Track budgets, funds, levies, MDAs and development projects across every financial year since the 2013 elections under the 2010 Constitution.
| 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.
| # | 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 |