The Kostanay budget earned the most from trade activities.

According to the State Revenue Administration of Kostanay, the city budget received 74.3 billion tenge in taxes in 2024. The plan was exceeded by 3.7 billion tenge, reports inbusiness.kz.

To achieve this result, tax authorities conducted desk audits, time monitoring, and thematic inspections, collected arrears, and worked with taxpayers to increase the wage fund. Small businesses were encouraged to officially employ their workers, which meant paying taxes in full. This alone contributed over 860 million tenge to the treasury.

"There is a positive trend in individual income tax (IIT) – 5.4 billion tenge, and social tax receipts have increased by 5.3 billion tenge. Corporate income tax receipts also grew by 2.8 billion tenge," noted Azamat Kozhukov, head of the State Revenue Administration for the city of Kostanay.

At the same time, the city transferred 23 million tenge in individual income tax receipts to the regional budget. A year ago, the amount of IIT withdrawals was 3.8 billion tenge.

Wholesale and retail trade enterprises clearly lead in the structure of receipts. They accounted for 30.6% of all taxes, or 22.8 billion tenge. The leaders among enterprises are mainly companies operating in the automotive and auto parts trade: LLP HyundaiPremiumKostanai, LLP "Service Center Rostselmash," LLP "Korona TRADE," LLP "Avtodoma Kostanay." Additionally, over 210 million tenge was generated from the registration fees for motor vehicles.

The manufacturing industry significantly lags behind traders – receipts from enterprises in this sector amounted to only 12.4%, or 9.2 billion tenge. In comparison, budget organizations contributed 9.8 billion tenge in taxes to the city treasury, or 13.2% of the total receipts. Construction enterprises brought in 6.5 billion tenge, while transport enterprises contributed 6.9 billion tenge.

The list of top contributors includes well-known Kostanay enterprises engaged in the production of cars and agricultural machinery, confectionery, and dairy products, as well as large construction organizations.

The contribution of large enterprises to the city treasury in 2024 was lower than in 2023. Tax receipts decreased by 3.6 billion tenge. Similar declines in tax receipts were seen among medium-sized enterprises and budget organizations. Only small businesses showed growth in tax contributions, bringing in 7.5 billion tenge more than in 2023. The share of these companies in the structure of tax receipts reached 45%, increasing by 10.8% over the year.

The State Revenue Administration of Kostanay noted that the decline in tax receipts is directly linked to budget withdrawals. Approximately 9 billion tenge were taken from the city treasury concerning large and medium-sized enterprises.

As for small businesses, the number of retail tax payers nearly doubled over the year, reaching 1,431 entities. The State Revenue Administration associates this with the reduction of the retail tax in Kostanay from 3% to 4% at the beginning of 2024. The akimat noted that they expected a greater effect, but they believe that the reduced retail tax will attract many more entrepreneurs to Kostanay, especially since Kazakhstan has expanded the list of activities subject to the retail tax.

For their part, the employees of the State Revenue Administration of the regional center have requested information from utility companies regarding the volumes of services provided by commercial entities. This information will serve as an additional source for assessing the completeness of tax and payment receipts to the budget.

Another request concerns conducting inspections of land plots designated for commercial development. In some cases, these sites are already functioning but have not been officially commissioned. The city treasury is losing money due to unpaid taxes and other budget payments.

In 2025, Kostanay anticipates the launch of several more enterprises, including those in the manufacturing sector. This is also expected to increase the city's tax base. The implementation of many projects is under the control of the akimat of the Kostanay region, and specialists estimate that it will double the GRP of the region. Regarding projects planned for the territory of Kostanay, these are primarily in the machine engineering sector.