How is Nairobi City's share of revenue decided?

The fourth basis for sharing revenue among counties, used from 2025/26, weights population 45%, an equal basic share 35%, poverty 12% and land area 8%. In the 2026/27 recommendation it gives Nairobi City 5.37% of the part shared by formula, KSh 3,602 million of the county's total.

Government budget and revenue in Nairobi City, Kenya: official figures

The Commission on Revenue Allocation recommended KSh 23.8 billion of shareable national revenue for the Nairobi City County Government in 2026/27, 5.18% of the KSh 458.9 billion recommended for all counties; the largest of Kenya's 47 counties. Parliament sets the final figure in the County Allocation of Revenue Act.

Equitable share recommended for 2026/27

KSh 23.8 billion

2026/27

How much does Nairobi City get per person?

That works out at about KSh 4,850 per resident (2025 population), the lowest of Kenya's 47 counties per person (all counties: KSh 8,610).

Source: Commission on Revenue Allocation · saved copy

What does Nairobi City County spend its money on?

Between 2014/15 and 2021/22 the Nairobi City County Government spent on average 20.5% of its money on health, 46.1% on public service and administration, 6.1% on the county assembly and 8.6% on roads, energy and ICT; the health share is 13th lowest of Kenya's 47 counties.

Source: Commission on Revenue Allocation · saved copy

More figures

The recommendation compares with KSh 21.4 billion allocated for 2025/26, up 11.0%. Source: Commission on Revenue Allocation · saved copy

How Nairobi City compares with other capital city counties

Recommended equitable share per resident (2026/27)

Nairobi City ranks 47 of 47, highest first.

Rank	Region	Recommended equitable share per resident
41	Kakamega	KSh 7,240
42	Bungoma	KSh 7,110
43	Meru	KSh 7,030
44	Mombasa	KSh 6,800
45	Nakuru	KSh 6,530
46	Kiambu	KSh 5,290
47	Nairobi City	KSh 4,850

Source: Commission on Revenue Allocation · saved copy

More on Nairobi City: overview · economy and jobs · health · education and schools · poverty and living standards · Kenya

Sources

Commission on Revenue Allocation: Recommendation on the Basis for Equitable Sharing of Revenue between the National and County Governments for FY 2026/27, Tables 6.1 and 6.2, read 23 October 2026 · saved copy (SHA-256 38189f669f70…)
Commission on Revenue Allocation: Recommendation concerning the Fourth Basis for Revenue Sharing among County Governments, FY 2025/26-2029/30: Table 2-7 and Appendix I (KNBS census, poverty and Gross County Product data), read 23 October 2026 · saved copy (SHA-256 76961d1ebf71…)

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