taking into account the tax benefits provided;

determination of the estimated equivalent effect of tax benefits, including an increase in the tax base, additional tax revenues, an increase in investment activity, and other effects that increase tax potential;

The use of combined modeling methods, including microsymulation and simulation models, if necessary, to refine and verify the calculated equivalent effect.;

calculation of an integral indicator of fiscal efficiency, reflecting the ratio of shortfall in budget revenues and the estimated economic effect, taking into account the established restrictions;

calculation of the final integral indicator of fiscal efficiency, which takes into account the cumulative impact of the tax benefit on the budget system using weighting factors;

distribution of tax benefits by levels of fiscal efficiency (high, medium, low), depending on the values of the final integral indicator;

4) the assessment of the socio-economic effectiveness of tax benefits includes:

conducting an assessment of the socio-economic effectiveness of tax benefits aimed at determining the degree of achievement of the objectives of their provision, established by the documents of the State Planning System of the Republic of Kazakhstan, as well as substantiating the expediency of their further application;

definition of criteria for assessing socio-economic efficiency, including budgetary efficiency, creation and maintenance of permanent jobs, growth in production and exports, the ratio of investments to tax benefits, as well as innovation and technological development;

conducting an assessment of the achievement of socio-economic goals based on the criteria provided for in the third paragraph of this subparagraph, taking into account the requirement to achieve at least 4 (four) out of 5 (five) criteria, including mandatory fulfillment of the criteria for creating and (or) maintaining jobs;

calculation of private indicators for each of the evaluation criteria;

calculation of the integral indicator of socio-economic efficiency of tax benefits as a weighted average of individual indicators according to established criteria using weighting coefficients;

distribution of tax benefits by levels of socio-economic efficiency (high, medium, low), depending on the values of the integral indicator;

5) the assessment of the expediency of further application of tax benefits includes:

conducting an assessment of the expediency of further application of tax benefits and determining its criteria aimed at establishing the validity of their preservation, adjustment or cancellation, taking into account the results achieved and compliance with government policy priorities;

calculation of the integral indicator of the expediency of further application of the tax benefit as a weighted average of points according to established criteria using appropriate weighting coefficients;

distribution of tax benefits by levels of expediency (high, medium, low), depending on the values of the integral indicator, with the determination of the need to maintain, adjust or cancel them;

6) the ranking of tax benefits according to the cumulative integral indicators of efficiency and expediency of further application includes:

conducting a comprehensive ranking of tax benefits in order to determine the priority of their preservation, adjustment or cancellation based on an aggregated assessment of fiscal, socio-economic efficiency and the expediency of further application;

calculation of the final integral efficiency indicator as a weighted sum of integral indicators of fiscal efficiency, socio-economic efficiency and expediency of applying a tax benefit using established weighting coefficients;

determination of weighting factors for the components of the final integral performance indicator, including fiscal efficiency, socio-economic efficiency and expediency of application;

formation of the final integral efficiency indicator for each assessed tax benefit based on a unified methodology for aggregating private and integral estimates;

distribution of tax benefits by category depending on the values of the final integral performance indicator, including category I (high efficiency), category II (medium efficiency) and category III (low efficiency);

7) the calculation of the amount of tax expenses includes:

determination of the amount of shortfall in budget revenues for the current financial year in the context of tax expenditures based on the shortfall method, which determines the difference between potential tax revenues when applying the basic (reference) tax regime and the amounts of taxes actually received, taking into account the benefits provided;

calculation of the amount of tax expenditures as the difference between the amount of taxes payable under the basic (reference) tax regime and the amount of taxes actually paid, taking into account the established tax benefits;

making calculations without taking into account the behavioral changes of taxpayers, unless otherwise provided by the methodology for assessing tax expenditures;

calculation of the projected amount of tax expenditures for the current fiscal year and the planning period based on the current parameters of tax legislation and current tax benefits;

formation of a consolidated volume of tax expenditures in the context of types of taxes, categories of taxpayers, sectors of the economy, goals of state policy and levels of the budget system;

analysis of the dynamics of tax expenditures over a number of consecutive years preceding the planned period, identifying trends in their structure and volume;

preparation of analytical materials, including a comparison of actual and projected values of tax expenditures, as well as their distribution according to established classification criteria;

