County Governments in Kenya were established to decentralize governance and enhance the delivery of public services, development projects, and equitable resource distribution. Despite these objectives, several counties continue to register low employee performance, often attributed to limited cultural transformation. This study examined the relationship between cultural transformation and employee performance in Kenyan County Governments. Anchored on the Resource-Based View (RBV) theory, the study adopted a cross-sectional and correlational research design. The target population comprised 470 County Executive Committee (CEC) members, from which a sample of 216 was selected using stratified sampling techniques. Primary data were collected through structured questionnaires, and instrument validity was ensured through expert review. Reliability testing yielded a Cronbach’s alpha coefficient of 0.735, indicating acceptable internal consistency. Descriptive statistics (mean and standard deviation) were used to summarize the data, while simple linear regression analysis was employed to test the study objective. Findings revealed that cultural transformation had a significant positive effect on employee performance (β = 0.589, p < 0.05), indicating that a unit increase in cultural transformation is associated with a 58.8% improvement in employee performance. The study concludes that fostering a culture of innovation, digital readiness, and adaptive leadership is essential for enhancing employee productivity and achieving public service effectiveness. It recommends that County Governments prioritize cultural transformation initiatives that promote a shift from legacy practices inherited from the National Government toward more agile, citizen-centric, and innovation-driven cultures.