County Allocations 2026/27: How Much Each of Kenya’s 47 Counties Gets

Updated 17 October 2026

Kenya’s 47 county governments will share KSh 428 billion of nationally raised revenue in the 2026/27 financial year, which runs from 1 July 2026 to 30 June 2027. That figure is the equitable share set by the Division of Revenue Act, 2026 and split county by county in the County Allocation of Revenue Act, 2026, which the President signed on 29 June 2026. The table below shows what each county gets, using the county annex in the Parliamentary Budget Office’s budget explainer for 2026/27.

How the Money Reaches Counties

County money comes in three streams. The biggest is the equitable share, the constitutionally guaranteed slice of national revenue, which counties can spend on any function in their approved budget. The second is additional allocations from the national government, which are usually conditional grants tied to a purpose such as road maintenance or community health promoters. The third is grants and loans from development partners such as the World Bank, DANIDA, IFAD and KfW, which fund specific programmes.

For 2026/27 the budget explainer puts total transfers to counties at KSh 499.78 billion: KSh 428 billion equitable share (85.64 per cent), KSh 53.82 billion in development partner grants and loans (10.77 per cent) and KSh 18.44 billion in national government conditional and unconditional allocations (3.69 per cent). Part of the development partner money is not yet assigned to particular counties. It is shared only once counties meet set conditions, for example KSh 13.04 billion under the Kenya Devolution Support Programme Level II grant and KSh 10.3 billion under the urban development grant of the Kenya Urban Support Programme. That is why the county totals in the table add up to less than KSh 499.78 billion.

How the Equitable Share Is Divided

The split between counties follows the revenue sharing formula approved by Parliament under Article 217 of the Constitution, after recommendations from the Commission on Revenue Allocation. The formula combines an equal share for every county with factors such as population, poverty and land area. This is why Nairobi City, with the largest population, gets the most, while large, sparsely populated counties such as Turkana and Mandera receive more than their population alone would suggest.

County Allocations for 2026/27

All figures are in billions of Kenya shillings, rounded from the millions shown in the official annex. “National government grants” covers both conditional and unconditional additional allocations. “Development partner grants and loans” covers the amounts already assigned to each county.

Source: Parliamentary Budget Office, Budget Explainer FY 2026/27, Annex 1 (the annex heading carries the previous year’s label, but its equitable share column adds up to the KSh 428 billion approved for 2026/27). Totals may differ by KSh 0.01 billion because of rounding.

Who Gets the Most and the Least

• Largest equitable shares: Nairobi City (KSh 22.11 billion), Nakuru (KSh 14.90 billion), Turkana (KSh 14.28 billion), Kakamega (KSh 14.07 billion) and Kiambu (KSh 13.51 billion).
• Smallest equitable shares: Lamu (KSh 3.99 billion), Tharaka-Nithi (KSh 5.22 billion), Elgeyo-Marakwet (KSh 5.69 billion), Isiolo (KSh 5.82 billion) and Taita-Taveta (KSh 5.94 billion).
• Biggest total including grants: Nairobi City (KSh 22.94 billion), Turkana (KSh 16.00 billion, boosted by KSh 1.21 billion of development partner money) and Nakuru (KSh 15.40 billion).

Allocation Is Not the Same as Money Spent

An allocation is what Parliament has approved. The cash then moves from the national Exchequer to each County Revenue Fund in instalments, and the Controller of Budget must approve every withdrawal. Counties add their own-source revenue, such as land rates, parking fees, business permits and hospital collections, to build their full budget. How well they collect that revenue, how much of the development budget they actually spend and how many bills they leave unpaid differ a lot from county to county. The Controller of Budget tracks this in its budget implementation review reports, and the Auditor-General reviews each county’s accounts every year.

We have county money pages that pull those official reports together for the counties people search for most:

• Nairobi City County budget, revenue and pending bills
• Kiambu County budget, revenue and pending bills
• Nakuru County budget, revenue and pending bills
• Mombasa County budget, revenue and pending bills
• Kisumu County budget, revenue and pending bills
• Machakos County budget, revenue and pending bills

Why This Matters for Businesses

County budgets drive a large share of local procurement, from road works and health supplies to school feeding and market construction. If you supply counties, the size of the development budget and the county’s record on paying suppliers are worth checking before you bid. Open county tenders appear in our tenders in Kenya today list, which you can filter by county.

Frequently Asked Questions

How much money do counties get in 2026/27?

The equitable share for all 47 counties is KSh 428 billion. Including national government grants and development partner money, total transfers to counties are KSh 499.78 billion according to the Parliamentary Budget Office.

Which county gets the highest allocation in 2026/27?

Nairobi City, with an equitable share of KSh 22.11 billion and a total of KSh 22.94 billion once grants are included.

Which county gets the lowest allocation?

Lamu, with an equitable share of KSh 3.99 billion and a total of KSh 4.73 billion.

Is the County Allocation of Revenue Act, 2026 law?

Yes. The President assented to the County Allocation of Revenue Bill, 2026 on 29 June 2026, after the Division of Revenue Act, 2026 fixed the KSh 428 billion total.

How much did counties get in 2025/26?

The equitable share for 2025/26 was KSh 415 billion, so 2026/27 is KSh 13 billion higher.