The 2021/2022 financial year saw county governments generate KES 35.91 billion from own-source revenue (OSR), achieving 59.4% of the annual target of KES 60.42 billion.
This marked an improvement from KES 34.44 billion collected in the 2020/2021 financial year, showing a steady increase in county revenue generation.
This article provides a detailed breakdown of revenue collection across all 47 counties, highlighting top-performing and underperforming counties and analyzing key revenue trends.
1. Summary of Revenue Collection Performance
- Total Revenue Target: KES 60.42 billion
- Actual Revenue Collected: KES 35.91 billion
- Percentage Achieved: 59.4%
Performance Trends
- Revenue collection improved from the previous financial year.
- Some counties exceeded their annual targets, while others performed below 50% of their expected revenue.
- Turkana, Migori, Lamu, and Vihiga counties led in revenue collection, while Busia, Murang’a, Garissa, Kajiado, Embu, Kitui, Nairobi City, Nyandarua, and Bungoma recorded the lowest percentages.
2. Revenue Collection by County
The table below presents the revenue target, actual revenue collected, and percentage performance for each county.
| County | Revenue Target (KES) | Actual Revenue (KES) | Percentage (%) |
|---|---|---|---|
| Baringo | 288,546,935 | 264,898,800 | 91.8 |
| Bomet | 260,000,000 | 202,430,010 | 77.9 |
| Bungoma | 746,811,602 | 368,035,218 | 49.3 |
| Busia | 976,108,322 | 292,736,456 | 30.0 |
| Elgeyo Marakwet | 266,100,000 | 162,252,071 | 61.0 |
| Embu | 900,000,000 | 394,540,728 | 43.8 |
| Garissa | 150,000,000 | 65,624,500 | 43.7 |
| Homa Bay | 164,982,028 | 146,642,418 | 88.9 |
| Isiolo | 113,686,337 | 107,832,875 | 94.9 |
| Kajiado | 1,595,132,700 | 527,943,689 | 33.1 |
| Kakamega | 1,600,000,000 | 1,226,076,737 | 76.6 |
| Kericho | 842,636,240 | 566,821,704 | 67.3 |
| Kiambu | 4,288,015,282 | 3,149,182,552 | 73.4 |
| Kilifi | 1,118,754,087 | 827,496,951 | 74.0 |
| Kirinyaga | 485,000,000 | 364,653,724 | 75.2 |
| Kisii | 700,000,000 | 404,554,620 | 57.8 |
| Kisumu | 1,984,000,003 | 982,789,204 | 49.5 |
| Kitui | 800,000,000 | 361,271,342 | 45.2 |
| Kwale | 438,000,000 | 302,688,593 | 69.1 |
| Laikipia | 1,313,813,276 | 894,884,655 | 68.1 |
| Lamu | 120,000,000 | 126,995,226 | 105.8 |
| Machakos | 1,682,894,197 | 1,118,461,753 | 66.5 |
| Makueni | 906,306,710 | 749,406,507 | 82.7 |
| Mandera | 200,037,792 | 132,899,851 | 66.4 |
| Marsabit | 170,000,000 | 99,563,452 | 58.6 |
| Meru | 689,061,600 | 385,391,541 | 55.9 |
| Migori | 350,000,000 | 386,872,946 | 110.5 |
| Mombasa | 4,957,305,414 | 3,608,672,111 | 72.8 |
| Murang’a | 1,580,000,000 | 520,317,425 | 32.9 |
| Nairobi City | 19,610,744,671 | 9,238,804,878 | 47.1 |
| Nakuru | 1,980,000,000 | 1,707,447,685 | 86.2 |
| Nandi | 387,106,430 | 275,658,466 | 71.2 |
| Narok | 2,354,426,171 | 1,334,563,666 | 56.7 |
| Nyamira | 295,000,000 | 166,487,465 | 56.4 |
| Nyandarua | 990,000,000 | 473,061,809 | 47.8 |
| Nyeri | 1,000,000,000 | 948,313,629 | 94.8 |
| Samburu | 157,264,422 | 120,049,011 | 76.3 |
| Siaya | 445,445,551 | 434,376,276 | 97.5 |
| Taita Taveta | 450,282,421 | 315,575,986 | 70.1 |
| Tana River | 87,846,000 | 72,260,813 | 82.3 |
| Tharaka Nithi | 350,000,000 | 234,293,360 | 66.9 |
| Trans Nzoia | 529,500,000 | 379,991,105 | 71.8 |
| Turkana | 180,000,000 | 204,349,844 | 113.5 |
| Uasin Gishu | 1,414,917,111 | 858,341,720 | 60.7 |
| Vihiga | 232,658,878 | 236,265,160 | 101.6 |
| Wajir | 100,000,000 | 52,415,625 | 52.4 |
| West Pokot | 170,000,000 | 113,444,832 | 66.7 |
| Total | 60,422,384,180 | 35,907,638,989 | 59.4% |
3. Top-Performing Counties in Revenue Collection
These counties exceeded their annual revenue targets: 1️⃣ Turkana – 113.5%
2️⃣ Migori – 110.5%
3️⃣ Lamu – 105.8%
4️⃣ Vihiga – 101.6%
4. Underperforming Counties
The eight counties that collected less than 50% of their revenue targets were: 1️⃣ Busia – 30.0%
2️⃣ Murang’a – 32.9%
3️⃣ Garissa – 43.7%
4️⃣ Kajiado – 33.1%
5️⃣ Embu – 43.8%
6️⃣ Kitui – 45.2%
7️⃣ Nairobi City – 47.1%
8️⃣ Nyandarua – 47.8%
Conclusion
The 2021/2022 financial year saw steady growth in county revenue generation, with some counties surpassing expectations while others struggled. Strengthening revenue collection strategies will be key to improving performance in the coming years.
