Paying tax on income from YouTube, TikTok and other online work
Income Tax Act; Kenya Revenue Authority · sources read 2 Oct 2026
Yes. Income tax is charged on all income earned in or derived from Kenya, and the law counts ads, sponsorships, affiliate commissions and subscriptions from your content. A Kenyan payer for digital content deducts 5% withholding tax, but you still declare the income in your annual return and pay any balance.
- Where
- Online on the KRA iTax portal
Steps
- Keep the withholding tax certificates you get by email when a payer deducts and remits tax on what they paid you.
- In your annual income tax return on iTax, declare all your online income, claim credit for the tax already withheld, and pay any balance.
Watch out
- The 5% withheld isn't an extra tax. It counts toward your total tax when you file.
- Brand deals and sponsorships count too, not just platform payouts.
- If you aren't resident in Kenya, the withholding rate on digital content payments is 20% of the gross amount.
Who this covers
- Anyone, resident or not, with income earned in or derived from Kenya
- Content creators paid for material they offer online, on any platform or channel
Official sources (4)
- Income Tax Act (Cap. 470), legislation as at 1 July 2026 kra.go.ke · read 2 Oct 2026
- Withholding Tax kra.go.ke · read 2 Oct 2026
- Everything about Withholding Tax (FAQ) kra.go.ke · read 2 Oct 2026
- iTax portal itax.kra.go.ke · read 2 Oct 2026