According to the document, the total volume of local budget revenues for 2026, including special funds of budgetary institutions, is expected to amount to 5 billion 205 million 536.4 thousand soms. The structure of revenues will be distributed as follows:
- Tax revenues — 3 billion 430 million 783.8 thousand soms (65.9% of the total amount);
- Non-tax revenues — 1 billion 174 million 752.6 thousand soms (22.6%);
- Special funds of institutions — 600 million soms (11.5%).
In accordance with republican legislation, the standards for tax allocations to the local budget remain at the following levels:
- Income tax — 100%;
- Mineral extraction tax — 50%;
- Property tax — 100%;
- Allocations for local infrastructure development — 20%;
- Patent 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 expenditure part of the budget for 2026 will be fully balanced with revenues and will amount to 5 billion 205 million 536.4 thousand soms. The distribution of budget funds across key sectors will be as follows:
| Sector | Percentage of the budget |
| General government 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 % |
General government services, for which 1.2 billion soms are planned, include funding for the Osh City Council (23.5 million soms), the mayor's office (125.2 million soms), and municipal administrations (269.2 million soms). Notably, 484.4 million soms will be allocated for servicing external and internal debt, and the reserve fund of the mayor's office will be 50 million soms.
Housing and communal services, which will take the largest share of the budget — 1.89 billion soms, will be used for landscaping (425.5 million soms), street lighting (136.6 million soms), capital construction (300 million soms), and management of municipal property (969.7 million soms).
For the education sector, 1.1 billion soms is allocated, of which more than 145 million soms will go for the nutrition of primary school students and children from boarding schools, 288 million for utility services of educational institutions, 93.6 million for the purchase of furniture, and 50 million for capital repairs of educational institutions.
Within the economic issues, 633.9 million soms are planned. These funds will be directed to subsidies for beneficiaries (80 million), road repairs (500 million), and support for various enterprises.
Culture and sports will receive 312.5 million soms, which will be used for organizing events (65.2 million), maintaining libraries and supporting sports facilities (150 million), as well as for subsidies for the local press.
Over the past eight years, the budget of Osh has shown significant growth:
- 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).
