Turkana, Siaya, Kisumu post weakest revenue performance

Turkana and Siaya counties in Kenya struggled with the weakest own-source revenue (OSR) performance in the first nine months of the 2025/26 financial year, according to National Treasury data. Turkana collected only Sh162.92 million (13.6% of its Sh1.2 billion target), while Siaya collected Sh607 million (19.5% of its Sh3.1 billion target).

Kisumu followed with Sh1.1 billion (30.7% of its Sh3.5 billion target). Only 29 out of the 47 counties managed to collect more than half of their revenue targets, indicating significant disparities in their ability to generate internal income. Other low-performing counties include Kiambu (39.2%) and Kisii (36.7%). Counties like Samburu (138.1%), Garissa (108.7%), Kirinyaga (102%), and West Pokot (83.5%) exceeded their targets, with strong revenue administration, enhanced enforcement, expanded automation, and improved taxpayer compliance contributing to their success.

Nairobi collected Sh10.8 billion, or 50.9% of its Sh21.2 billion target. The national average performance rate stood at 53.8%, with the remaining counties lagging far behind. The Treasury attributes the weaker performance to challenges such as inefficiencies in revenue administration, weak enforcement, limited automation, and optimistic revenue projections.