Equitable Share Revenue Allocation in Kenya by County

The Constitution of Kenya requires that the county governments equitably share at least fifteen percent of all revenue collected by the national government.^[1]

As a result, all 47 counties of Kenya receive an equitable share allocation from the national government every financial year for development and recurrent expenditure.

Quick Facts

1. Total equitable share allocation to the counties in Financial Year 2023/2024 – Ksh 354.6 billion.
2. Total equitable share to the counties since 2013 – Ksh 3.2 trillion.
3. Nairobi County's equitable share in FY 2023/2024 – Ksh 18.5 billion.
4. Nakuru County's equitable share in FY 2023/2024 – Ksh 12.5 billion.
5. Turkana County's Equitable share in FY 2023.2024 – Ksh 12.1 billion.

How revenue is shared among counties in Kenya

Revenue sharing among counties is based on five parameters per the fourth revenue sharing basis.^[2] These include population, basic share, land area, headcount poverty rate, and income distance based on each county's Gross County Product (GCP). 

Each parameter is assigned a weight that determines its influence on the revenue-sharing formula.

For instance, population is the most important parameter, with an assigned weight of 42%, followed by basic share at 22% and poverty at 14%.

The assigned weight for geographic size or land area is capped at 10%, with the fourth basis assigning it a weight of 9%.

The chart below shows the fourth revenue-sharing basis for the financial year 2025/2026 to 2029/2030. 

The total equitable share allocated to the counties has been increasing since the start of devolution.

Revenue sharing among counties began in the Financial Year 2013/2014 when the total equitable share allocation to the counties was Ksh 178.9 billion.

Revenue allocation to the counties increased by 53.8% since 2013, reaching Ksh 387 billion in the Financial Year 2024/2025. 

The chart below shows the trend in the equitable share allocation to the counties from FY 2013/2014 to 2024/2025

The annual equitable share allocation to the counties in Ksh can be broken down as follows:

2013/14        178,900,000,000

2014/15        228,500,000,000

2015/16        259,770,000,000

2016/17        284,710,000,000

2017/18        302,000,000,000

2018/19        314,000,000,000

2019/20        286,800,000,000

2020/21        316,500,000,000

2021/22        340,400,000,000

2022/23        370,000,000,000

2023/24        354,590,000,000

2024/25        387,000.000,000

How much each county has received since the start of devolution through the equitable share allocation

Depending on the resource allocation formula that considers parameters such as population, land area, health, roads, basic share, agriculture, poverty, and urban services, counties receive different revenue allocations from the national government through the equitable share.

The equitable allocation is then combined with revenue collection from own sources, conditional grants, and other revenue sources to meet each county's recurrent and development expenditures.

Nairobi County has received the highest amount of money from the national government through the equitable share allocation since the start of devolution, at Ksh 165.4 billion. It was followed by Turkana, which received a total of Ksh 115.9 billion, and Kakamega, at Ksh 102 billion.

The chart below shows the total equitable share allocation to the counties from Financial Year 2013/2014 to 2023/2024.

Counties that have received the highest revenue from the equitable share allocation

1. Nairobi          165.4 Billion
2. Turkana        115.9 Billion
3. Kakamega    109.2 Billion
4. Nakuru         107.1 Billion
5. Mandera       104.7 Billion
6. Kilifi    101.6 Billion
7. Kiambu         99.1 Billion
8. Bungoma      95.1 Billion
9. Kitui    91 Billion
10. Wajir   84.2 Billion

Counties that have received the lowest revenue from the equitable share allocation

1. Lamu  27.8 Billion
2. Tharaka Nithi 39.0 Billion
3. Elgeyo Marakwet    40.1 Billion
4. Isiolo  40.6 Billion
5. Taita Taveta  41.9 Billion
6. Laikipia         43.3 Billion
7. Kirinyaga      44.6 Billion
8. Samburu       45.6 Billion
9. Embu 47.0 Billion
10. Vihiga 47.0 Billion

How much in equitable share the counties received in the most recent financial year

The total equitable share allocation to the counties in the financial year 2023/2024 was Ksh 354.6 billion.

Nairobi received the highest equitable share allocation of Ksh 18.5 billion, followed by Nakuru at Ksh 12.5 billion. Turkana County received 12.1 billion, Kakamega 11.9 billion, Kiambu 11.2 billion, and Kilifi 11.1 billion.

The chart below shows the equitable share allocation by county in FY 2023/2024.

See Also

1. Own Source Revenue Collection by Counties
2. Total Pending Bills in Kenya – County and National Government
3. Recurrent and Development Expenditures by County Governments
4. Recurrent Expenditure by County in Kenya
5. County Development Expenditure in Kenya - Development Spending
6. National Government Expenditure on Foreign Travel

References