Kenya's 47 county governments are set to receive a total of KSh454.74 billion in equitable share allocations during the 2026/27 financial year, according to the County Allocation of Revenue Bill, 2026.
The allocation comprises the baseline equitable share of KSh387.4 billion, an affirmative action allocation of KSh4.46 billion, and an additional equitable share allocation of KSh62.86 billion.
Top 10 Counties by Allocation ¶
Rank County Allocation (KSh Billion) 1 Nairobi 23.55 2 Nakuru 15.81 3 Turkana 15.06 4 Kakamega 14.87 5 Kiambu 14.41 6 Kilifi 13.92 7 Mandera 13.25 8 Bungoma 12.99 9 Kitui 12.57 10 Meru 11.60
Counties Receiving More Than KSh10 Billion ¶
Nairobi – KSh23.55B Nakuru – KSh15.81B Turkana – KSh15.06B Kakamega – KSh14.87B Kiambu – KSh14.41B Kilifi – KSh13.92B Mandera – KSh13.25B Bungoma – KSh12.99B Kitui – KSh12.57B Meru – KSh11.60B Wajir – KSh11.55B Machakos – KSh11.18B Kisii – KSh10.70B Narok – KSh10.68B
Lowest Allocations County Allocation (KSh Billion) ¶
Lamu 4.26 Tharaka Nithi 5.55 Elgeyo Marakwet 6.06 Isiolo 6.21 Taita Taveta 6.32
Full Breakdown of County Allocations for FY 2026/27 ¶
Baringo – KSh7.77B Bomet – KSh8.19B Bungoma – KSh12.99B Busia – KSh8.72B Elgeyo Marakwet – KSh6.06B Embu – KSh6.65B Garissa – KSh9.89B Homa Bay – KSh9.46B Isiolo – KSh6.21B Kajiado – KSh9.84B Kakamega – KSh14.87B Kericho – KSh7.94B Kiambu – KSh14.41B Kilifi – KSh13.92B Kirinyaga – KSh6.72B Kisii – KSh10.70B Kisumu – KSh9.76B Kitui – KSh12.57B Kwale – KSh9.86B Laikipia – KSh6.70B Lamu – KSh4.26B Machakos – KSh11.18B Makueni – KSh9.80B Mandera – KSh13.25B Marsabit – KSh8.98B Meru – KSh11.60B Migori – KSh9.74B Mombasa – KSh9.22B Murang'a – KSh8.76B Nairobi – KSh23.55B Nakuru – KSh15.81B Nandi – KSh8.50B Narok – KSh10.68B Nyamira – KSh6.66B Nyandarua – KSh7.27B Nyeri – KSh7.55B Samburu – KSh6.93B Siaya – KSh8.53B Taita Taveta – KSh6.32B Tana River – KSh7.91B Tharaka Nithi – KSh5.55B Trans Nzoia – KSh8.77B Turkana – KSh15.06B Uasin Gishu – KSh9.84B Vihiga – KSh6.60B Wajir – KSh11.55B West Pokot – KSh7.68B
The Bigger Picture ¶
Nairobi alone will receive over KSh23.5 billion, nearly six times the amount allocated to Lamu County. The figures highlight the continued influence of population size, poverty levels, land area, and fiscal needs in determining county allocations.
However, as county budgets continue to grow, public attention is increasingly shifting from how much counties receive to how effectively governors utilize the funds. Across the country, residents continue to demand better roads, healthcare services, water projects, agricultural support, and greater accountability in the use of public resources.
With more than KSh454 billion now headed to counties, Kenyans will be closely watching whether the money translates into tangible development or becomes another chapter in the country's long-running debate over devolution and accountability.