Human factors have been viewed as one of the many determinants of revenue maximization in the devolved units in Kenya. The goal of this study was to help the devolved units underscore the county revenue collection ecosystem. This paper therefore aimed to evaluate the influence of human factors on revenue maximization for county governments in Kenya , culminating in the designing of an effective revenue mobilization strategy. The research adopted both a matrix and a descriptive survey method. The sample frame was extracted from the 47 counties with a sample size of 5 counties. The targeted population constituted key informants, revenue collection clerks and taxpayers. Primary data was obtained using questionnaires. Quantitative data were analyzed using the Statistical Package for Social Sciences (SPSS) version 22. The study also used inferential statistics for data analysis where regression analysis, correlation analysis and cross-tabulations were conducted to give further meaning to the data collected. The research established that human factors in the devolved units play a significant role in revenue maximization. Key Words: Human factors, maximization of revenue, devolved units, Kenya CITATION: Oduol, W., Juma, D., & Onyango, J. (2020). Influence of human factors on revenue maximization in devolved units in Kenya. The Strategic Journal of Business & Change Management, 7(1), 563 – 576.