The Independent Electoral and Boundaries Commission (IEBC) has rolled out fresh campaign financing rules ahead of the 2027 general elections. Gazetted on August 7, 2026, under the Election Campaign Financing Act, these regulations dictate how political parties and individual candidates will manage their money in the upcoming polls. The rules establish an official expenditure window starting six months before election day and running through the fourteenth day after voting ends.
Every candidate or party must appoint an authorized representative to handle campaign funds, i.e., receiving contributions, processing expenses, and filing financial disclosures. Candidates can also serve as their own representative, provided they formally notify the IEBC. Additionally, parties and candidates must submit the names of any supporting individuals or organizations planning to campaign or donate on their behalf.
To manage campaign cash, candidates or parties must open a dedicated bank account with a Kenyan financial institution. This account can sit under the name of the candidate, party, authorized representative, or official support entity. The representative must close the account within three months after officials declare election results, or immediately if a candidate dies or drops out, and submit final bank statements to the IEBC once they settle all debts and surplus funds.
The new rules also target campaign fundraising events (harambees). Organizers must record all contributor details, ban direct funding from foreign governments, and issue formal receipts to anyone donating more than Ksh 20,000. Candidates and parties can also set up a campaign expenditure committee to manage these finances.
“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 practicing certificate and submitted to the Commission,” the IEBC regulations further dictate.
Authorized representatives or committees must submit both preliminary and final expenditure reports for official review. The IEBC will thoroughly audit these filings, reserving the power to demand corrected statements for technical errors and to launch investigations into anyone suspected of breaking the law.
