How county revenue shares (equitable share) are divided among counties
Commission on Revenue Allocation · sources read 4 Oct 2026
For 2026/2027, Parliament gave the 47 counties KSh 428 billion as their equitable share, up from KSh 415 billion in 2025/2026. The County Allocation of Revenue Act then splits it among counties: most as a baseline, KSh 36.1 billion by a formula (population, poverty, income distance, size) and KSh 4.46 billion for 12 marginalised counties.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Information only: Parliament passes the Acts; CRA publishes its recommendations on cra.go.ke
Steps
- Each year CRA recommends how revenue should be shared between national and county governments, and every five years how to share it among counties.
- Parliament passes the Division of Revenue Act, which fixes the counties' total. For 2026/2027 it is KSh 428 billion.
- Parliament then passes the County Allocation of Revenue Act, which sets each county's share. Check it to see your county's figure.
Watch out
- CRA only recommends. For 2026/2027 it proposed KSh 458.94 billion for counties, but Parliament passed KSh 428 billion.
- The formula for sharing among counties (the Fourth Basis) covers five years, 2025/26 to 2029/30.
- County Assemblies get their own separate allocations in the same Act.
Official sources (4)
- National Assembly approves Revenue Allocation Bill, unlocking KSh428 billion for counties parliament.go.ke · read 4 Oct 2026
- Division and Allocation of Revenue (Revenue Allocation Committee) cra.go.ke · read 4 Oct 2026
- CRA Submits Revenue Sharing Recommendations for FY 2026/2027 cra.go.ke · read 4 Oct 2026
- CRA concludes talks with counties on the next five-year basis for revenue sharing among county governments cra.go.ke · read 4 Oct 2026