Current record

budget

AuditGava / budget

Kenya's Budget & Spending

How public funds are raised, allocated, and spent — with the audit lens on what actually reached citizens.

Up to date

Source: COB/Treasury

Fiscal year

Pick a year to drive the whole page

National Budget · FY 2026/27

KES 5.49T approved for FY 2026/27

The approved gross budget, on the Controller of Budget basis.

Why this figure, and why you may have seen a different one

This is the gross budget: everything Parliament votes for ministries, plus Consolidated Fund Services — debt service, pensions and constitutional salaries, which are charged directly on the Consolidated Fund rather than voted each year.

It includes KES 1.06T of debt redemption — repaying maturing debt, not new spending — and excludes the county equitable share, which counties receive directly. Take redemption out and the national figure is about KES 4.42T; add the county share back and you reach the ~KES 4.8T total that is usually quoted in budget coverage.

We publish the gross figure because every year on this page is sourced on that one basis, so the years can be compared. A number on a different basis is not wrong — it answers a different question.

Treasury APDMR · FY 2026/27

KES 77.6

of every KES 100 of revenue services the debt (interest + principal)

How FY 2026/27 breaks down is not published yet. The approved total above comes from the Controller of Budget gross basis. The revenue, borrowing and debt-service series for this year have not been published on that same basis, so the sources-and-uses breakdown is withheld rather than estimated. Pick an earlier fiscal year above to see the full flow.A blank breakdown is not a finding that these amounts are zero.

Basis: the budget total is the Controller of Budget's National-Government original gross figure, which excludes the county equitable share. The revenue, borrowing and spending components come from the Budget Policy Statement and the Annual Public Debt Management Report, which are measured differently — so the two segments marked residual are computed balancing items, not published lines, and they absorb that mismatch. Debt-service figure follows the National Treasury Annual Public Debt Management Report definition — interest payments plus principal redemptions, domestic + external — as a share of tax + non-tax revenue. Year-end actuals arrive from the Controller of Budget in the National Government Budget Implementation Review Report.

The past four budgets

Is the gap narrowing, or is debt growing faster than revenue?

Appropriated budget49%

KES 5.49T

Parliament's approved spend ceiling.

2022/23

2023/24

2024/25

2025/26

2026/27

Tax + non-tax revenue46%

KES 2.99T

What KRA + SOEs brought in.

2022/23

2023/24

2024/25

2025/26

2026/27

New borrowing100%

KES —

Gap filled with fresh debt.

2022/23

2023/24

2024/25

2025/26

2026/27

Debt service99%

KES 2.32T

Old loans being repaid.

2022/23

2023/24

2024/25

2025/26

2026/27

Where tax revenue comes from

How KRA collected KES 2.32T in FY 2024/25

Tax revenue broken down by stream — shares are of tax revenue, excluding non-tax revenue (fees, investment income, A-in-A, and grants). Customs & Import Duty is the single largest — 38% of tax revenue.

Source

KRA Annual Performance — except where marked

FY 2024/25

38%

24%

14%

13%

Customs & Import Duty37.9%

KES 879B

11.1%

2022/23*

2023/24

2024/25

Duties at the port on imported goods plus import VAT.

PAYE24.1%

KES 561B

3.3%

2022/23*

2023/24

2024/25

Pay-As-You-Earn — income tax withheld from salaries by employers.

VAT14.1%

KES 327B

4.2%

2022/23*

2023/24

2024/25

Value-Added Tax — the 16% on most goods and services you buy.

Corporation Tax13.1%

KES 305B

9.6%

2022/23*

2023/24

2024/25

Tax on businesses' profits, paid quarterly by companies.

Other Tax Revenue7.8%

Residual — not a published line

KES 181B

18.5%

2022/23

2023/24

2024/25

Exchequer 2323B minus identified tax heads. Includes withholding tax, capital gains, stamp duty, digital economy (14.3B, +32%), betting (18.9B), adjustment vouchers offset.

Excise Duty3.0%

KES 69B

5.7%

2022/23*

2023/24

2024/25

Specific-rate tax on fuel, alcohol, tobacco, airtime, sugar.

The bar marked 2022/23 is derived rather than published: KRA states the growth rate for that year, not the amount per tax head, so each head is back-computed from the following year’s figure. Shown because the trend is real; marked because the level is not KRA’s own.

County execution

Who's spending their share — and who isn't

National average 41.2%

Best absorbed

Money reaches citizens

Nandi55.2%

Spent KES 4.4Bof 8.1B

Baringo54.6%

Spent KES 3.9Bof 7.1B

Bomet54.2%

Spent KES 4.3Bof 8.0B

Kakamega53.3%

Spent KES 6.5Bof 12.2B

Bungoma52.8%

Spent KES 6.0Bof 11.4B

Biggest underspend

Unreleased to citizens

Kitui30.0%

Spent KES 2.7Bof 9.1B

West Pokot30.8%

Spent KES 2.1Bof 6.9B

Makueni31.2%

Spent KES 2.6Bof 8.5B

Siaya31.3%

Spent KES 2.7Bof 8.5B

Mombasa32.0%

Spent KES 3.0Bof 9.4B

See all 47 counties

: the budget is enacted, the spending is not yet reported. Parliament approves the Estimates in June, so the budget total above is final and citable. How it is financed and where it is spent comes from the Controller of Budget's implementation review, published 45 days after each quarter closes — so the first FY figures are due in November. The sources-and-uses breakdown, the spending donut and the execution panels are withheld until then rather than estimated. For a year with the full picture, see .

Economic context

How the budget sits against the wider economy

FY 2026/27

GDP

KES 17.58T

Growth 4.6%

Budget / GDP

31.2%

Revenue / GDP 17.0%

Inflation

4.1%

KNBS Consumer Price Index · as of Dec 2025

Sources & Reconciliation

Who published these numbers, what they measure, and what they leave out.

Actuals

Controller of Budget

Budget Implementation Review

Execution rates, sector spend, and county utilisation come from the CoB's quarterly and annual BIRR reports to Parliament, per Article 228(6) of the Constitution. Published with a 3–6 month lag after quarter close.

Source: CoB Annual NG-BIRR
Fetch: Quarterly · PDF parsed
Last updated: 7 Sept 2026

Plan

National Treasury

Appropriation Act & BPS

Headline budget ceilings, fiscal aggregates, revenue targets, and borrowing plans come from the Budget Policy Statement and the Appropriation Act passed by the National Assembly before each FY begins.

Source: National Treasury BPS
Fetch: Annual publication
Covers: FY2025/26

Debt-service headline: source by fiscal yearTreasury APDMR

"Debt service as % of revenue" on this page follows the National Treasury Annual Public Debt Management Report: interest + principal redemptions (domestic + external), divided by tax + non-tax revenue. Click an FY to open the primary source.

Data quality: projectedWhat these numbers don't tell you

Sector allocations are aggregated from county-level BudgetLine rows for the latest fiscal period with data. Personnel Emoluments — typically ~50% of county spending — is not broken out unless the source fixture includes it as a category. Figures therefore reflect non-wage allocations when the seed is CRA-formula based.

Personnel Emoluments — typically ~50% of county spending — is not broken out as a separate category. Figures shown reflect non-wage allocations only.
Personnel Emoluments category missing from the source extraction.

Data: National Treasury Budget Policy Statement · Controller of Budget · CRA · Kenya Revenue Authority · Updated 9/7/2026