Up to KSh 100k: Sakaja imposes new taxes on content creators, filmakers

This story has significance for readers across Kenya and beyond.

- Nairobi City County Finance Act, 2026 introduced a new Tourism Levy and Entertainment Tax targeting creators and media firms

- Local filmmakers, social media influencers hosting paid events, and streaming platforms now face fresh annual and per-session charges

- Industry stakeholders warned the levies could stifle growth and make Nairobi less competitive as a production hub

Nairobi's creative and entertainment industry faces a new wave of county-imposed charges after the Nairobi City County Finance Act, 2026 introduced a dedicated Tourism Levy and Entertainment Tax schedule, bringing filmmakers, digital content creators, and social media influencers formally into the county's revenue net.

The legislation, which amended the Nairobi City County Revenue Act, 2015, extends the county's taxation reach across traditional broadcasting, digital streaming, live events, and the growing influencer economy, creating fresh compliance obligations for both individuals and businesses operating within the capital.

What the New Charges Cover

Local commercial filmmakers will pay KSh 8,000 per shooting session under the new framework, while foreign production crews face a steeper charge of KSh 50,000 per shoot.

Music video productions attract a KSh 10,000 levy per session, and religious or private filming is set at KSh 8,000 per shoot.

Content creators running permanent studios will be required to pay an annual fee of KSh 40,000. Local streaming services face a KSh 100,000 annual levy, while digital content hubs will pay KSh 80,000 each year.

Among the more striking additions is a KSh 10,000 per-event charge on social media influencers who host monetised gatherings, including ticketed events, brand launches, and public appearances, marking the first time the county has explicitly targeted influencer income in its revenue schedule.

Established broadcasters are also captured by the new rules. Television stations will pay KSh 200,000 annually, radio stations KSh 150,000, and cinemas and theatres KSh 100,000 per screen per year.

Noise Permits and Club Licensing

The Act also introduces a tiered noise permit system for events. Weddings held in residential areas will require a KSh 20,000 permit, while garden weddings attract a KSh 10,000 fee. Clubs will pay annual capacity-based fees ranging from KSh 20,000 to KSh 100,000, and short-term night events will require a KSh 100,000 permit.

Industry Concerns

The new county charges arrive at a difficult moment for the sector. The national Finance Bill 2026 is simultaneously proposing to broaden the definition of royalties and extend taxation to digital income streams, raising fears among industry participants that overlapping fiscal demands could suppress investment and production activity in the city.

Filmmakers have specifically flagged the large disparity between fees for local and international crews, arguing that the KSh 50,000 per-shoot charge for external productions may deter foreign projects from choosing Nairobi as a filming destination.

Independent creators working with limited budgets have similarly raised concerns that per-session costs could become prohibitive for multi-day or multi-location projects.

Enforcement is expected to present a significant practical challenge for county authorities, particularly in distinguishing between categories of filming, tracking monetised influencer events, and collecting levies from digital businesses operating within Nairobi's boundaries.

Source: TUKO.co.ke

Reporting originally appeared via TUKO. Read the full source for additional context.