GAZETTE NOTICE NO. 475

STATEMENT OF ACTUAL REVENUES AND NET EXCHEQUER ISSUES AS AT 31ST DECEMBER, 2025 Receipts Original Estimates (KSh.) Actual Receipts (KSh.) Opening Balance 01.07.2025 6,427,596,936.91 Tax Revenue 2,627,062,211,976.26 1,161,294,487,141.55 Non-Tax Revenue 127,646,334,082.98 82,110,056,646.15 Domestic Borrowing (Note 1) 1,098,261,888,821.11 670,430,958,495.40 External Loans and Grants (Note 2) 569,809,081,748.00 226,971,343,613.36 Other Domestic Financing 10,795,343,839.00 21,572,340,822.05 Total Revenue 4,433,574,860,467.35 2,168,806,783,655.42 RECURRENT EXCHEQUER ISSUES Vote Ministries/Departments/Agencies Original Estimates (KSh.) Exchequer Issues (KSh.) R1011 Executive Office of the President 4,520,303,961.00 2,454,208,994.85 R1012 Office of the Deputy President 2,968,834,559.00 3,188,091,785.65 R1013 Office of the Prime Cabinet Secretary 356,636,938.00 205,506,814.65 R1014 State Department for Parliamentary Affairs 363,508,889.00 163,920,707.80 R1015 State Department for Performance and Delivery Management - - R1016 State Department for Cabinet Affairs 228,723,204.00 87,429,659.40 R1017 State House 7,681,901,432.00 9,082,350,448.70 R1018 State Department for National Government Co-ordination 1,022,343,631.00 330,269,441.75 R1023 State Department for Correctional Services 37,832,701,992.00 17,428,637,811.75 R1024 State Department for Immigration and Citizen Services 9,180,034,808.00 4,759,927,758.35 R1025 National Police Service 125,312,631,555.00 62,830,456,619.95 R1026 State Department for Internal Security and National Administration 31,734,465,087.00 22,168,573,487.20 R1032 State Department for Devolution 1,331,230,248.00 746,827,441.05 R1033 State Department for Special Programmes 488,084,242.00 2,866,839,738.15 R1036 State Department for the ASALs and Regional Development 6,595,076,046.00 3,561,098,620.50 R1041 Ministry of Defence 189,561,647,260.00 90,047,243,252.85 R1053 State Department for Foreign Affairs 22,734,805,062.00 10,210,871,928.55 R1054 State Department for Diaspora Affairs 717,827,342.00 234,194,683.65 R1064 State Department for Vocational and Technical Training 20,430,111,022.00 9,410,477,337.55 R1065 State Department for Higher Education and Research 86,164,033,390.00 57,977,911,885.75 R1066 State Department for Basic Education 108,054,099,951.00 79,571,229,854.95 R1067 State Department for Science, Innovation and Research 832,865,404.00 348,285,814.55 R1071 The National Treasury 48,499,588,911.00 27,117,655,555.30 R1072 State Department for Economic Planning 3,393,417,533.00 1,604,728,178.85 R1073 State Department for Public Investments and Assets Management 2,832,399,815.00 900,041,532.05 R1082 State Department for Medical Services 57,204,613,491.00 25,204,865,319.20 R1083 State Department for Public Health and Professional Standards 17,573,677,650.00 15,697,896,964.85 R1091 State Department for Roads 1,325,035,000.00 616,460,195.00 R1092 State Department for Transport 2,468,787,056.00 993,761,583.25 R1093 State Department for Shipping and Maritime Affairs 470,782,223.00 218,648,513.70 R1094 State Department for Housing and Urban Development 1,813,440,317.00 774,721,627.95 R1095 State Department for Public Works 2,153,323,471.00 1,004,953,764.60 R1097 State Department for Aviation and Aerospace Development 230,359,225.00 59,332,808.15 R1104 State Department for Irrigation 647,216,610.00 