Own Source Revenue Collection by Counties in Kenya

Own-source revenue is the money collected locally by counties from providing goods and services to their constituents. 

Own-source revenue sources often include fees from single business permits, land rates, game park fees, county housing, cess, etc. 

The total own-source revenue in a county includes the ordinary own-source revenue collected from the provision of services and the Facilities Improvement Fund.

The Facilities Improvement Financing Bill established the Facilities Improvement Fund (FIF) and allows public health facilities to retain the revenues they collect to be re-invested for seamless operations and improved service delivery.^[1]

Quick Facts

1. The total Own Source Revenue collected by counties in FY 2024/2025 was Ksh 67.3 billion.^[2]
2. Ordinary Own Source Revenue amounted to Ksh 42.7 billion.
3. Facilities Improvement Fund and Appropriations in Aid (A-I-A) were Ksh 24.6 billion.

Own Source Revenue over the years

Own source revenue collected by the counties has mainly remained the same in the last decade since the start of devolution.

In FY 2013/2014, the counties' own-source revenue amounted to Ksh 26.3 billion, rising to Ksh 33.9 billion in FY 2014/2015.^[3]

Revenue collection remained largely the same between 2015 and 2018 before rising to Ksh 40.3 billion in 2019. It dropped again in subsequent years before reaching a high of Ksh 67.3 billion in FY 2024/2025. 

The chart below shows the trends in Own Source Revenue collection by counties from 2014 to 2025.

Total Own Source Revenue collected by the counties

In the last financial year, 2024/2025, counties collected revenue of Ksh 67.3 billion. This includes ordinary own-source revenue as well as the Facilities Improvement Fund. 

• Nairobi County collected the highest revenue, Ksh 13.2 billion, or 19.6% of the total revenue collected by the counties. 
• Narok County had the second-highest own-source revenue collection, accounting for 8.4% of the total revenue collected by the counties at Ksh 5.7 billion. 
• Mombasa County had the third-highest own-source revenue collection, amounting to Ksh 5.1 billion, or 7.6% of the total revenue collected by the counties. 
• Kiambu County collected 5.1 billion in its own source revenue, accounting for 7.5% of the total revenue collected by the counties. 
• Nakuru County collected 3.6 billion, representing 5.4% of the total revenues collected by the counties. 

The chart below shows actual own-source revenues collected by the counties in FY 2024/2025.

Marsabit collected the lowest own-source revenue of Ksh 185.4 million, representing 0.28% of the total own-source revenue collected by the counties. 

Tana River County had the second-lowest own-source revenue collection, representing only 0.3% of the total revenue collected by counties. It collected Ksh 203.2 million in FY 2024/2025. 

Isiolo collected the third lowest own-source revenue of Ksh 216.2 million, representing 0.32% of the county's total own-source revenue. 

Ordinary Own Source Revenue collection by county

Ordinary own-source revenue is the amount of money the counties collect from providing services.

It excludes revenue collected from public health facilities, classified under the Facilities Improvement Fund, and which are retained for reinvestment and use by health facilities.

Ordinary revenue collection was highest in Nairobi County at Ksh 11.8 billion, followed by Narok at Ksh 5.5 billion and Mombasa at Ksh 4.2 billion.

Elgeyo Marakwet County collected the lowest ordinary own-source revenue, Ksh 79.5 million, followed by Marsabit, which collected Ksh 81 million.

West Pokot collected Ksh 85.7 million, and Lamu collected 92.1 million.

Total revenue collected under the Facilities Improvement Fund (FIF) and other sources

The total revenue collected by counties under the Facilities Improvement Fund amounted to Ksh 24.6 billion in the Financial Year 2024/2025. 

Kiambu County collected the highest amount, Ksh 1.82 billion, followed by Nakuru, Ksh 1.78 billion. 

The third-highest FIF collection was by Kisumu County at Ksh 1.66 billion, followed by Nairobi County at Ksh 1.4 billion.

The chart below shows revenue collected by counties under FIF and AIA.

See Also

1. Total pending bills in Kenya – National and county governments
2. Recurrent and development expenditure – National and county governments
3. Equitable Share Revenue Allocation in Kenya by County
4. Recurrent Expenditure in Kenya by County
5. County Development Expenditure in Kenya - Development Spending 

References