Track budgets, funds, levies, MDAs and development projects across every financial year since the 2013 elections under the 2010 Constitution.
Total tenders advertised and contracts awarded across all national government MDAs, county governments, state corporations, and public universities — published on the Public Procurement Information Portal (PPIP) at tenders.go.ke. Data sourced from PPRA Annual Reports 2019–2024 and the Open Contracting Partnership OCDS dataset.
ⓘ Sources: PPRA Annual Reports 2019–2024 · PPRA MAPS Assessment Report 2024 · Open Contracting Partnership OCDS Dataset (tenders.go.ke/ocds) · Nation Africa investigation on top contract winners · Kenya News Agency AGPO statistics. Figures marked ~est. are derived from PPIP dataset file sizes and trend extrapolation. Published values may undercount due to incomplete e-procurement compliance (~73% of entities reported in 2024). Full PPRA reports →
| Category | KSh Bn | Share | Type |
|---|
Progressive tax: 10% on first KSh 24K · 25% next KSh 8,333 · 30% up to KSh 500K · 32.5% to KSh 800K · 35% above. Personal relief KSh 2,400/month.
Before FY 2021/22: flat KSh 200/month. From FY 2023/24 (NSSF Act 2013): Tier I 6% of first KSh 8K + Tier II 6% of KSh 8K–72K. Max KSh 4,320/month employee contribution.
NHIF: banded fixed contributions (KSh 150–1,700/month) until October 2024. SHIF under SHA: 2.75% of gross salary, minimum KSh 300/month from Oct 2024.
Introduced July 2023. Challenged legally; fully operational March 2024 after Supreme Court upheld it. 1.5% employee + 1.5% employer of gross salary. Funds National Housing Development Fund.
| Financial Year | External (KSh Bn) | Domestic (KSh Bn) | Total (KSh Tr) | Debt/GDP | Key Debt Event |
|---|
ⓘ Sources: PDMO Quarterly Debt Bulletins · CBK Statistics · IMF/World Bank DSA · AfDB Economic Outlook · Cytonn Investment Research. External balances converted at year-average CBK rates. *FY25/26 projections.
| # | County | Region | Eq. Share (Bn) | Own Revenue (Bn) | Total Budget (Bn) | Absorption % | Population (M) |
|---|
| Project | Contracting Authority | Value (KSh Bn) | Contract Term | Status |
|---|---|---|---|---|
| Nairobi Expressway (27.1km) | KeNHA / Moja Expressway | 86.8 | 30 years (BOOT) | ✅ Operational since May 2022 |
| Naivasha–Kisumu SGR (Phase 2B) | Kenya Railways | 549.0 | Concession TBD | 🔵 Construction commenced 2024 |
| Mombasa–Nairobi Usahihi Expressway | KeNHA / Everstrong Capital | 465.0 | PPP TBD | ⏳ Development agreement 2026 |
| BRT Lines 2 & 3 (Nairobi) | NaMA / NAMATA | ~85.0 | 25 years | ⏳ Procurement stage |
| Mombasa Port Container Terminal | Kenya Ports Authority | TBD | 30+ years | 🔴 On hold (court challenge) |
| Nairobi Railway City Central Station | Kenya Railways | TBD | PPP TBD | ⏳ Cabinet-approved concept 2025 |
