The Kenya Revenue Authority (KRA) has introduced a new mandatory tax for Kenyan content creators who earn money through YouTube.
Under the new rules, Kenyan YouTubers whose YouTube monetization is linked to AdSense for YouTube accounts based in Kenya will face a 5 percent Kenyan tax withholding on their YouTube earnings.
KRA lists digital content monetization among payments subject to withholding at 5 percent for residents and 20 percent for non-residents.
To make the tax payment, Google requires creators to submit their Kenya Revenue Authority (KRA) Personal Identification Numbers (PINs) through AdSense by October 1, 2026.
The requirement was communicated to Kenyan creators via Google notifications as the company prepares to implement Kenya’s tax requirements for YouTube earnings.
According to Google’s official YouTube tax guidance, the 5 percent withholding will first apply to September 2026 earnings paid out in October 2026.
In addition, the company will deduct 5 percent from finalized YouTube earnings each month, alongside any applicable United States taxes.
“Under the Kenya Income Tax Act, Google is required to withhold taxes on YouTube earnings paid to AdSense for YouTube accounts based in Kenya. Each month, Google will withhold a 5% Kenya tax on finalized YouTube earnings along with any applicable U.S. taxes. This withholding will first apply to September 2026 earnings paid out in October 2026,” YouTube tax guidance directs.
October 1 Deadline for KRA PINs
Creators affected by the new mandatory tax rule should submit and verify their Kenyan PIN through their AdSense for YouTube accounts before October 1, 2026.
According to the tax guideline, creators who fail to provide a verified PIN by the deadline may have their payments held, and their YouTube earnings will continue to accumulate.
However, the company explained that the payments can be stopped until the required tax information is submitted and verified.
Content creators have been advised to submit their 11-character Kenyan PIN, entered in capital letters and without a hyphen; individual PINs begin with the letter A, while entity PINs begin with P.
Submission of the information can be done through the tax-information section of their AdSense for YouTube accounts.
Under the new tax rules, Google will report to KRA each month the creator’s gross payments subject to Kenyan withholding tax, the total amount withheld, the creator’s PIN, and address.
How to Provide Your Tax Information in AdSense for YouTube
To provide tax information through AdSense for YouTube, Kenyan YouTubers must first sign in to their AdSense for YouTube account.
After successfully signing in, the creators should then go to Payments and select Payments info before clicking Manage settings.
Under the Payments profile section, the YouTuber should select the Kenya tax info and click the edit option next to it.
The creator can then select Manage tax info and enter their 11-character Kenyan PIN.
After entering the required information, the creator should click Submit to send the tax details for review.
After submitting the information, the review and approval process may take three to five business days.
Kenyan YouTubers who submit their information will receive an automated email notification when the status of their tax form has been updated.
To avoid delays, creators should ensure that the information they provide matches their official Kenyan tax details according to the YouTube tax guidance.
Kenyan YouTubers on 5% Mandatory Deduction
Kenyan content creators have reacted with mixed feelings to the mandatory 5% withholding tax on YouTube and AdSense earnings, with most creators expressing frustration and alleging that President William Ruto imposed the tax.
Many creators noted that the deduction would further reduce their income, saying their initial earnings already cover production costs, platform charges, marketing expenses, and other taxes.
Additionally, some have also raised concerns about possible double taxation where U.S. withholding applies.
Others questioned the growing taxation of digital and creator income, arguing that the sector is still developing.
However, some Kenyans support the measure, saying creators earning income should contribute taxes like other businesses and professionals.
“We cannot oppose all taxes and expect services. What is wrong with this tax? What I think you should be suggesting is for Kenya to enter an agreement with the US to stop charging taxes/reducing taxes paid by YouTube accounts in Kenya/overseas,” Ngira David argued.
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