The distribution of the Sh428 billion agreed by the National Assembly and the Senate for the 47 counties in the next financial year has been disclosed.
The breakdown is outlined in the County Allocation of Revenue Bill, 2026, which is now under consideration by Parliament.
Under the plan, Nairobi County will remain the largest recipient, with its share increasing from Sh21.42 billion in the current financial year to Sh22.11 billion in 2026-27, a rise of about Sh697 million.
Nakuru is set to receive Sh14.90 billion, up from Sh14.46 billion, while Turkana’s allocation will increase from Sh13.89 billion to Sh14.27 billion.
Other counties with significant allocations include Kakamega, whose share rises from Sh13.67 billion to Sh14.07 billion, Kiambu, which moves from Sh13.07 billion to Sh13.51 billion, and Kilifi, whose allocation increases from Sh12.81 billion to Sh13.18 billion.
Mandera will receive Sh12.59 billion, compared with Sh12.27 billion in the current financial year, while Bungoma’s allocation will rise from Sh11.84 billion to Sh12.21 billion. Kitui will get Sh11.85 billion, up from Sh11.50 billion.
Several counties are now set to receive more than Sh10 billion, reflecting modest increases under the new formula.
Meru’s allocation rises from Sh10.55 billion to Sh10.90 billion, Wajir moves from Sh10.51 billion to Sh10.85 billion, Machakos increases from Sh10.18 billion to Sh10.51 billion, Kisii grows from Sh9.82 billion to Sh10.11 billion, while Narok passes the Sh10 billion threshold after its allocation rises from Sh9.77 billion to Sh10.07 billion.
The proposal also gives higher allocations to other major counties.
Kisumu will receive Sh9.18 billion, up from Sh8.90 billion, while Uasin Gishu’s allocation rises from Sh8.98 billion to Sh9.26 billion.
Migori will get Sh9.16 billion, an increase from Sh8.88 billion, Kwale rises from Sh9.08 billion to Sh9.33 billion, while Makueni’s allocation increases from Sh8.98 billion to Sh9.25 billion.
Homa Bay will receive Sh8.91 billion, up from Sh8.65 billion, and Garissa’s allocation rises from Sh8.88 billion to Sh9.21 billion.
Coastal counties also record 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, compared with Sh7.96 billion previously, Murang’a rises from Sh7.97 billion to Sh8.23 billion, Trans Nzoia moves from Sh7.99 billion to Sh8.24 billion, while Siaya’s allocation grows from Sh7.75 billion to Sh8.01 billion.
Although all counties record an increase, Lamu remains the least-funded county, with its allocation rising from Sh3.86 billion to Sh3.99 billion.
Tharaka-Nithi will receive Sh5.22 billion, compared with Sh5.06 billion this year, while Elgeyo Marakwet’s allocation increases from Sh5.52 billion to Sh5.69 billion.
Isiolo rises from Sh5.63 billion to Sh5.82 billion, and Taita Taveta’s allocation increases from Sh5.76 billion to Sh5.94 billion.
The Senate Finance and Budget Committee says the allocations are based on the approved Fourth Basis for sharing revenue among counties. The basis distributes funds through 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.
The committee, chaired by Mandera Senator Ali Roba, said the formula protects every county from losing funds while also addressing disparities that put some counties at a disadvantage under the ordinary allocation criteria.
The committee said the baseline allocation safeguards every county from losing resources, while the affirmative action allocation gives additional support to counties disadvantaged by the formula.
The remaining increase has been distributed using the approved Fourth Basis for revenue allocation, the committee said in its report.
Last week, President William Ruto signed the amended Division of Revenue Bill into law after intense negotiations between senators and members of the National Assembly.
The Division of Revenue Bill determines how nationally generated revenue is shared between the national and county governments.
The negotiations saw county allocations rise from Sh420 billion, initially proposed by the National Treasury and approved by the National Assembly, to Sh428 billion.
The Senate had initially proposed Sh454 billion for the devolved units, but reduced its demand after negotiations.
The new allocation represents an increase of Sh13 billion from the Sh415 billion given to counties in the current financial year.
The additional funding is expected to improve service delivery in key devolved sectors, including healthcare, agriculture, water, county roads and early childhood education.
The proposal retains a baseline allocation of Sh387.43 billion, based on counties’ previous allocations, while Sh4.46 billion has been ring-fenced for an affirmative action programme targeting 12 counties considered disadvantaged by the formula.
Each of the beneficiary countiesElgeyo Marakwet, Embu, Isiolo, Kirinyaga, Laikipia, Lamu, Nyamira, Nyandarua, Samburu, Taita Taveta, Tharaka-Nithi and Vihigawill receive an additional Sh371.7 million.
The remaining Sh36.12 billion above the baseline allocation has been distributed using the Fourth Basis formula, allowing counties with larger populations and greater development needs to receive proportionately larger increases.
Once approved by Parliament and assented to by the President, the allocations will allow county governments to implement their 2026/27 budgets from July 1.
The additional funding is expected to ease pressure on county finances, improve delivery of devolved services and provide resources for development projects, even as governors continue pushing for a larger share of nationally raised revenue in future financial years.