324,686,366.15 R1109 State Department for Water and Sanitation 3,119,942,945.00 1,509,191,967.95 R1112 State Department for Lands and Physical Planning 3,252,168,880.00 1,557,776,070.75 217 THE KENYA GAZETTE 16th January, 2026 152 152 Vote Ministries/Departments/Agencies Original Estimates (KSh.) Exchequer Issues (KSh.) R1122 State Department for Information Communications, Technology and Digital Economy 3,130,589,165.00 1,474,146,429.75 R1123 State Department for Broadcasting and Telecommunications 3,482,161,772.00 1,542,927,195.45 R1132 State Department for Sports 1,058,460,837.00 516,826,688.80 R1134 State Department for Culture and Heritage 2,137,866,128.00 1,112,809,903.20 R1135 State Department for Youth Affairs and the Arts 2,048,043,305.00 1,291,247,660.15 R1152 State Department for Energy 879,884,528.00 434,097,331.50 R1162 State Department for Livestock Development. 2,728,709,832.00 1,372,416,069.00 R1166 State Department for Blue Economy and Fisheries 2,877,201,290.00 1,418,115,771.50 R1169 State Department for Crop Development 6,006,312,489.00 2,954,476,081.50 R1173 State Department for Co-operatives 4,664,381,907.00 787,924,169.35 R1174 State Department for Trade 2,342,468,752.00 1,196,690,644.25 R1175 State Department for Industry 2,711,771,091.00 1,379,376,545.20 R1176 State Department for Micro, Small and Medium Enterprises Development 1,437,210,575.00 1,038,574,951.05 R1177 State Department for Investment Promotion 709,437,200.00 343,562,732.15 R1184 State Department for Labour and Skills Development 1,615,105,739.00 871,080,810.40 R1185 State Department for Social Protection and Senior Citizens Affairs 29,029,748,798.00 22,282,967,631.10 R1186 State Department for Children Services 12,073,116,294.00 6,374,118,344.15 R1192 State Department for Mining 613,413,476.00 346,341,908.40 R1193 State Department for Petroleum 295,000,000.00 161,286,403.15 R1202 State Department for Tourism 760,958,141.00 375,579,917.00 R1203 State Department for Wildlife 3,799,504,637.00 1,284,214,762.70 R1212 State Department for Gender and Affirmative Action 1,880,151,049.00 434,173,247.65 R1213 State Department for Public Service 16,802,841,153.00 9,514,277,807.85 R1221 State Department for East African Community 1,034,727,960.00 343,032,893.80 R1252 The State Law Office 4,522,216,345.00 2,014,620,040.95 R1253 State Department for Justice Human Rights and Constitutional Affairs 1,020,342,234.00 334,603,081.00 R1261 The Judiciary 24,871,354,027.00 12,059,793,191.75 R1271 Ethics and Anti-Corruption Commission 4,306,262,694.00 1,805,082,539.30 R1281 National Intelligence Service 51,447,229,480.00 36,423,614,740.00 R1291 Office of the Director of Public Prosecutions 4,388,131,922.00 2,763,522,296.35 R1311 Office of the Registrar of Political Parties 2,486,991,519.00 1,445,682,056.90 R1321 Witness Protection Agency 841,206,825.00 459,304,095.75 R1331 State Deparment for Environment and Climate Change 2,551,994,324.00 1,224,964,000.55 R1332 State Deparment for Forestry 3,982,168,653.00 2,000,307,568.20 R2011 Kenya National Commission on Human Rights 530,334,902.00 256,396,009.65 R2021 National Land Commission 2,803,230,215.00 1,532,641,592.75 R2031 Independent Electoral and Boundaries Commission 9,302,347,536.00 3,024,924,099.45 R2041 Parliamentary Service Commission 2,839,865,359.00 767,526,648.15 R2042 National Assembly 28,568,556,038.00 12,875,124,621.55 