Parliament, counties, schools & security. Here's who gets what in the 2026/2027 budget

The proposed 2026/27 national budget outlines how trillions of shillings collected through taxes, borrowing and grants will be distributed across government institutions and sectors over the next financial year.

The spending plan reflects the government's priorities, with significant allocations directed towards the National Executive, education, security, county governments and debt servicing.

Below is a breakdown of how the funds are expected to be distributed.

The National Executive will receive Sh2.89 trillion, representing a 17 per cent increase from the current financial year's allocation.

The funds will support both recurrent and development expenditure across ministries, departments and state agencies.

A significant portion of the allocation, approximately Sh2 trillion or 72 per cent, will be spent on recurrent expenditure.

This includes salaries for public servants, government operations, maintenance of public institutions and other day-to-day administrative costs.

The remaining amount will finance development projects aimed at supporting infrastructure, economic growth and service delivery.

The large recurrent expenditure continues to highlight the high cost of running government, with salaries and operational expenses accounting for the majority of spending.

Parliament has been allocated Sh50.9 billion, the highest allocation in the history of the bicameral legislature.

The funding will support the operations of both the National Assembly and the Senate, including committee work, legislative activities, oversight functions and constituency-related programmes.

The increase comes as Parliament continues to play a central role in approving budgets, legislation and overseeing the use of public funds.

The Judiciary will receive Sh30.4 billion, an increase of more than Sh2 billion from the current financial year.

The additional resources are expected to support ongoing reforms within the justice sector, including the recruitment of more judges and judicial officers.

The allocation is also expected to facilitate court operations, expansion of court infrastructure and efforts to reduce case backlogs that have long affected the justice system.

The increased funding reflects growing demands for access to justice and the need to strengthen judicial services across the country.

County governments will receive Sh428 billion as their equitable share of revenue following the passage of the Division of Revenue Bill 2026.

This allocation represents the money transferred directly from the national government to support devolved functions such as healthcare, agriculture, trade development and local infrastructure.

In addition to the equitable share, counties will receive another Sh74 billion in conditional grants from the national government and development partners.

These conditional allocations are usually earmarked for specific projects and programmes, meaning counties must spend the funds on predetermined priorities.

Combined, county governments are expected to receive more than Sh500 billion during the financial year.

Education has been allocated more than Sh784 billion, making it one of the largest beneficiaries of public spending.

The funds will be shared across basic education, technical and vocational education and training (TVET), and higher education institutions.

The allocation accounts for nearly 26 per cent of the ordinary revenue expected to be collected during the financial year, underlining the government's continued focus on education.

Funding will support public schools, universities, technical institutions, examinations, curriculum implementation and teacher salaries.

Of the total education allocation, Sh424 billion will go to the Teachers Service Commission (TSC).

This represents approximately 54 per cent of all funds allocated to the education sector.

The money will primarily finance teachers' salaries and benefits across the country.

Part of the allocation will also support the conversion of 20,000 intern teachers to permanent and pensionable employment terms, a move expected to ease staffing shortages in schools and improve job security for thousands of teachers.

The allocation highlights the central role teachers play in delivering education services and explains why personnel costs consume a large share of the education budget.

The security sector has been allocated Sh567 billion, representing an increase of approximately Sh100 billion from the current financial year's allocation.

The funding will be distributed among key security agencies, including the Ministry of Defence, National Police Service, National Intelligence Service, State Department for Internal Security and the Kenya Prisons Service.

The increase reflects the government's efforts to strengthen national security, support ongoing operations and modernise security infrastructure.

Within the security sector, the Ministry of Defence has been allocated Sh252 billion.

This makes defence one of the single largest beneficiaries of government spending.

The allocation will support military operations, personnel costs, equipment acquisition, training and other defence-related programmes.

The substantial funding underlines the strategic importance government has placed on national defence and regional security concerns.

One of the largest obligations in the 2026/27 budget remains debt servicing.

The government expects to spend Sh1.205 trillion on interest payments for both domestic and external debt.

Unlike development spending, debt servicing is considered a mandatory expenditure. This means the government must honour interest payments as soon as they become due.

The debt service bill will consume a significant share of revenues collected during the year before funds can be directed towards public services and development programmes.