KRA Puts YouTube Content Creators on Notice as Google Introduces 5% Tax

Google will deduct a 5% Kenyan withholding tax from the earnings of Kenyan You Tube creators with AdSense for YouTube accounts based in Kenya, with creators required to submit their Kenya Revenue Authority (KRA) Personal Identification Numbers (PINs) by October 1, 2026.

The requirement comes as YouTube begins notifying Kenyan creators about the tax arrangement. Google will first apply the deduction to earnings finalised in September 2026 and pay the affected earnings in October.

“Under the Kenya Income Tax Act, Google is required to withhold taxes on YouTube earnings paid to AdSense for YouTube accounts based in Kenya. Each month, Google will withhold a 5% Kenya tax on finalized YouTube earnings along with any applicable U.S. taxes. This withholding will first apply to September 2026 earnings paid out in October 2026,” Google said in an email sent to one of Kenyan content creators.

YouTube Sets October 1 Deadline for Creators

In the email sent to Kenyan content creators, YouTube requires them to provide their Kenyan PIN in AdSense for YouTube by October 1, 2026.

Google’s tax guidance confirms that the requirement applies to AdSense for You Tube accounts based in Kenya. Creators must enter their 11-character Kenyan PIN in the Kenya tax information section of their AdSense accounts.

The PIN should appear in capital letters and without hyphens. Google says individual PINs start with “A”, while entity PINs start with “P”.

After creators submit their details, Google can take three to five business days to review and approve the tax information. Creators should therefore complete the process early to avoid delays.

Also Read: YouTube Raises Monetization Thresholds, Making It Harder for New Creators

Payments May Be Held Over Missing PIN

Meanwhile, creators who miss the October 1 deadline could face payment interruptions.

Google says affected creators will continue accumulating YouTube earnings, but the company may hold their payments until they submit and verify the required Kenyan PIN.

As a result, creators who depend on AdSense payments should submit their tax details before the deadline, as Google will apply the first deduction to YouTube earnings finalised in September and paid in October.

Google Will Share Payment Details With KRA

Beyond deducting the tax, Google will also send relevant payment information to KRA.

The company will report the gross payments subject to Kenyan withholding tax, the amount withheld, the creator’s KRA PIN and address. This will help KRA identify the taxpayer and the income associated with the deduction.

Consequently, YouTube creators will need to ensure that the tax information they submit matches their official KRA details.

Kenyan Tax Will Apply Alongside US Tax

At the same time, the 5% Kenyan withholding tax will remain separate from any applicable US tax deductions.

Google’s notification states that it will withhold the Kenyan tax together with any applicable US taxes.

US tax withholding can apply to qualifying You Tube earnings generated from viewers in the United States, depending on the creator’s circumstances and submitted tax information.

Therefore, Kenyan creators with international audiences may encounter both Kenyan and US tax deductions on applicable earnings.

Importantly, the latest YouTube notification does not introduce a completely new 5% tax specifically for the platform.

Kenya already applies a 5% withholding tax to income from digital content monetisation for resident taxpayers. Google will now apply that existing requirement directly to eligible You Tube earnings paid through AdSense.

The move consequently brings YouTube monetisation payments into the existing Kenyan tax framework for digital content income.

Also Read: TikTok Removes Over 884,000 Videos in Kenya Over Community Guidelines Violations

KRA PIN Differs From AdSense Verification PIN

Aditionally, creators should distinguish the KRA PIN from the PIN Google may send during its separate payment-address verification process.

The KRA PIN required under the new You Tube tax arrangement is an 11-character Kenyan tax identification number that creators submit through the Kenya tax information section of AdSense.

The address-verification PIN, on the other hand, serves a different purpose and forms part of Google’s payment verification process.

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A photo of Neal Mohan, CEO of YouTube. PHOTO/ Mint