The County Allocation of Revenue Bill, 2026

Muhtasari

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.

Imetolewa na

Senate

Inawahusu

County governments, county assemblies, county treasuries, the National Government, and entities to which a county government function has been transferred.

Kiasi

• KES 2,436,900,000,000.00 — Proposed equitable share to the National Government for FY 2026/27.
• KES 454,700,000,000.00 — Proposed equitable share to county governments for FY 2026/27.
• KES 39,700,000,000.00 — Increase in county governments' equitable share from FY 2025/26.
• KES 415,000,000,000.00 — County governments' equitable share allocated in FY 2025/26.
• KES 39,743,000,000.00 — Adjustment for revenue growth in the equitable revenue share allocation table.
• KES 115,300,000,000.00 — Ordinary-revenue shortfall from target at end December 2025.
• KES 2,050,100,000,000.00 — Most recent audited and approved actual revenues raised nationally for FY 2022/23.
• KES 8,900,000,000.00 — Total attendant remunerations for UHC Workers to be transitioned to permanent and pensionable terms within counties in FY 2026/27.
• KES 387,430,000,000.00 — Amount out of which each county maintains what it had secured in FY 2024/25 under the Baseline Allocation Ratio.
• KES 4,460,000,000.00 — Affirmative Action Allocation ring-fenced for 12 smaller counties.
• KES 62,810,000,000.00 — Amount shared using Population, Equal Share, Poverty and Geographical Size indices.
• KES 15,800,000,000.00 — Amount set aside for the Equalization Fund in FY 2026/27.
• KES 10,200,000,000.00 — Equalization Fund allocation for FY 2026/27.
• KES 5,600,000,000.00 — Additional amount towards settlement of arrears to the Equalization Fund.
• KES 2,000,000,000.00 — Allocation towards the Contingencies Fund.
• KES 108,200,000,000.00 — National Government financing gap for other development priorities and non-discretionary expenditures.
• KES 458,900,000,000.00 — Commission on Revenue Allocation recommended county governments' equitable share for FY 2026/27.
• KES 4,200,000,000.00 — Variance between the proposed allocation and the Commission on Revenue Allocation recommendation.
• KES 35,000,000,000.00 — Commission on Revenue Allocation proposed increase to county governments' equitable share in FY 2026/27.
• KES 8,940,000,000.00 — Commission on Revenue Allocation proposed allocation to transition UHC workers to permanent and pensionable staff.
• KES 115,400,000,000.00 — Projected ordinary-revenue underperformance at end December 2025.
• KES 2,901,900,000,000.00 — Projected ordinary revenues for FY 2026/27.
• KES 2,982,300,000,000.00 — Commission on Revenue Allocation projected revenue for FY 2026/27.
• KES 2,639,700,000,000.00 — Projected revenue for FY 2025/26 used in the Commission on Revenue Allocation assumptions.