Google will begin withholding 5 per cent tax from YouTube earnings made by creators in Kenya, with the first deductions applying to September 2026 earnings paid out in October.

The company has notified creators using AdSense for YouTube accounts based in Kenya that the deduction is required under the Kenya Income Tax Act.

“Each month, Google will withhold a 5 per cent Kenyan tax on finalised YouTube earnings along with any applicable U.S. taxes,” the company said.

Creators have been directed to provide their Kenya Revenue Authority (KRA) Personal Identification Numbers (PINs) through their AdSense accounts by October 1, 2026.

Google warned that payments could be placed on hold if a creator fails to provide a verified PIN.

However, earnings will continue to accumulate until the required tax information is provided.

The deduction is based on Kenya’s existing tax framework for digital content monetisation. KRA lists withholding tax on digital content monetisation at 5 per cent for resident taxpayers and 20 per cent for non-residents.

The changes were introduced as part of amendments to Kenya’s tax laws that took effect in July 2023 as the government expanded taxation of income generated through digital platforms.

KRA defines withholding tax as an amount deducted from a payment before it is made to the recipient and remitted to the Authority on their behalf.

For resident taxpayers, the 5 per cent deduction is not necessarily the final tax payable.

For example, a creator earning Sh100,000 in finalised YouTube income subject to the withholding would have Sh5,000 deducted, leaving Sh95,000 before any other applicable deductions.

The tax withheld can generally be credited when the creator declares the income in their annual tax return. The final tax payable will depend on the creator’s individual circumstances and other taxable income.

The Kenyan deduction is separate from US tax withholding, which may apply to income generated from viewers in the United States.

Creators are required to submit tax information to Google so the company can determine whether US withholding applies to their earnings.

Google will also share relevant payment and taxpayer information with KRA, including the amount subject to Kenyan withholding and the tax deducted.

The company has advised creators who need help determining their individual tax obligations to consult a tax professional.