A further 32 per cent is for operational costs including material and plant.
In 2016 Kerry County Council expects to spend over 30 million euro on road transportation and safety, 23.5 million on housing and building, 17 million on environmental services and 16 million euro on water services.
As part of the roads funding, 98,000 euro will be made available for the removal of the invasive Japanese Knotweed.
Commercial rates account for one third of income followed by state grants and Irish Water income.
The Local Property Tax allocation for Kerry County Council for next year is over 11.1 million euro, which is 80 per cent of the total estimated property tax collected this year in the county.
Head of Finance Angela McAllen said there is increasing difficulty in providing for the revenue payroll budget and priority will be given again next year to projects that will attract capital funding.
The Budget was passed with 22 councillors voting in favour, five against (Cllrs Daly, Beasley, Quigg, Nolan and Danny Healy-Rae) and six absent.