Kenyan TikTok Creators Asked to Submit Tax Details Under New Rules

TikTok is asking Kenyan content creators to submit tax and residency details as it rolls out new compliance measures.

Notifications sent through the platform’s “TikTok Announcements” channel require creators to complete a tax form stating whether they are residents or non-residents. The classification determines whether a five per cent or 20 per cent withholding tax rate applies to their income. Creators are required to provide their names, email addresses and residential status, while a physical address is optional.

The requirement follows the Finance Act 2023, which introduced withholding tax on income earned from digital content. Resident creators are subject to a five per cent rate, while non-residents face a 20 per cent rate.

The tax applies to various forms of digital income, including advertising, sponsorships, affiliate commissions, subscriptions, merchandise licensing, memberships and crowdfunding commissions. For TikTok creators, the tax will be deducted before eligible earnings are paid out. 

However, the deductions are treated as advance tax payments rather than final liabilities. Creators must therefore declare their full income when filing annual tax returns.

Kenyan users currently earn through programmes including LIVE gifts, subscriptions and the Work With Artist programme. Other monetisation features, including TikTok Shop and the Creator Rewards Programme, have not yet been introduced in the country.

Tax enforcement was strengthened in December 2024 after legislation made digital platforms responsible for deducting and remitting withholding tax, regardless of whether they are based in Kenya or abroad.

TikTok’s compliance measures also follow its decision to establish a continental operations office in Nairobi after a 2023 meeting between President William Ruto and TikTok chief executive Shou Zi Chew. The office was tasked with coordinating the platform’s African operations and strengthening cooperation with the government on content moderation, local hiring and creator support.

TikTok has not indicated when the withholding tax deductions will begin or specified penalties for creators who fail to complete the tax form. However, the platform has urged users to complete the process promptly.