Commission on Revenue Allocation

Provides for the equitable allocation of revenue raised nationally among county governments for the 2026/2027 financial year; transfer of allocations from the Consolidated Fund to County Revenue Funds; budget ceilings for recurrent expenditure; funding of transferred functions; reports on actual transfers; and use of the fourth determination of the basis of allocation of revenue among counties.

Revenue raised nationally in respect of the 2026/27 financial year shall be shared equitably among the national and county governments as set out in the Schedule: Kshs. 2,471,624,184,439 to the National Government, Kshs. 10,250,573,705 to the Equalisation Fund and Kshs. 420,000,000,000 as county equitable share.