8) the calculation of the tax potential includes:

determination of the basic amount of tax liabilities under the conditions of full application of the basic (reference) tax regime without taking into account tax benefits and other deviations from standard tax conditions;

calculation of the potential amount of tax revenues as a possible amount of taxes and other mandatory payments to the budget in the absence of tax benefits and other preferences, taking into account the full coverage of the tax base;

accounting for tax expenditures resulting from the provision of tax benefits as a part of the tax potential as a part of the lost budget revenues;

assessment of the impact of an unobserved economy on the expansion of tax potential by identifying and including hidden or informal tax bases subject to potential taxation, taking into account the application to a specific type of tax;

comparison of actual tax revenues with estimated tax potential to determine the level of its realization and identify underutilized reserves;

analysis of reserves for increasing tax revenues, including reducing tax expenditures, expanding the tax base by legalizing an unobserved economy, and improving the efficiency of tax administration;

formation of an analytical assessment of the tax potential in the context of types of taxes that make up more than 10 (ten) percent of the total tax revenues of the state budget, and sectors of the economy;

9) the calculation of the tax gap includes:

definition of the tax gap as the difference between the tax potential and the taxes actually received and other mandatory payments to the budget for the reporting financial year;

assessment of lost budget revenues based on a comparison of the potential amount of tax revenues with actual revenues, taking into account the impact of tax benefits and other deviations from the basic (reference) regime;

calculation of the tax gap in absolute and relative terms as a proportion of the tax potential;

determination of the tax gap in the budget system as a whole, as well as in the context of types of taxes that account for more than 10 (ten) percent of the total tax revenues of the state budget, if there is a sufficient digital base for economic sectors;

formation of analytical materials based on the results of calculating the tax gap, including its structure, dynamics and impact on budget revenues;

10) the analysis of the obtained results includes:

systematization of the indicators of the list of tax benefits of the Republic of Kazakhstan on the basis of unified analytical sections, including the objectives of providing tax benefits, economic sectors, amounts of tax expenditures, and validity periods provided by government agencies responsible for their administration;

conducting a comprehensive comparative analysis of tax benefits based on a comparison of key analytical parameters, including indicators of fiscal and socio-economic efficiency, tax expenditures, tax potential and the tax gap;

the formation of analytical conclusions based on the results of the assessment, including the identification of tax benefits with high, medium and low performance;

developing recommendations for maintaining, adjusting, or terminating tax benefits based on the results of a comprehensive analysis;

preparation of proposals to improve the tax policy of the Republic of Kazakhstan aimed at increasing the effectiveness of tax benefits, optimizing tax expenditures and reducing inefficient tax benefits;

the use of the results of the analytical report by the authorized body when reviewing draft regulatory legal acts, forming a list of materials for the draft law on the republican budget, as well as when considering initiatives by government agencies to provide new tax benefits.;

making managerial decisions on optimization, adjustment or cancellation of tax benefits that have not achieved the set goals and performance indicators;

consideration of the results of the analysis in compliance with established budget limits and thresholds for tax benefits in the system of state planning and budgetary policy.

11. The form of the analytical report on tax expenditures, the list of information and indicators necessary for the formation of an analytical report, are determined in accordance with Appendices 3 and 4 to these Rules.

12. The structure and list of indicators used in the analytical report are changed by the authorized body, taking into account the expansion and refinement of analytical information necessary for an accurate assessment of the effectiveness of tax benefits and the expediency of their application, as well as the calculation of the tax gap for the relevant period.

Chapter 4. Methodological support for the formation of an analytical report

13. Methodological guidance and coordination of work are carried out by the authorized body, ensuring the uniformity of applied methods and indicators.

14. When compiling the analytical report, the criteria and methods for assessing tax benefits and calculating the tax gap determined by the authorized body are applied, as well as approaches and recommendations of international organizations that ensure comparability and reliability of the assessment results.

