Yes; income paid to vloggers, Facebook merchants, MC, gym trainer and IG models by companies such as YouTube and advertisers wishing to have their goods and services featured on these platforms is income subject to tax at a rate of 30% for a Kenyan tax resident person.
This is because such income is regarded as business income earned by a Kenyan tax resident person and as such is subject to tax. In determining the taxable income, these persons are allowed to deduct all business expenses they have incurred so as to generate this income (excluding personal expenses and expenses on capital assets).
