YouTube Kenya 5% Withholding Tax Starts in October 2026: What Creators Need to Know
By Kelvin Kibet | Updated October 1, 2026
Kenyan YouTube creators now face a new local withholding requirement in addition to the U.S. tax rules that have applied to YouTube earnings for years.
Google says it will withhold 5% Kenya tax from finalised YouTube earnings paid to AdSense for YouTube accounts based in Kenya. The change first applies to September 2026 earnings paid in October 2026.
What Kenyan Creators Need to Do
Google required Kenya-based creators to submit their Kenyan Personal Identification Number (PIN) in AdSense for YouTube by October 1, 2026. That deadline has passed. Creators who have not submitted a PIN should do so now: Google says payments may be held until a verified PIN is provided, although earnings continue to accrue. Google says review can take three to five working days.
If a verified Kenyan PIN is not provided, Google says payments may be held. Earnings can continue to accrue, but payouts can stop until the tax information is verified.
Is the 5% Deduction Only on U.S. Views?
No. The new 5% Kenya withholding is separate from U.S. withholding. Google says the Kenya tax applies to finalised YouTube earnings for Kenya-based AdSense for YouTube accounts.
U.S. withholding, by contrast, applies when a non-U.S. creator earns YouTube revenue from viewers in the United States and is governed by U.S. tax rules and any applicable treaty treatment.
Kenya Tax vs U.S. Tax: The Difference
| Tax | What it applies to | What creators should do |
|---|---|---|
| Kenya withholding | 5% of finalised YouTube earnings for Kenya-based AdSense for YouTube accounts | Submit a valid Kenyan PIN in AdSense for YouTube |
| U.S. withholding | Applicable YouTube earnings from U.S. viewers | Keep U.S. tax forms current and claim treaty benefits only if eligible |
How to Submit Your Kenyan PIN
- Sign in to your AdSense for YouTube account.
- Open Payments and then Payments info.
- Choose Manage settings.
- Under Payments profile, find Kenya tax info and choose Manage tax info.
- Enter your 11-character Kenyan PIN in capital letters and submit it for verification.
Do Creators Still Need U.S. Tax Forms?
Yes. YouTube says all monetising creators, regardless of where they live, must provide U.S. tax information. If applicable, Google withholds U.S. tax on revenue generated from U.S. viewers, including advertising, YouTube Premium, memberships and fan-funding products.
YouTube also warns that if required U.S. tax information is not submitted, Google may have to withhold at the maximum applicable rate, which in some cases can reach 24% of total worldwide earnings.
What Google Reports to KRA
Google says it is required to report the gross payments subject to Kenya withholding tax, the amount withheld, the creator’s PIN and address to the Kenya Revenue Authority.
What This Means for Kenyan Creators
After submitting the PIN, return to Payments info and check that your Kenya tax information shows as submitted or approved. Google says it reports Kenya withholding details to the Kenya Revenue Authority each month. Keep your payment statements and ask a qualified tax professional how withholding applies to your own return.
Sources and Verification
This article provides general information and is not tax or legal advice. Tax treatment can depend on individual circumstances.
