Nairobi to get lion share as Sh428 billion is split among the counties
National
By
Edwin Nyarangi
| Jun 22, 2026
National and Senate Assembly Mediation Committee on the Division of Revenue Bill 2026 Co-Chairpersons Mandera Senator Ali Roba and Alego Usonga MP, Samuel Atandi at Parliament, June 8, 2026. [Boniface Okendo, Standard]
Nairobi will receive the highest county revenue allocation from the Sh428 billion agreed upon by Parliament for the next financial year.
The new formula is contained in the County Allocation of Revenue Bill, 2026, which is currently being considered by the National Assembly and the Senate.
Nairobi’s allocation will rise to Sh22.11 billion in the 2026/27 financial year from the current Sh21.42 billion, representing an increase of Sh697 million.
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Nakuru County will receive Sh14.90 billion, up from Sh14.46 billion, while Turkana’s allocation will increase from Sh13.89 billion to Sh14.27 billion.
Kakamega’s share will rise from Sh13.67 billion to Sh14.07 billion, Kiambu’s will increase from Sh13.07 billion to Sh13.51 billion and Kilifi’s allocation will grow from Sh12.81 billion to Sh13.18 billion.
Mandera will receive Sh12.59 billion while Bungoma will get Sh12.21 billion. Kitui will receive Sh11.85 billion, up from Sh11.50 billion.
Meru will get Sh10.90 billion, Wajir Sh10.85 billion and Machakos Sh10.51 billion.
Kisii’s allocation will increase from Sh9.82 billion to Sh10.11 billion, while Narok will cross the Sh10 billion mark after its allocation rises from Sh9.77 billion to Sh10.07 billion.
The new proposal will see Kisumu receiving Sh9.18 billion, Uasin Gishu Sh9.26 billion and Migori Sh9.16 billion.
Kwale’s allocation will rise from Sh9.08 billion to Sh9.33 billion, while Makueni’s will increase from Sh8.98 billion to Sh9.25 billion.
Homa Bay will receive Sh8.91 billion, up from Sh8.65 billion, while Garissa’s allocation will rise from Sh8.88 billion to Sh9.21 billion.
The coastal counties have also registered gains, with Mombasa receiving Sh8.66 billion, up from Sh8.38 billion, while Tana River’s allocation increases from Sh7.22 billion to Sh7.45 billion.
Busia will receive Sh8.20 billion, up from Sh7.96 billion. Murang’a’s will get Sh8.23 billion, Trans Nzoia Sh8.24 billion and Siaya Sh8.01 billion.
Tharaka-Nithi will receive Sh5.22 billion while Elgeyo Marakwet’s allocation increases from Sh5.52 billion to Sh5.69 billion.
Isiolo’s allocation will rise from Sh5.63 billion to Sh5.82 billion, while Taita Taveta’s increases from Sh5.76 billion to Sh5.94 billion.
Although every county records an increase, Lamu remains the least-funded county, with its allocation rising from Sh3.86 billion to just Sh3.99 billion.
The allocations are based on the approved Fourth Basis for sharing revenue among counties, which distributes funds using a formula that assigns 45 per cent to population, 35 per cent to equal share, 12 per cent to poverty levels and eight per cent to geographical size.
Senate Finance and Budget Committee chairperson and Mandera senator Ali Roba said the formula ensures that no county loses money while also addressing disparities that disadvantage some counties under the ordinary allocation criteria.
“The baseline allocation protects every county from losing resources, while the affirmative action allocation ensures counties that are disadvantaged by the formula receive additional support. The remaining increase has been shared using the approved Fourth Basis Allocation,” said Roba.
Last week, President William Ruto signed into law the amended Division of Revenue Bill, 2026, following intense negotiations between senators and members of the National Assembly.
The Division of Revenue Bill determines how nationally raised revenue is shared between the national and county governments.
The negotiations saw allocations to counties rise from the Sh420 billion proposed by the National Treasury and approved by the National Assembly to Sh428 billion.
The Senate had initially proposed an allocation of Sh454 billion.