What’s Changing and When?
From September 2026 earnings (which will be paid out in October 2026), Google will begin withholding a 5% Kenyan tax from all YouTube earnings paid to AdSense accounts based in Kenya. This is in addition to any applicable U.S. taxes.
Google has notified creators that they must provide their Kenya Revenue Authority (KRA) Personal Identification Number (PIN) through their AdSense for YouTube account by October 1, 2026. Creators who fail to do this risk having their payments held until the PIN is submitted and verified.
How the Tax Works: A Practical Example
The 5% is deducted from gross earnings before payout:
- Gross Earnings: Ksh 100,000
- 5% Kenyan Tax Withheld: Ksh 5,000 (sent to KRA by Google)
- Amount Before Other Deductions: Ksh 95,000
Google will also report each creator’s gross payments, total tax withheld, and their PIN to the KRA on a monthly basis.
The Broader Context
This move is part of a wider government effort to formalise and tax Kenya’s growing digital content industry. The 5% rate was introduced under the Finance Act 2023 for “digital content monetisation.” Other major platforms have already implemented similar deductions for Kenyan creators.
Creators’ Concerns
Many creators — especially those who rely on YouTube as their main source of income — have expressed frustration. Key concerns include:
- Reduced earnings, which directly affect their ability to cover production costs.
- Lack of government support for the creator economy, such as subsidies on equipment or relief on data costs, while still being taxed.
Some creators have argued that the industry was built by young people solving unemployment for themselves, and that taxing that self-made effort without providing a proper industry framework feels unfair.
What Kenyan Creators Should Do Now
The immediate step is to log into AdSense for YouTube and ensure your KRA PIN is submitted and verified before October 1, 2026, to avoid any interruption in your payments.