The total volume of local budget revenues for 2026, taking into account the special funds of budgetary institutions, will amount to 5 billion 205 million 536.4 thousand soms. The structure of revenues is distributed as follows:
- Tax revenues — 3 billion 430 million 783.8 thousand soms (65.9% of the total volume);
- Non-tax revenues — 1 billion 174 million 752.6 thousand soms (22.6%);
- Special funds of institutions — 600 million soms (11.5%).
According to the current legislation on the republican budget, the tax allocation norms to the local budget of the city of Osh are established at the following levels:
- Income tax — 100%;
- Subsurface use tax — 50%;
- Property tax — 100%;
- Allocations for the development and maintenance of local infrastructure — 20%;
- Patent-based tax — 100%.
It is projected that in 2027 the city's revenues will amount to 5.4 billion soms, and in 2028 — 5.6 billion soms. The expenditures for 2026 will be fully balanced with revenues and will also amount to 5 billion 205 million 536.4 thousand soms. The distribution of budget funds by sectors will look as follows:
| Sector | Percentage of the budget |
| Public services | 23.2 % |
| Housing and communal services | 36.5 % |
| Education | 21.1 % |
| Economic issues | 12.2 % |
| Recreation, sports, and culture | 6.0 % |
| Social protection | 0.8 % |
| Defense | 0.2 % |
Public services (1.2 billion soms):
This category includes expenses for the maintenance of the city council (23.5 million), the mayor's office (125.2 million), as well as municipal administrations and inspections (269.2 million). A significant portion of the funds, namely 484.4 million soms, is allocated for servicing internal and external debt. The reserve fund of the mayor's office will amount to 50 million soms.
2. Housing and communal services (1.89 billion soms):
This is the largest expenditure item, with funds allocated for landscaping and greening (425.5 million), street lighting "Oshsvet" (136.6 million), capital construction (300 million), and title lists of municipal property management (969.7 million).
3. Education (1.1 billion soms):
- Student meals for grades 1–4 and children in orphanages/boarding schools — over 145 million soms.
- Utility services for educational institutions — 288 million soms.
- Purchase of furniture for schools and kindergartens — 93.6 million soms.
- Major repairs of educational facilities — 50 million soms.
4. Economic issues (633.9 million soms):
Subsidies for the transportation of beneficiaries (80 million), road repairs according to the title list (500 million), as well as support for enterprises "Sanarip Osh," "Agricultural Economy," and "Dairy Kitchen" are provided.
5. Culture and sports (312.5 million soms):
This item includes expenses for organizing events (65.2 million), maintaining libraries, supporting the A. Suyunbaev Stadium and the "Alai" football club (150 million), as well as subsidies for the "Osh Shamy" newspaper and the "OshTV" TV and Radio Company.
According to open sources, the budget of the southern capital has shown significant growth over the past eight years:
- 2018 — 940 million soms;
- 2020 — 1.32 billion soms;
- 2022 — 1.6 billion soms;
- 2024 — 2.88 billion soms;
- 2025 — 3.42 billion soms (approved);
- 2026 — 5.20 billion soms (draft).
