Kazakhstan has revised the procedure for financing research and development (R&D) by subsoil users operating in the hydrocarbons and uranium sectors, the Ministry of Energy has reported.
Under a joint order signed on 17 December 2025 by the Ministry of Energy and the Ministry of Science and Higher Education, amendments were introduced to the rules governing the funding of scientific research, scientific and technical work, and experimental development (R&D) during the production phase.
The key change concerns the mechanism for transferring funds. In line with the President’s instructions to centralise mandatory contributions and to align procedures with the Budget Code of Kazakhstan (Article 9, Paragraph 2), subsoil users extracting hydrocarbons and uranium will now be required to transfer R&D contributions directly to the republican budget.
To implement this change, a dedicated budget classification code has been approved:
KBC 401103 — “Contributions by subsoil users for scientific research, scientific and technical, and (or) experimental development works on the territory of the Republic of Kazakhstan.”
Previously, the mandatory 1% R&D contribution paid by producing companies was administered and allocated by the Ministry of Energy.
The amendments were officially published in the Reference Control Bank of Regulatory Legal Acts of Kazakhstan on 20 November 2025 and will enter into force after a 60-calendar-day transition period, on 19 January 2026.
