Google to Deduct 5% Tax From Kenyan YouTubers

Google will begin withholding 5 per cent tax from advertising revenue earned by Kenyan YouTube creators, with creators required to submit their Kenya Revenue Authority (KRA) PINs through AdSense from October.

Creators who do not provide their KRA PINs risk having their payments frozen, although their earnings will continue to accumulate until their accounts are verified. Google said it will withhold the 5 percent Kenya tax from finalised YouTube earnings each month, alongside any applicable US taxes. The first deductions will apply to September payouts.

The move follows a similar measure introduced by Meta, which began deducting the tax from Facebook and Instagram creators earlier this year. Google and Meta are currently the only global platforms remitting a share of advertising revenue directly from Kenyan content creators. Under their revenue-sharing arrangements, creators receive 55 percent of advertising income, while the platforms retain 45 percent.

The Kenyan government initially proposed a 15 percent withholding tax on income from digital content monetisation. Following public resistance, the rate was reduced to 5 percent for resident creators under the Finance Act 2023. Non-resident creators remain subject to a 20 percent rate.

The tax forms part of the government's efforts to expand the tax base and increase revenue from Kenya's growing digital economy. Online platforms and content creators have become an increasingly important part of the country's digital sector.

YouTube's monetisation programme already requires creators to meet specific eligibility thresholds. Channels must have at least 1,000 subscribers and either 4,000 watch hours over the previous 12 months or 10 million Shorts views within 90 days. From February 2027, the thresholds will increase to 8,000 watch hours or 20 million Shorts views.

Meta has its own requirements for monetisation, including at least 5,000 followers and 60,000 minutes of view time over two months. The new tax requirements mean Kenyan creators will need to ensure their AdSense accounts contain accurate KRA information to avoid disruptions to their payments.