Ten counties managed to collect impressive amounts of revenue between June 2024 and March 2025, despite economic disruptions caused by last year’s anti-government protests, a new report by the Controller of Budget shows.

The Controller of Budget’s County Governments Budget Implementation Review Report (May 2025) shows that the 47 counties collectively raised Sh45.91 billion in the nine months under review , an increase of Sh4 billion compared to the same period in the previous financial year.

The revenue raised accounts for 53 per cent of the annual target of Sh87.11 billion.

Of the total revenue collected, ten counties alone raised Sh30 billion. Nairobi led with Sh9.9 billion, followed by Narok at Sh4.9 billion and Kiambu at Sh3.3 billion.

Mombasa (Sh3.2 billion) and Nakuru (Sh2.5 billion) also posted strong numbers. Kisumu (Sh1.3 billion), Kakamega (Sh1.2 billion), Machakos (Sh1.1 billion), Homa Bay (Sh1 billion), and Kilifi (Sh913 million) completed the top ten list.

The report notes that Nakuru’s performance has picked up since the county achieved city status in 2021.

“The revenue generated in the nine months reflects an 11 per cent increase compared to the Sh41.40 billion collected during a similar period in the 2023/2024 financial year,” the report said.

Tana River emerged as the top county in terms of performance against target, collecting 172 per cent of its revenue goal. Garissa (104 per cent), Narok (99 per cent), Samburu (85 per cent), Kirinyaga (78 per cent), and Elgeyo-Marakwet (74 per cent) were also among the best performing counties when measured against their targets.

“Five counties — Tana River, Garissa, Narok, Samburu, and Kirinyaga — exceeded 75 per cent of their annual targets.

Tana River County’s exceptional performance during the review period is attributed to revenue from significant gypsum extraction. Other strong performers like Narok and Garissa collected most of their own source revenue from tourism and health facilities,” the report said.

On the other hand, several counties struggled to meet their targets, recording less than 50 per cent revenue performance.

These include Nyamira (Sh399.4 million), Busia (Sh299.1 million), Siaya (Sh476.2 million), Embu (Sh569.7 million), Nandi (Sh368.2 million), Kajiado (Sh674.5 million), Kwale (Sh271 million), Bomet (Sh182.6 million), Taita-Taveta (Sh317.7 million), Bungoma (Sh794.1 million), and Kilifi (Sh913.7 million), despite Kilifi being among the top 10 in total revenue.

Controller of Budget Margaret Nyakang’o urged county governments to adopt practical and realistic projections for the next financial period to improve performance.

“Counties should also consider revising their own source revenue projections for the next period to align with realistic and achievable targets which can be attained by using an objective revenue forecasting model,” she said.