Kenya's Budget & Spending
How public funds are raised, allocated, and spent — with the audit lens on what actually reached citizens.
KES 4.19T in, KES 4.19T out
Every shilling the national government plans to spend this fiscal year must first be raised. Here's how the plumbing works — sources on top, uses on the bottom.
Where the money comes from
Total budget KES 4.19TWhere it actually goes
Debt service alone: KES 1.62T (56% of revenue)Is the gap narrowing, or is debt growing faster than revenue?
Parliament's approved spend ceiling.
What KRA + SOEs brought in.
Gap filled with fresh debt.
Old loans being repaid.
The FY 2025/26 budget, visualised
Inner ring: the four macro buckets. Outer ring: sector allocations within. Hover a slice to see the value.
How KRA collected KES 2.32T in FY 2024/25
Tax revenue broken down by stream. Customs & Import Duty is the single largest contributor — 38% of the total.
Duties at the port on imported goods plus import VAT.
Pay-As-You-Earn — income tax withheld from salaries by employers.
Value-Added Tax — the 16% on most goods and services you buy.
Tax on businesses' profits, paid quarterly by companies.
Stamp duty, agricultural cess, minor taxes lumped together.
Specific-rate tax on fuel, alcohol, tobacco, airtime, sugar.
Who's spending their share — and who isn't
Best absorbed
Money reaches citizensBiggest underspend
Unreleased to citizensHow the budget sits against the wider economy
Sources & Reconciliation
Who published these numbers, what they measure, and what they leave out.
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
- 29 Apr 2026
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 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.
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.