ⓘ Annual averages of CBK daily indicative mid-rates. Peak: 159.7 KES/USD (Jan 2024). Current (May 2026): ~129.4. Source: CBK Forex Exchange Rates
ⓘ EPRA maximum retail prices (KSh/litre incl. VAT). Regulated since 2010 (ERC); monthly cycle from 2022. Record: Diesel KSh 206.84 (Apr 2026, Russia-Ukraine & Middle East shocks). Source: EPRA Pump Prices
| Item | FY 2024/25 (Approved) | FY 2025/26 (Approved) | FY 2026/27 (Proposed) | Change (25/26→26/27) | % of GDP 26/27 |
|---|---|---|---|---|---|
| Total Revenue (incl. AiA) | KSh 2.90T | KSh 3.40T | KSh 3.63T | ▲ +6.8% | 17.4% GDP |
| Ordinary Revenue (Tax) | KSh 2.60T | KSh 2.80T | KSh 3.00T | ▲ +7.1% | 14.4% GDP |
| Total Expenditure | KSh 3.99T | KSh 4.29T | KSh 4.82T | ▲ +12.4% | 23.1% GDP |
| Recurrent Expenditure | KSh 2.84T | KSh 3.13T | KSh 3.54T | ▲ +13.1% | 17.0% GDP |
| Development Expenditure | KSh 0.70T | KSh 0.68T | KSh 0.75T | ▲ +10.3% | 3.6% GDP |
| County Transfers | KSh 0.40T | KSh 0.47T | KSh 0.50T | ▲ +6.4% | 2.4% GDP |
| Consolidated Fund Services (CFS) | KSh 1.10T | KSh 1.24T | KSh 1.50T | ▲ +21.0% | 7.2% GDP |
| Interest Payments (domestic) | KSh 0.72T | KSh 0.82T | KSh 0.99T | ▲ +20.7% | 4.8% GDP |
| Fiscal Deficit | KSh 1.09T | KSh 0.92T | KSh 1.19T | ▲ +28.8% | 5.7% GDP |
| Domestic Borrowing | KSh 0.62T | KSh 0.64T | KSh 1.10T | ▲ RECORD | 5.3% GDP |
| External Borrowing | KSh 0.47T | KSh 0.28T | KSh 0.09T | ▼ -67.9% | 0.4% GDP |
| Sector | FY 2024/25 | FY 2025/26 | FY 2026/27 | Change | Share 26/27 | Key Programmes |
|---|---|---|---|---|---|---|
| Education | KSh 623.4Bn | KSh 658.5Bn | KSh 668.3Bn | ▲ +1.5% | 28.5% | Capitation, teacher salaries, JSS, TVET, universities. TSC +KSh 11Bn to KSh 420.9Bn. |
| National Security | KSh 340.2Bn | KSh 373.8Bn | KSh 566.9Bn | ▲ +51.7% | 24.2% | NIS KSh 58.6Bn. Police KSh 125Bn. Pre-election security surge. NISCCS KSh 2Bn. |
| Energy, Infrastructure & ICT | KSh 480.5Bn | KSh 500.7Bn | KSh 500.0Bn | ▼ -0.1% | 21.3% | Roads KSh 230.3Bn. Housing KSh 135.8Bn. SGR Phase 2B/2C KSh 20.8Bn. Geothermal expansion. |
| Health | KSh 136.2Bn | KSh 136.8Bn | KSh 170.7Bn | ▲ +24.8% | 7.3% | SHA/SHIF rollout. UHC KSh 4Bn. Referrals KSh 54Bn. Vaccines KSh 4.6Bn. KEMSA KSh 5Bn. |
| Governance, Justice & Law | KSh 265.1Bn | KSh 276.7Bn | KSh 290.0Bn | ▲ +4.8% | 5.2% | Judiciary KSh 25Bn. GJLO sector. Parliament KSh 22Bn. EACC KSh 2Bn. |
| Agriculture & Rural Dev | KSh 74.5Bn | KSh 78.0Bn | KSh 63.0Bn | ▼ -19.2% | 2.7% | Fertilizer subsidy KSh 10Bn. NAVCAP KSh 10Bn. Fisheries KSh 4.8Bn. Sugar reforms KSh 2Bn. |
| Environment & Water | KSh 112.3Bn | KSh 117.5Bn | KSh 117.5Bn | — | 5.0% | Water supply schemes. KEWASIP KSh 0.5Bn. Climate action FLLoCA KSh 11.5Bn. |
| Social Protection & Youth | KSh 98.4Bn | KSh 109.7Bn | KSh 109.7Bn | — | 4.7% | Inua Jamii cash transfers. Hustler Fund. Women/Youth enterprise. NYS. NYOTA. |
| Revenue Head | FY 2024/25 | FY 2025/26 | FY 2026/27 | Change | % of Total Rev 26/27 |
