The objective of this study was to establish the moderating role of regulatory framework on the relationship between corporate culture and performance of commercial state corporations in Kenya. The study was anchored on the Denison cultural model and Shareholders Theory. The target population for this study will be all thirty two (32) commercial state corporations in Kenya as of 30th June 2023 which is the latest data published state corporations advisory committee. The study adopted a census to meets its objectives. The unit of observation in this study was one hundred and ninety two (192) respondents where primary data was sourced through a questionnaire from six respondents who are top managers at the Kenya commercial state corporations. The study results demonstrate the correlation coefficient (R) of 0.820, indicating a stronger positive relationship when the interaction term the product of corporate culture and regulatory framework is included in the model. This enhanced relationship is reflected in the R-Squared (R²) value of 0.672, which shows that approximately 67.2% of the variance in organizational performance can be explained by the model. The study concludes that the regulatory framework plays a moderating role in the relationship between corporate culture and the performance of commercial state corporations in Kenya. Specifically, the study found that the direct effect of corporate culture on performance is not significant on its own; instead, its positive influence is contingent upon a supportive regulatory environment. This means that a robust corporate culture alone is not sufficient to drive performance and must be complemented by an enabling regulatory framework to be effective. The study recommends that the positive effect of corporate culture is contingent upon a supportive regulatory framework, commercial state corporations must actively engage with policymakers and regulatory bodies. They should advocate for and collaborate on the development of policies that provide a conducive and enabling environment for innovation, efficiency, and organizational growth. A supportive framework will enhance the impact of internal cultural initiatives and is a key driver of success in its own right.