Kenya’s 47 counties collected KSh53.88 billion in own-source revenue (OSR) during the first nine months of the 2025/26 financial year, according to the latest budget implementation report.
The collections represent 54 percent of the annual revenue target of KSh100.13 billion and reflect improved performance compared to the KSh45.91 billion collected during the FY 2024/25 period.
“During the first nine months of FY 2025/26, the forty-seven county governments generated a cumulative total of Kshs.53.88 billion in own-source revenue (OSR),” the County Governments Budget Implementation Review Report for the first nine months of FY 2025/26 indicated.
Further, the report indicated that counties had KSh386.59 billion available during the review period.
The funds comprised KSh275.98 billion from the equitable share, KSh53.88 billion in own-source revenue, KSh23.68 billion in additional allocations, and KSh33.05 billion in opening cash balances carried forward from FY 2024/25.
Of the total OSR collected, KSh30.43 billion came from ordinary own-source revenue streams, while KSh23.45 billion was generated through the Facility Improvement Fund (FIF) and other Appropriation-in-Aid collections.
Samburu, Garissa and Kirinyaga Exceed Revenue Targets
Samburu was among the three counties that surpassed their annual revenue targets within nine months of the financial year.
Samburu County emerged as the best performer after achieving 138 percent of its annual target.
The county’s performance was largely supported by tourism-related income, with game park fees contributing 59 percent of total local revenue.
Garissa County followed with an achievement rate of 109 percent, largely driven by health facility revenues collected through the Facility Improvement Fund.
In addition, Garissa County recorded FIF collections equivalent to 127 percent of the health revenue target, with health-related income accounting for 91 percent of all local revenue.
On the other hand, Kirinyaga County ranked third at 102 percent, supported by major collections from health facilities.
Kirinyaga’s FIF collections stood at 149 percent of the target, surpassing its annual revenue goal before the end of the financial year.
Other counties posting strong performances included West Pokot at 84 percent, Makueni at 83 percent, Trans Nzoia at 81 percent, Uasin Gishu at 80 percent, Nyeri at 78 percent, and Mombasa and Vihiga at 77 percent.
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Top 10 Counties in Own Source Revenue Comparison
| County | OSR Collected (KSh Million) | OSR % of Target |
| Samburu | 389.82 | 138% |
| Garissa | 491.78 | 109% |
| Kirinyaga | 779.54 | 102% |
| West Pokot | 293.65 | 84% |
| Trans Nzoia | 488.57 | 81% |
| Nyeri | 1,294.32 | 78% |
| Mombasa | 3,910.00 | 77% |
| Vihiga | 343.20 | 77% |
| Tharaka-Nithi | 459.76 | 77% |
| Lamu | 200.80 | 72% |
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Nairobi, Kiambu and Narok Lead in Revenue Volumes
While several counties excelled at achieving targets, Nairobi remained the largest revenue generator, collecting approximately KSh10.79 billion.
Out of the collected KSh10.79 billion, KSh9.44 billion was in ordinary own-source revenue and KSh1.35 billion from FIF collections.
According to the report, Nairobi’s largest revenue source was land rates, generating KSh2.82 billion during the reporting period.
Kiambu County ranked second with collections of KSh3.90 billion, while Narok County generated KSh3.50 billion.
Narok’s revenue performance was largely contributed by tourism, with park fees accounting for KSh3.12 billion, representing 82 percent of the county’s total local revenue collections.
Counties with the Lowest Revenue Performance
Despite the overall improvement in revenue generation, several counties struggled to meet their targets.
Among the counties with low revenue was Turkana County, collecting only 14 percent of its annual target.
Siaya County recorded a 20 percent revenue collection performance, while Kisumu County recorded 31 percent, Kisii County recorded 37 percent, and Kiambu County recorded 39 percent.
According to the report, seven counties recorded achievement rates of 40 percent or below, due to challenges in revenue mobilization.
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