Revenue collection is a crucial component of county governments in Kenya, determining their ability to deliver essential services and drive local development. Counties generate revenue from local sources such as business permits, property rates, parking fees, and other charges, supplementing the funds received from the national government.
This article highlights the top 10 counties in revenue collection in Kenya, analyzing trends across different financial years to assess performance and fiscal efficiency.
Top 10 Counties in Revenue Collection
Kenya’s financial year runs from July 1st to June 30th, and counties are required to maximize their own-source revenue (OSR) to reduce dependency on national allocations. Below is an analysis of the leading counties in revenue collection over the past several years.
Financial Year 2023/2024
The following are the top 10 counties in revenue collection for the 2023/2024 financial year:
| Rank | County | Actual Revenue (Ksh) | Percentage (%) |
|---|---|---|---|
| 1 | Nairobi City | 12,542,094,418 | 21.28 |
| 2 | Mombasa | 5,585,024,010 | 9.47 |
| 3 | Narok | 4,753,670,486 | 8.06 |
| 4 | Kiambu | 4,575,831,607 | 7.76 |
| 5 | Nakuru | 3,321,300,479 | 5.63 |
| 6 | Machakos | 1,549,348,477 | 2.63 |
| 7 | Kisumu | 1,443,607,988 | 2.45 |
| 8 | Uasin Gishu | 1,421,327,951 | 2.41 |
| 9 | Nyeri | 1,407,546,107 | 2.39 |
| 10 | Kakamega | 1,347,833,279 | 2.29 |
Trends in Revenue Collection (2013-2024)
Examining revenue trends over multiple financial years shows Nairobi City County consistently leading in collections, followed by counties with strong economic activity, such as Mombasa, Narok, Kiambu, and Nakuru. Below are key trends over time:
Financial Year 2022/2023
- Total collected by the top 10 counties: Ksh 37.8 billion
- Top performer: Nairobi City with Ksh 10.2 billion (27.08% of total revenue collected by counties)
- New entrants: Kajiado ranked 9th with Ksh 875 million
Financial Year 2021/2022
- Total revenue collected: Ksh 35.9 billion
- Nairobi City’s share: Ksh 9.2 billion (25.73%)
- Notable changes: Laikipia entered the top 10 list, ranking 10th with Ksh 894 million
Financial Year 2020/2021
- Total revenue collected: Ksh 34.4 billion
- Highest collector: Nairobi City with Ksh 9.95 billion (28.91%)
- Emerging counties: Nyeri and Kajiado recorded significant revenue growth
Financial Year 2019/2020
- Total revenue collected: Ksh 35.7 billion
- Top counties: Nairobi, Mombasa, Nakuru, and Kiambu
- Notable shift: Kilifi joined the top 10, collecting Ksh 788 million
Financial Year 2018/2019
- Total revenue collected: Ksh 40.3 billion
- Top collector: Nairobi with Ksh 10.2 billion (25.43%)
- Steady growth: Mombasa, Narok, Nakuru, and Kiambu maintained their positions
Financial Year 2017/2018
- Total revenue collected: Ksh 32.4 billion
- Nairobi’s contribution: Ksh 10.1 billion (31.11%)
- Notable shift: Kisumu entered the top 10 with Ksh 874 million
Financial Year 2016/2017
- Total revenue collected: Ksh 32.5 billion
- Highest collector: Nairobi at Ksh 10.9 billion (33.61%)
- New entrants: Bungoma joined the top 10 list
Financial Year 2015/2016
- Total revenue collected: Ksh 35.0 billion
- Key performer: Nairobi with Ksh 11.7 billion (33.44%)
- Emerging counties: Kajiado entered the list with Ksh 650 million
Financial Year 2014/2015
- Total revenue collected: Ksh 33.8 billion
- Nairobi leads: Ksh 11.5 billion (33.98%)
- Kilifi and Uasin Gishu improved their collections
Financial Year 2013/2014
- Total revenue collected: Ksh 26.2 billion
- Top performer: Nairobi with Ksh 10.02 billion (38.13%)
- Significant growth: Nakuru, Mombasa, and Narok emerged as major revenue generators
Key Takeaways
- Nairobi remains the highest revenue-collecting county year after year, generating substantial revenue through property rates, parking fees, and business licenses.
- Mombasa consistently ranks second, benefiting from tourism, the port economy, and trade activities.
- Narok County performs well due to Maasai Mara tourism revenues and land rates.
- Kiambu, Nakuru, and Machakos counties have shown steady revenue growth, supported by urbanization and increased economic activity.
- Counties like Kakamega, Kisumu, Uasin Gishu, and Nyeri frequently appear among the top 10, indicating growing commercial and industrial activities in these regions.
- Revenue fluctuations indicate economic shifts, policy changes, and governance effectiveness. Some counties have increased collections due to improved efficiency, while others have fluctuated.
Conclusion
The analysis of county revenue collection trends over the years highlights the economic strengths and fiscal performance of Kenya’s counties. With continued improvements in revenue administration, automation, and accountability, counties can further enhance their collections to support development projects, service delivery, and infrastructure growth.
Counties must focus on broadening their revenue base, curbing leakages, and improving compliance mechanisms to maximize their financial potential and reduce reliance on national government disbursements. The top-performing counties serve as models for best practices in revenue mobilization, guiding others toward financial sustainability.
