Following months of public participation, policy review, and intense debate within the Nairobi City County Assembly, the Nairobi City County Finance Act, 2026 has officially come into effect. Assented to in late July and published in August 2026, the updated legislation sets out the legal framework for taxes, license fees, user charges, and rates for the capital city.

The 2026 Act marks a noticeable shift in how Nairobi County approaches revenue mobilization. Beyond traditional property rates and single business permits, the county has expanded its reach into digital content creation, event broadcasting, and entertainment, drawing both applause for modernization and scrutiny from business owners.
Here is an analysis of the structural changes, major revisions, and primary takeaways from the Nairobi City County Finance Act, 2026.

1. Media, filming, and creator levies

The most talked-about expansion in the 2026 Finance Act is the formal integration of content creation, media production, and public events into the county’s revenue schedule.
Category Sub-Category / Activity Applicable Fee (Ksh) Billing Frequency
Filming Permits Foreign Commercial Production 50,000 Per Session
Local Commercial Shoot 8,000 Per Session
Music Video / Religious Shoot 8,000 to 10,000 Per Session
Permanent Content Studio 40,000 Annual
Broadcasting & Media TV Stations 200,000 Annual
Radio Stations 150,000 Annual
Local Streaming Platforms 100,000 Annual
Digital Content Hubs 80,000 Annual
Events & Creators Commercial Creator / Monetized Event 10,000 Per Event
County Clarification: Following initial concern among young creators, county officials clarified that these charges target organized commercial shoots and ticketed corporate events, not individual citizens taking informal videos on their personal mobile devices.

2. Revised environmental & noise emission permits

In an effort to manage urban noise pollution and regulate nightlife in residential and commercial mixed-use zones, the 2026 Act sets up a distinct fee schedule for temporary noise permits:
  • Private Celebrations & Weddings: Hosts of residential weddings or large outdoor private functions are required to secure a temporary permit costing Ksh. 10,000 to Ksh. 20,000 depending on the location and venue type.
  • Nightlife & High-Volume Events: Short-term permits for late-night outdoor concerts, high-volume shows, or special event extensions reach up to Ksh. 100,000 per event permit.
  • Entertainment Establishments: Nightclubs and lounges are categorized by holding capacity, with annual noise and operating license rates ranging between Ksh. 20,000 and Ksh. 100,000.

3. Property, parking, and business permits

Beyond entertainment, the Finance Act operationalizes the principles outlined in the Nairobi County Tariffs & Pricing Policy (2025 to 2030), fine-tuning traditional revenue streams:
  1. Single Business Permits (SBP): SBPs have been updated to reflect footprint, employee count, and sector risk. Small retail shops receive modest adjustments, while large financial institutions, logistics hubs, and multi-branch retail outlets see upward revisions.
  2. Property Rates & Valuations: Rates payable on commercial and residential land plots continue to align with the revised Valuation Roll, linking land rates directly to updated property market valuations across Nairobi’s zones.
  3. Zone-Based Parking Fees: Street parking fees remain structured around central business district (CBD) zones, non-CBD commercial nodes (such as Westlands, Upper Hill, and Kilimani), and residential outskirts to manage traffic congestion in high-density corridors.