IEBC gazettes new campaign financing rules
National
By
Mike Kihaki
| Aug 09, 2026
The Independent Electoral and Boundaries Commission (IEBC) has gazetted new regulations governing campaign financing ahead of Kenya’s 2027 General Election, setting out strict requirements on how candidates and political parties will raise, spend and account for campaign funds.
The Election Campaign Financing Regulations, 2026, gazetted on August 7, 2026, provide a framework intended to promote transparency and accountability in political fundraising and campaign expenditure.
Under the new regulations, the campaign expenditure period will begin at least six months before the date of the General Election and end 14 days after the conclusion of the polls.
Each candidate and political party will be required to appoint an authorised person responsible for receiving campaign contributions, making campaign-related payments and filing reports on contributions and expenditure.
A candidate may, however, act as their own authorised person. Candidates and political parties must notify IEBC of the person responsible for managing their campaign finances.
The regulations also require political parties and candidates to provide the names of supporting individuals or organisations intending to campaign in their favour or contribute to their campaigns.
Candidates and parties will further be required to open dedicated campaign financing bank accounts at financial institutions domiciled in Kenya. The account may be held in the name of the candidate, political party, authorised person or supporting organisation, as provided for under the regulations.
The account must be closed within three months after the declaration of election results, or upon the withdrawal or death of a candidate. A copy of the bank statement must subsequently be submitted to IEBC after outstanding claims and surplus campaign funds have been dealt with.
The regulations have also introduced detailed reporting requirements for fundraising events, including harambees.
Candidates and political parties must record details of contributors and donors at such events, while contributions exceeding Ksh20,000 must be acknowledged through the issuance of a receipt.
The regulations further prohibit campaign funds from being sourced directly from a foreign government.
For campaigns involving significant expenditure, IEBC has imposed additional auditing requirements.
“Where a candidate, political party or referendum committee incurs campaign expenses exceeding one million shillings during an expenditure period, the candidate, political party or referendum committee shall cause an audited report of the expenses to be prepared by an Auditor with a valid practising certificate and submitted to the Commission,” the regulations state.
Candidates and political parties may also establish campaign expenditure committees to assist in managing and monitoring their finances.
The authorised person or expenditure committee will be responsible for preparing and submitting both preliminary and final expenditure reports to IEBC.
The Commission will scrutinise the submitted reports and may require corrections where it identifies errors or technical omissions. IEBC may also launch investigations where it suspects that the Election Campaign Financing Act or the regulations have been breached.
The new rules come as political activity is expected to intensify ahead of the 2027 General Election, with candidates and political parties expected to mobilise significant financial resources for campaigns.
The regulations are aimed at strengthening oversight of political financing and ensuring that campaign contributions and expenditure are properly documented.