	Приложение 1к Правилам формированияаналитического отчетао налоговых расходах
	Форма

Паспорт налоговых льгот Республики Казахстан

Наименование уполномоченного государственного органа по курируемой отрасли: ___________________________________________________________ Отчетный финансовый год: _________________ Вид налога и (или) другого обязательного платежа в бюджет: ____________________________________________________________________ Наименование налоговой льготы (отклонения от базового (референтного) налогового режима): ____________________________________________________________

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I. Нормативные характеристики налоговой льготы
№ п/п	Наименование предоставляемой информации									Описание
1	2									3
1	Наименования налогов и других обязательных платежей в бюджет, по которым предусматриваются налоговые льготы и иные отклонения от базового (референтного) режима
2	Нормативные правовые акты Республики Казахстан, международные договоры, их структурные единицы, которыми предусматриваются налоговые льготы и иные отклонения от базового (референтного) режима, с указанием (абзаца, подпункта, пункта, статьи)
3	Категории налогоплательщиков, для которых установлены налоговые льготы и иные отклонения от базового (референтного) режима
4	Условия предоставления налоговых льгот и иных отклонении от базового (референтного) режима
5	Целевая категория налогоплательщиков, для которых предусмотрены налоговые льготы и иные отклонения от базового (референтного) режима
6	Дата вступления в силу нормативных правовых актов и (или) международных договоров, устанавливающих налоговые льготы и иные отклонения от базового (референтного) режима
7	Дата утраты силы нормативных правовых актов и (или) международных договоров, отменяющих налоговые льготы и иные отклонения от базового (референтного) режима
II. Целевые характеристики налоговой льготы
	Наименование предоставляемой информации									Описание
1	2									3
8	Категория налоговых льгот (по целям предоставления, по видам поддержки, по налогам и т.д.)
9	Цели предоставления налоговых льгот и иных отклонении от базового (референтного) режима, заданных в документах Системы государственного планирования Республики Казахстан
10	Наименования документов Системы государственного планирования Республики Казахстан, в рамках которых предоставляются налоговые льготы и иные отклонения от базового (референтного) режима
11	Конкретные цели и задачи, определенные документами Системы государственного планирования Республики Казахстан, достижению которых способствует предоставление налоговых льгот и иных отклонении от базового (референтного) режима
12	Показатели (индикаторы) достижения целей
№ п/п	Наименование показателя (индикатора) достижения целей	Единица измерения	Прогнозные значения показателей (индикаторов)					Фактические значения показателей (индикаторов)
			1-ый плановый период	2-ой плановый период		3-ий плановый период		отчетный финансовый год	1-ый год, предшествующий отчетному году	2-ой год, предшествующий отчетному году
1	2	3	4	5		6		7	8	9
1
2
III. Фискальные характеристики налоговой льготы
№ п/п	Наименование показателя	Единица измерения	Прогнозные значения					Фактические значения
			1-ый плановый период		2-ой плановый период		3-ий плановый период	Отчетный финансовый год	1-ый год, предшествующий отчетному году	2-ой год, предшествующий отчетному году
1	2	3	4		5		6	7	8	9
13	Общий объем налоговых расходов	тысяч теңге	х		х		х
14	Численность налогоплательщиков, задекларировавших налоговые обязательства	единиц	х		х		х
15	Численность налогоплательщиков, воспользовавшихся налоговыми льготами	единиц
16	Базовый объем налоговых обязательств (без учета льгот)	тысяч теңге
17	Объем налоговых обязательств налогоплательщиков, имеющих право на льготы	тысяч теңге

Руководитель уполномоченного государственного органа __________ ______________________________ (подпись) (фамилия, имя, отчество (при его наличии) Дата: _______________ Контактные данные исполнителя: Фамилия, имя, отчество (при его наличии): ______________________ Должность: ___________________ Телефон: _____________________ Электронная почта: _____________

Приложение 2к Правилам формированияаналитического отчетао налоговых расходахФорма

Перечень налоговых льгот Республики Казахстан

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№ п/п	Код налоговой льготы	Краткое наименование налоговой льготы	Полное наименование налоговой льготы	Реквизиты нормативного правового акта Республики Казахстан, международного договора (соглашения), устанавливающего налоговую льготу	Целевая категория (бенефициары) налоговой льготы	Вид налога, по которому предоставляется налоговая льгота
1	2	3	4	5	6	7

продолжение

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Форма налоговой льготы	Цель предоставления налоговой льготы	Отрасль или вид экономической деятельности, на которую распространяется налоговая льгота	Оценка объема выпадающих доходов бюджета за отчетный финансовый год (тысяча теңге)	Срок действия налоговой льготы (начало, окончание, наличие ограничения по сроку применения)	Ответственный государственный орган	Источники данных
8	9	10	11	12	13	14

Приложение 3к Правилам формированияаналитического отчетао налоговых расходахФорма

Форма аналитического отчета о налоговых расходах (за финансовый год)

