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budget

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Kenya's Budget & Spending

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

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Source: COB/Treasury

Fiscal year

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National Budget · FY 2026/27

KES 5.49T approved for FY 2026/27

The approved gross budget, on the Controller of Budget basis. Below, the same year on Treasury's fiscal framework: KES 4.79T of spending and how it is paid for — sources on top, uses on the bottom.

Fiscal framework: Approved · Budget Summary for the FY 2026/27 Budget

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 equitable share (KES 420B) back and it is about KES 4.84T, the scale of the total usually quoted in budget coverage.

The flow below is Treasury's fiscal framework for the same year: KES 4.79T of spending and net lending, which counts interest but not principal, and counts transfers to counties. It is a different total from the gross figure above, so the flow is drawn against its own total rather than against the gross budget.

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)

Where the money comes from

Total KES 4.79T · revenue KES 2.99T

60%

13%

23%

Flows into

Where it actually goes

Spending & net lending KES 4.79T

26%

48%

16%

10%

Basis: the headline is the Controller of Budget's National-Government original gross budget. The flow is Treasury's fiscal framework, Budget Summary for the FY 2026/27 Budget, Annex Table 2a, PDF p.63: every segment is a printed line of one column, and each bar adds up to that column's total. Debt-service callout 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.

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.

2022/23Appropriated budget

2023/24Appropriated budget

2024/25Appropriated budget

2025/26Appropriated budget

2026/27Appropriated budget

Tax + non-tax revenue46%

KES 2.99T

Tax + non-tax revenue; each year names its vintage.

2022/23Vintage unconfirmed

2023/24Actual

2024/25Preliminary

2025/26Supplementary I

2026/27Approved

New borrowing36%

KES 1.11T

Gap filled with fresh debt.

2023/24Actual

2024/25Preliminary

2025/26Supplementary I

2026/27Approved

Debt service99%

KES 2.32T

Old loans being repaid.

2022/23Vintage unconfirmed

2023/24Vintage unconfirmed

2024/25Vintage unconfirmed

2025/26Vintage unconfirmed

2026/27Programme Based Budget FY 2026/27 (Approved)

Where the money goes

The FY 2026/27 budget, visualised

Spending and net lending on Treasury's fiscal framework (Budget Summary for the FY 2026/27 Budget, Annex Table 2a, PDF p.63), split into its printed lines. Hover a slice for the value. This total differs from the gross budget headline, which counts debt principal and excludes counties.

Total spending

KES 4.79T

FY 2026/27

Macro buckets

Interest on debt26.2%

KES 1.25T

Recurrent (ex-interest)47.7%

KES 2.28T

Development15.7%

KES 749B

Counties10.4%

KES 496B

Contingency fund0.0%

KES 2B

Where tax revenue comes from

KRA revenue collections · FY 2025/26

Published collections use different bases. Customs includes agency levies; these lines are not a complete partition of tax or Exchequer revenue. Other Tax Revenue and percentage shares are unavailable until those bases reconcile.

Source

KRA Annual Performance

FY 2025/26

Total Agency Revenue: KES 276B · publisher-stated · Source version · edition dashboard_bundle · source period FY 2025/26 · stated KES 276.139B · retrieved 2026-10-27 · publication date unavailable · Dashboard version; not independently reconciled to the KRA annual PDF. App check: reported total less domestic and Customs collections = KES 4.22B.

Total Exchequer Revenue: KES 2.57T · publisher-stated · Source version · edition dashboard_bundle · source period FY 2025/26 · stated KES 2568B · retrieved 2026-10-27 · publication date unavailable · Dashboard version; not independently reconciled to the KRA annual PDF. App check: reported total less domestic and Customs collections = KES 4.22B.

Total KRA Collections: KES 2.84T · publisher-stated · Source version · edition dashboard_bundle · source period FY 2025/26 · stated KES 2844B · retrieved 2026-10-27 · publication date unavailable · Dashboard version; not independently reconciled to the KRA annual PDF. App check: reported total less domestic and Customs collections = KES 4.22B.

Customs departmental collections, including agency levies

KES 989B

12.5%

Source version · edition dashboard_bundle · source period FY 2025/26 · stated KES 988.78B · retrieved 2026-10-27 · publication date unavailable · Dashboard version; not independently reconciled to the KRA annual PDF. App check: reported total less domestic and Customs collections = KES 4.22B.

Evidence for Customs departmental collections, including agency levies · Qualified citation / Evidence unavailable

amount billion kes · Qualified citation

KEN · FY 2025/26 · billion KES · actual

revenue type: Customs & Import Duty · category: tax

embedded publisher chain not checked

Kenya Revenue Authority · web source

KES 5.49T approved for FY 2026/27

Where the money comes from

Where it actually goes

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

The FY 2026/27 budget, visualised

KRA revenue collections · FY 2025/26

Where approved money went unspent

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

Best absorbed

Biggest underspend

How the budget sits against the wider economy

Sources & Reconciliation