|---|---|---|---|---|---|
| Income Tax (PAYE + Corporate) | KSh 1,156Bn | KSh 1,283Bn | KSh 1,380Bn | ▲ +7.6% | 38.0% |
| VAT (Domestic + Import) | KSh 744Bn | KSh 813Bn | KSh 877Bn | ▲ +7.9% | 24.2% |
| Import Duty | KSh 187Bn | KSh 195Bn | KSh 214Bn | ▲ +9.7% | 5.9% |
| Excise Duty | KSh 302Bn | KSh 323Bn | KSh 349Bn | ▲ +8.0% | 9.6% |
| Other Tax Revenue | KSh 211Bn | KSh 186Bn | KSh 180Bn | ▼ -3.2% | 5.0% |
| Appropriation-in-Aid (AiA) | KSh 300Bn | KSh 600Bn | KSh 630Bn | ▲ +5.0% | 17.3% |
| Grants & External Support | KSh 0Bn | KSh 0Bn | KSh 0Bn | — | — |
| TOTAL REVENUE | KSh 2,900Bn | KSh 3,400Bn | KSh 3,630Bn | ▲ +6.8% | 100% |
| Debt Item | FY 2024/25 | FY 2025/26 | FY 2026/27 | Change | Analysis |
|---|---|---|---|---|---|
| Fiscal Deficit (KSh Bn) | KSh 1,090 | KSh 923 | KSh 1,190 | ▲ +28.8% | Wider than 2025/26 despite consolidation narrative. |
| Deficit / GDP | 5.1% | 4.8% | 5.7% | ▲ +0.9pp | Exceeds IMF 4.9% 2026 projection. Pre-election cycle spending. |
| Domestic Borrowing (net) | KSh 622 | KSh 636 | KSh 1,100 | ▲ RECORD | 78% of borrowing is domestic — deliberate de-risking from FX exposure. |
| External Borrowing (net) | KSh 468 | KSh 287 | KSh 90 | ▼ -68.6% | Reflects no new IMF programme. Eurobond refinancing strategy. |
| Total Interest Payments | KSh 929 | KSh 1,090 | KSh 1,461 | ▲ +34.0% | Domestic interest KSh 987Bn — exceeds entire education budget! |
| Gross Public Debt (est.) | KSh 10.4T | KSh 11.5T | KSh 14.1T | ▲ +22.6% | Domestic KSh 8.30T (39.8% GDP). External KSh 5.82T. PFM 55% GDP ceiling at risk. |
| Debt / GDP | 62% | 60% | 67.6% | ▲ +7.6pp | PFM Act ceiling is 55% of GDP. Waiver needed or ceiling must be amended. |
| Item | FY 2024/25 | FY 2025/26 | FY 2026/27 | Change | Notes |
|---|---|---|---|---|---|
| Equitable Share | KSh 385.4Bn | KSh 400.1Bn | KSh 420.0Bn | ▲ +5.0% | 21.9% of most recent audited revenue (constitutional requirement). |
| Equalisation Fund | KSh 10.2Bn | KSh 10.2Bn | KSh 15.2Bn | ▲ +49.0% | For marginalised areas — Turkana, Mandera, Wajir, Marsabit, Isiolo, Tana River, Lamu, Taita-Taveta. |
| Conditional Grants (County Govts Add. Alloc. Bill) | KSh 65.3Bn | KSh 74.9Bn | KSh 75.7Bn | ▲ +1.1% | Includes World Bank, AfDB, and bilateral project grants channelled through counties. |
| TOTAL COUNTY TRANSFERS | KSh 461.0Bn | KSh 485.2Bn | KSh 510.9Bn | ▲ +5.3% | 2.4% of GDP. Up from 2.3% in FY 2025/26. |
ⓘ Sources: Parliament Budget Documents · 2026 Budget Policy Statement · Citizen Digital (Apr 30 2026) · Capital FM Budget Brief (May 10 2026) · Tuko.co.ke · Parliament.go.ke Node 25122 · Cytonn FY 2025/26 Review. FY 2026/27 figures are proposed estimates — subject to Finance Bill 2026 and Appropriation Act. Development expenditure target of 29.0% of ministerial spending is below the PFM Act 30% statutory minimum (acknowledged by Treasury).