R2043 Parliamentary Joint Services 6,794,110,806.00 3,245,163,494.45 R2044 Senate 8,199,167,797.00 3,853,829,063.00 R2051 Judicial Service Commission 842,410,000.00 431,437,904.00 R2061 The Commission on Revenue Allocation 370,005,079.00 152,243,625.95 R2071 Public Service Commission 3,546,677,980.00 1,286,809,029.00 R2081 Salaries and Remuneration Commission 751,716,658.00 278,063,461.70 R2091 Teachers Service Commission 385,552,363,906.00 201,261,332,347.20 R2101 National Police Service Commission 1,390,844,291.00 592,240,811.10 R2111 Auditor-General 7,952,032,880.00 3,489,110,101.85 R2121 Office of the Controller of Budget 826,093,754.00 295,150,352.80 R2131 The Commission on Administrative Justice 674,212,573.00 295,263,317.65 R2141 National Gender and Equality Commission 556,488,224.00 306,831,100.00 R2151 Independent Policing Oversight Authority 1,315,881,096.00 604,512,871.10 Total Recurrent Exchequer Issues 1,470,449,922,385.00 809,189,434,496.50 Vote CFS Exchequer Issues Original Estimates (KSh.) Exchequer Issues (KSh.) CFS 050 Public Debt 1,901,389,947,018.35 941,608,557,468.55 CFS 051 Pensions and Gratuities 234,898,447,748.00 73,801,842,040.10 CFS 052 Salaries, Allowances and Miscellaneous 4,736,706,399.00 1,786,967,234.30 Total CFS Exchequer issues 2,141,025,101,165.35 1,017,197,366,742.95 DEVELOPMENT EXCHEQUER ISSUES Vote Ministries/Departments/Agencies Original Estimates (KSh.) Exchequer Issues (KSh.) D1011 Executive Office of President 1,034,004,100.00 537,191,256.80 D1012 Office of the Deputy President 100,000,000.00 6,596,364.00 D1013 Office of the Prime Cabinet Secretary - - D1017 State House 894,906,667.00 416,365,141.05 D1018 State Department for National Government Co-ordination 22,000,000.00 - D1023 State Department for Correctional Services 309,004,510.00 61,565,884.95 D1024 State Department for Immigration and Citizen Services 1,670,274,845.00 139,845,926.40 D1025 National Police Service 1,212,814,922.00 213,668,761.95 D1026 State Department for Internal Security and National Administration 3,965,777,277.00 3,582,638,638.50 16th January, 2026 THE KENYA GAZETTE 153 Vote Ministries/Departments/Agencies Original Estimates (KSh.) Exchequer Issues (KSh.) D1032 State Department for Devolution 15,915,122,542.00 434,478,637.00 D1033 State Department for Special Programmes 165,602,460.00 - D1036 State Department for ASALs and Regional Development 3,508,689,612.00 1,484,118,043.80 D1041 Ministry of Defence 1,000,000,000.00 100,000,000.00 D1053 State Department for Foreign Affairs 2,346,400,000.00 1,154,150,000.00 D1064 State Department for Vocational and Technical Training 2,109,623,214.00 976,933,647.65 D1065 State Department for Higher Education and Research 2,741,974,265.00 1,352,088,931.00 D1066 State Department for Basic Education 18,180,447,879.00 5,626,912,939.75 D1071 The National Treasury 33,060,488,274.00 8,783,742,646.00 D1072 State Department of Economic Planning 59,300,111,950.00 29,798,865,665.00 D1073 State Department for Public Investments and Assets Management 736,000,000.00 169,476,567.45 D1082 State Department for Medical Services 13,615,068,600.00 3,254,361,105.20 D1083 State Department for Public Health and Professional Standards 5,161,191,767.00 1,526,199,095.45 D1091 State Department of Roads 76,244,238,213.00 24,277,203,170.10 D1092 State Department of Transport 4,322,236,808.00 1,793,111,842.45 