The National Treasury has issued a public notice inviting Kenyans and various stakeholders to submit their views for consideration in the Finance Bill 2026.
In a notice, Treasury Cabinet Secretary John Mbadi said the invitation is grounded in the constitution and existing laws that require citizens to be involved in decisions relating to public finance.
"Whereas Article 201(a) of the Constitution on the principles of public finance requires openness and accountability, including public participation, in financial matters; further whereas Article 232(1)(d) of the Constitution requires involvement of the people in the process of policy making; noting section 35(2) of the Public Finance Management Act (Cap. 412) requires participation by the public in the budget process; and recognising the burdens and benefits of the use of resources, raising revenue and managing expenditure equitably; now therefore, in compliance with Article 201(a) and 232(1) (d) of the Constitution, and section 35(2) of the Public Finance Management Act, (Cap 412), The National Treasury hereby invites the members of the public, the national government and county governments, non-governmental organizations, civil societies, professional bodies, private sector players, religious groups and other stakeholders to make submissions for consideration in the fiscal budget for the Financial Year 2026/2027," the notice read.
Mbadi added that the contributions should directly propose changes to tax laws for inclusion in the upcoming Finance Bill.
He said the proposals must also be in line with the government’s economic agenda.
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"The proposals should focus on specific amendments to tax laws for inclusion in the Finance Bill 2026. Submissions should align with the Government's Bottom-Up Economic Transformation Agenda, which seeks to achieve economic turnaround and inclusive growth through a value chain approach," the notice added.
Mbadi explained that each submission must be clear, specific and backed by evidence to enable proper review.
"To facilitate review, each submission should include the specific tax law and the provision proposed to be ammended; a concise description of the issue to be addressed; and a clear justification supported by evidence or analysis," the notice further said.
Mbadi also confirmed that the public proposals will help shape the tax measures to be included in the Finance Bill 2026.
"The proposals received will inform the formulation of tax measures for consideration in the Finance Bill 2026 to support ongoing efforts to strengthen revenue mobilization and promote equitable and sustainable economic growth," the notice stated
The Treasury has set December 31, 2025, as the deadline for sending both physical and electronic submissions.
"Hard copy submissions should be delivered to the undersigned, and soft copies sent to [[email protected]](mailto:[email protected]) not later than 31st December, 2025," the notice concluded.
Elsewhere, Mbadi has slammed former Deputy President Rigathi Gachagua over claims that there is no public participation in the planned sale of the government’s 15 percent shares at Safaricom PLC.
Speaking on Monday, December 8, he said the National Assembly has already invited public participation for Kenyans to submit their views.
Mbadi noted that the government has only developed a proposal, which now requires the public to submit their views.
"We have just done what we call proposal instigation; now Kenyans need to speak. This is what we call public participation, and they will speak through parliament, and the National Assembly has already advertised.
"I heard senior leaders yesterday saying that there is no public participation. What do you mean there is no public participation, and there is already public participation taking place as we speak," he said.
Gachagua had alleged that the government has not done public participation in the planned sale of 15 percent of the stake at Safaricom.
"Safaricom is being sold without public participation, and when you look at it simply, it’s like having a cow in your home that produces a lot of milk. Now you decide to sell that cow, yet you don’t have another one, just so you can buy food for that day," he claimed.
Gachagua also said the government is underselling its shares at Safaricom, noting that the value of the shares should be between Ksh70 and Ksh80.
"Safaricom has been one of the greatest revenue generators for our country, about Ksh18 to Ksh 20 billion every year. Now one share has been sold at Ksh34, whereas its real value is between Ksh70 and Ksh80. The country is losing about Ksh250 billion," he added.
