11 New Nairobi County Taxes Targeting Content Creators, Filmmakers

Nairobi County has introduced new taxes and levies targeting the creative industry, including filmmakers, digital content creators, and social media influencers. The legislation aims to formalize these sectors within the county's revenue stream through various annual fees and per-event charges.
Why it matters
This represents a growing trend of local governments seeking to capture tax revenue from the expanding digital and influencer economies.
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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.
Governor Johnson Sakaja spoke at a past function. The county has introduced new fees and taxes. Photo: Johnson Sakaja. Source: Facebook The legislation, which amended the Nairobi City County Finance Act, 2026 , extends the county's taxation reach across traditional broadcasting, digital streaming, live events, and the growing influencer economy, andcreates fresh compliance obligations for both individuals and businesses operating within the capital.
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