D1093 State Department for shipping and Maritime Affairs 165,602,460.00 82,500,000.00 D1094 State Department for Housing and Urban Development 20,890,355,362.00 1,688,468,370.00 D1095 State Department for Public Works 703,000,000.00 27,619,900.00 D1097 State Department for Aviation and Aerospace Development 358,805,330.00 165,602,459.00 D1104 State Department for Irrigation 4,963,175,736.00 2,558,619,879.10 D1109 State Department for Water and Sanitation 31,016,976,232.00 10,920,977,784.85 D1112 State Department for Lands and Physical Planning 3,505,390,000.00 1,750,195,000.00 D1122 State Department for Information Communications, Technology and Digital Economy 6,485,200,631.00 1,829,998,843.30 D1123 State Department for Broadcasting and Telecommunications 356,045,289.00 93,993,181.50 D1132 State Department for Sports 100,000,000.00 40,000,000.00 D1134 State Department for Culture and Heritage 56,980,000.00 5,000,000.00 D1135 State Department for Youth Affairs and the Arts 2,172,428,825.00 69,872,100.00 D1152 State Department for Energy 21,120,892,644.00 9,015,714,531.50 D1162 State Department for Livestock Development 4,076,058,633.00 1,707,018,877.95 D1166 State Department for Blue Economy and Fisheries 4,206,727,099.00 3,966,711,492.85 D1169 State Department for Crop Development 29,114,811,411.00 14,197,383,842.20 D1173 State Department for Co-operatives 1,471,377,900.00 731,758,150.00 D1174 State Department for Trade 369,845,500.00 150,675,183.40 D1175 State Department for Industry 5,822,254,000.00 561,504,580.00 D1176 State Department for Micro, Small and Medium Enterprises Development 2,761,779,500.00 1,567,353,010.55 D1177 State Department for Investment Promotion 2,061,026,000.00 1,006,427,510.80 D1184 State Department for Labour and Skills Development 768,601,830.00 241,371,758.25 D1185 State Department for Social Protection and Senior Citizen Affairs 187,130,780.00 34,583,135.00 D1186 State Department for Children Services 244,000,000.00 43,061,529.35 D1192 State Department for Mining 267,171,968.00 2,560,000.00 D1193 State Department for Petroleum 150,000,000.00 - D1202 State Department for Tourism - D1203 State Department for Wildlife 1,376,080,668.00 472,262,700.00 D1212 State Department for Gender and Affirmative Action 4,128,949,404.00 2,035,937,600.00 D1213 State Department for Public Service 1,511,405,740.00 637,858,450.75 D1252 The State Law Office 300,000,000.00 86,869,795.65 D1261 The Judiciary Fund 1,152,938,473.00 179,829,039.00 D1271 Ethics and Anti-Corruption Commission 180,000,000.00 51,098,163.00 D1291 Office of the Director of Public Prosecutions 86,000,000.00 - D1331 State Deparment for Environment and Climate Change 1,864,702,439.00 453,618,658.65 D1332 State Deparment for Forestry 2,336,041,057.00 1,020,450,353.50 D2021 National Land Commission 556,104,101.00 300,000,000.00 D2031 Independent Electoral and Boundaries Commission 30,000,000.00 - D2043 Parliamentary Joint Services 1,565,000,000.00 1,439,354,688.15 D2091 Teachers Service Commission 671,000,000.00 217,470,052.80 D2111 Auditor-General 330,000,000.00 - Total Development Exchequer Issues 407,099,836,917.00 145,043,234,885.60 Total Issues to National Government 4,018,574,860,467.35 1,971,430,036,125.05 The printed estimates and actuals for National Government exclude Appropriation in Aid (AIA). Code County Governments-Equitable Share Original Estimates (KSh.) Total Cash Released (KSh.) 4460 Baringo 7,083,683,384.00 2,939,728,604.00 4760 Bomet 7,447,200,499.00 3,090,588,207.00 4910 Bungoma 11,838,054,666.00 4,912,792,687.00 4960 Busia 7,956,564,058.00 3,301,974,083.00 4360 Elgeyo/Marakwet 5,515,146,712.00 2,288,785,885.00 3660 Embu 6,077,441,672.00 2,522,138,293.00 3310 Garissa 8,877,784,676.00 3,684,280,642.00 5110 Homa Bay 8,646,376,063.00 3,588,246,067.00 3510 Isiolo 5,631,357,298.00 2,337,013,279.00 4660 Kajiado 8,894,254,886.00 3,691,115,778.00 4810 Kakamega 13,674,848,566.00 5,675,062,156.00 217 THE KENYA GAZETTE 16th January, 2026 154 154 Vote Ministries/Departments/Agencies Original Estimates (KSh.) Exchequer Issues (KSh.) 4710 Kericho 7,178,668,356.00 2,979,147,370.00 4060 Kiambu 13,071,817,986.00 5,424,804,463.00 3110 Kilifi 12,813,396,770.00 5,317,559,660.00 3960 Kirinyaga 6,151,661,892.00 2,552,939,686.00 5210 Kisii 9,819,721,768.00 4,075,184,535.00 5060 Kisumu 8,902,026,938.00 3,694,341,179.00 3710 Kitui 11,503,907,837.00 4,774,121,753.00 3060 Kwale 9,078,699,643.00 3,767,660,353.00 4510 Laikipia 6,104,082,008.00 2,533,194,032.00 3210 Lamu 3,857,621,205.00 1,600,912,800.00 3760 Machakos 10,179,132,681.00 4,224,340,064.00 3810 Makueni 8,976,335,654.00 3,725,179,296.00 3410 Mandera 12,265,064,993.00 5,090,001,974.00 3460 Marsabit 8,105,669,078.00 3,363,852,667.00 3560 Meru 10,553,946,059.00 4,379,887,614.00 5160 Migori 8,883,939,719.00 3,686,834,982.00 3010 Mombasa 8,383,385,281.00 3,479,104,892.00 4010 Murang'a 7,969,464,876.00 3,307,327,923.00 5310 Nairobi City 21,417,128,397.00 8,888,108,284.00 4560 Nakuru 14,455,147,658.00 5,998,886,278.00 4410 Nandi 7,771,778,066.00 3,225,287,897.00 4610 Narok 9,770,317,146.00 4,054,681,615.00 5260 Nyamira 6,073,434,356.00 2,520,475,258.00 3860 Nyandarua 6,662,675,631.00 2,765,010,387.00 3910 Nyeri 6,896,132,673.00 2,861,895,059.00 4210 Samburu 6,336,970,364.00 2,629,842,701.00 5010 Siaya 7,754,478,885.00 3,218,108,737.00 3260 Taita/Taveta 5,760,449,685.00 2,390,586,619.00 3160 Tana River 7,222,474,730.00 2,997,327,013.00 3610 Tharaka - Nithi 5,058,286,293.00 2,099,188,812.00 4260 Trans Nzoia 7,991,120,837.00 3,316,315,147.00 4110 Turkana 13,892,577,371.00 5,765,419,605.00 4310 Uasin Gishu 8,977,014,770.00 3,725,461,129.00 4860 Vihiga 6,008,751,224.00 2,493,631,758.00 3360 Wajir 10,507,580,683.00 4,360,645,984.00 4160 West Pokot 7,002,426,007.00 2,906,006,793.00 Total Issues -Equitable Share (Note 3) 415,000,000,000.00 172,225,000,000.00 GRAND TOTAL 4,433,574,860,467.35 2,143,655,036,125.05 Exchequer Balance as at 31.12.2025 (Note 2) - 25,151,747,530.37 Note 1: Domestic Borrowing of KSh. 1,098,261,888,821.11 comprises of net domestic borrowing KSh. 634,751,408,224.11 and Internal Debt Redemptions (Roll-overs) KSh. 463,510,480,597.00. Note 2: Closing balance of KSh. 25,151,747,530.37 includes KSh. 25,059,101,738.86 in Sovereign Bonds proceeds bank account. Note 3: The Equitable Share Allocation to County Governments is KSh. 415,000,000,000.00 as per County Allocation of Revenue Act, 2025. The County Governments Additional Allocations Act, 2025 provides for additional allocations to County Governments in FY2025/2026 amounting to KSh. 70,666,327,886.00 to be disbursed through the respective Ministries, Departments and Agencies. Dated the 15th January, 2026. JOHN MBADI NG’ONGO, Cabinet Secretary, the National Treasury and Economic Planning.