Turkana and Siaya counties recorded the weakest own-source revenue (OSR) performance in the first nine months of the 2025/26 financial year, even as total collections by the 47 counties increased by 17.2 percent.
Fresh National Treasury data shows that Turkana collected Sh162.92 million between July 2025 and March 2026, representing just 13.6 percent of its Sh1.2 billion OSR target during the nine months. Siaya managed Sh607 million, representing 19.5 percent of its Sh3.1 billion target.
Turkana Governor Jeremiah Lomorukai.
Photo credit: Sammy Lutta I Nation Media Group
Kisumu was the third-lowest performer at Sh1.1 billion, or 30.7 percent of its Sh3.5 billion target.
The average performance rate among the 47 counties stood at 53.8 percent, with only 29 counties collecting more than half of their revenue targets.
It highlights wide disparities in counties’ ability to mobilise internal income through local taxes, service fees and permits, instead of relying on cash from the national government.
“[The weaker performance] may reflect challenges including inefficiencies in revenue administration, weak enforcement of county revenue laws, limited automation of revenue collection systems, and optimistic revenue projections,” the Treasury said.
Other low-performing counties below the 40 percent mark of their targets are Kiambu and Kisii at 39.2 percent and 36.7 percent, respectively.
Meanwhile, Samburu exceeded its annual target with a performance rate of 138.1 percent. The county collected Sh389.8 million against its Sh282.4 million target, followed by Garissa at Sh489.1 million, representing 108.7 percent of its Sh450 million target.
Kirinyaga collected Sh779.5 million, or 102 percent of its Sh764 million target, while West Pokot and Trans Nzoia achieved 83.5 percent and 81.4 percent, respectively.
The Treasury attributed relatively strong performance in these counties to stronger revenue administration, including enhanced enforcement, expanded automation of collection systems and improved taxpayer compliance.
Nairobi, meanwhile, collected Sh10.8 billion, or 50.9 percent of the capital city’s Sh21.2 billion revenue target.
Counties collectively raised Sh53.83 billion in OSR during the period, up 17.2 percent from Sh45.90 billion in the corresponding period of 2024/25. The collections represented 53.8 percent of the Sh100.13 billion target.
Inefficiencies in revenue administration, weak enforcement of county revenue laws, limited automation and optimistic revenue projection have been blamed for weaker performance in several counties.
Enhanced revenue collection systems help cut the default rate, while also reducing revenue leakages.
Improved collections are crucial in weaning counties off their reliance on disbursements from the National Treasury in running daily operations, paying staff and delivering key services like education and healthcare.
It avoids a near paralysis of operations whenever the exchequer delays in remitting the equitable share to counties.
“These variations underscore the need for continued reforms aimed at strengthening county revenue administration, enhancing automation, broadening the local revenue base, and improving the realism of county revenue forecasts,” said the Treasury.
Appropriations-in-Aid – revenues collected by counties such as parking fees which the department is authorised to retain and use for its operational expenses – accounted for Sh23.45 billion against a target of Sh30.12 billion, translating to a 77.9 percent performance rate.
“Excluding Appropriations-in-Aid, counties generated ordinary OSR amounting to Sh30.43 billion against a target of Sh70.01 billion, translating to a performance rate of 43.5 percent,” said the Treasury.
Low internal revenue collections since the start of devolution in 2013 have forced the 47 counties to heavily rely on the National Treasury’s equitable share, whose delays have in the past stalled operations.