Раздел 1. Общие сведения 1. Отчетный финансовый год: 2. Уполномоченный орган: 3. Основание формирования: пункт 5 статьи 54 Бюджетного кодекса Республики Казахстан. Раздел 2. Сводные показатели налоговых расходов

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№ п/п	Показатель	Значение (млрд теңге)	В % к доходам бюджета((НРс/ДБ)*100)	в % к ВВП((НРс/ВВП*100)
1.	Общий объем налоговых расходов
2.	По республиканскому бюджету
3.	По местным бюджетам

Раздел 3. Налоговые расходы по видам налогов

Формула расчета: НРс = (Бб*Сб) – (Бф*Сф), если льгота выражена в освобождении: НРс = Бл*Сб

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№ п/п	Вид налога/ обязательного платежа	Объем налоговых расходов (млрд теңге)	Доля в общем объеме (%)
1.
2.
3.
4.
	Итого

Раздел 4. Перечень налоговых льгот

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№п/п	Наименование льготы	Вид налога	Категория получателей	Цель предоставления	Объем налоговых расходов (млдр теңге)	Срок действия
1.
2.

Раздел 5. Классификация налоговых расходов по целям государственной политики

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№ п/п	Цель государственной политики	Объем (млрд теңге)	Доля (%)
1.	Поддержка малого и среднего бизнеса
2.	Инвестиционная деятельность
3.	Социальная поддержка населения
4.	Развитие приоритетных отраслей
5.	Иные цели
	Итого

Раздел 6. Отраслевой разрез

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№ п/п	Цель государственной политики	Объем налоговых расходов (млрд теңге)	Доля (%)
1.	Промышленность
2.	Сельское хозяйство
3.	Строительство
4.	Торговля
5.	Иные отрасли
	Итого

Раздел 7. Расчет налогового потенциала и налогового разрыва Налоговый разрыв рассчитывается по формуле: НР = НП – ФП Налоговый потенциал определяется по формуле: НП = ФП + НРс + НЭ Потери бюджета от ненаблюдаемой экономики рассчитываются по формуле:

НЭ = Бт * Сср

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№ п/п	Цель государственной политики	Значение (млрд теңге)	В % к налоговому потенциалу
1.	Налоговый потенциал
2.	Фактически поступившие налоги и обязательные платежи
3.	Налоговые расходы
4.	Оценка ненаблюдаемой экономики применительно к конкретному виду налога (по типу № 6)
5.	Налоговый разрыв

Раздел 8. Налоговый разрыв по видам налогов и обязательных платежей

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№ п/п	Вид налога/ обязательного платежа	Налоговый потенциал с учетом ненаблюдаемой экономики применительно к конкретному виду налога	Фактические поступления	Налоговый разрыв с учетом ненаблюдаемой экономики применительно к конкретному виду налога	В % к потенциалу
1.
2.
3.
4.
5.

Примечание: расчет налогового потенциала и налогового разрыва осуществляется в разрезе видов налогов, составляющих более 10 (десять) процентов в общем объеме налоговых поступлений государственного бюджета, и отраслей экономики.

Раздел 9. Динамика показателей за последние 3 года

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Год	Налоговые расходы (млрд теңге)	Налоговый потенциал с учетом ненаблюдаемой экономики применительно к конкретному виду налога (млрд теңге)	Налоговый разрыв с учетом ненаблюдаемой экономики применительно к конкретному виду налога (млрд теңге)	В % к потенциалу

Примечание: расшифровка аббревиатур:

НРс – налоговые расходы по отдельной льготе;

НР – налоговый разрыв;

НП – налоговый потенциал;

ФП – фактически поступившие налоги и другие обязательные платежи в бюджет;

НЭ – оценка объемов ненаблюдаемой экономики;

Бб – налоговая база при базовой системе;

Бф – фактическая база;

Бл – объем освобожденной налоговой базы;

Сб – базовая ставка налога/ обязательного платежа;

Сф – фактическая ставка налога/ обязательного платежа;

Бт – оценка теневой (ненаблюдаемой) налоговой базы;

Сср – средневзвешенная ставка налогообложения.

ДБ – доходы соответствующего бюджета;

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№ п/п	Уровень бюджета	1-ый год (факт)	2-ой год (факт)	Отчетный финансовый год (факт)
1	по налогам и другим обязательным платежам республиканского значения
2	по налогам и другим обязательным платежам местного значения

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