By Benadeta Mwaura - Reporter
Kenya, September 02, 2026 - Nairobi County is seeking to reassure filmmakers and content creators that new filming charges introduced under the 2026 Finance Act are not intended to turn everyday content creation into a taxable activity, even as questions persist over how the new rules will be interpreted and enforced.
The debate has placed the spotlight on a broader issue facing Nairobi's rapidly expanding creative economy: where does regulation end and unnecessary bureaucracy begin?
Speaking about the implementation of the new charges, Nairobi City County Revenue Officer Tirus Njoroge said the county was trying to develop a system that recognises the realities of how businesses operate rather than applying charges mechanically.
“The law is made for the man, not the man for the law,” Njoroge said, stressing the need for regulations to serve the people they are intended to govern.
His comments come after a wave of concern from filmmakers, influencers and digital creators following the publication of the Nairobi City County Finance Act, 2026.
Under the new fee schedule, local commercial filming attracts a Sh8,000 charge per shoot, while external commercial filming is charged Sh50,000. Religious or private filming attracts Sh8,000, while music-video production is charged Sh10,000. Content-creation studios are required to pay an annual Sh40,000 fee.
The county's position is that these charges are aimed primarily at organised commercial productions rather than an individual using a phone to create a social media video.
Governor Johnson Sakaja has similarly sought to draw a distinction between ordinary digital content creation and large-scale productions.
“These charges were never intended to target ordinary content creators, influencers or young people creating digital content. Our intention is to regulate professional and commercial film productions that require significant use of public spaces and infrastructure,” Sakaja said.
He has also explained that a person recording a social media video should not be treated in the same way as a production arriving with a crew, specialised equipment and vehicles and requiring controlled use of a public road or other infrastructure.
But for creators, the question now is not only what the county intended when it drafted the law. It is how that distinction will work when an enforcement officer encounters a production on the ground.
Njoroge acknowledged that this is an area where communication and training will be critical. He said the county has been training its enforcement and customer-service officers as it seeks to change the way businesses interact with county officials.
“We want this space to help people. We don't want it to be a burden to them,” he said.
He added that the county wants creators and businesses to understand exactly who falls within the different categories before enforcement begins.
That distinction could become particularly important for small production companies and creators who operate across several locations or businesses. Njoroge gave the example of a business occupying several premises but essentially operating as one enterprise, saying the county has been working to ensure that such businesses are not unnecessarily treated as separate entities simply because they occupy different spaces.
The approach, he suggested, is part of a wider attempt to move revenue collection away from a rigid enforcement model towards one based on understanding the actual nature of a business.
“We are really trying,” Njoroge said, acknowledging that changing the culture within a large county administration would not happen overnight.
The creative industry, however, is watching the implementation closely.
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The new charges have already raised concerns about the additional cost of producing films, music videos and other commercial content in Nairobi. Independent filmmakers have questioned whether per-shoot charges could accumulate quickly for productions requiring several days or locations.
The Sh40,000 annual charge for content-creation studios has also attracted attention, particularly among smaller businesses operating in an industry where many creators are still building sustainable revenue models.
Njoroge acknowledged that the amount would not be equally affordable for every player.
“There are those who will be comfortable with that. There are those who will not necessarily be comfortable with such a large amount,” he said, while noting that further policy guidance would be important in explaining how the charges would work.
The county has also been urged to provide clearer definitions of the categories contained in the legislation. This is particularly important for productions that sit somewhere between personal content and formal commercial filming.
For example, a church choir producing a gospel music video may fall into a different category from a church filming a religious service. A creator shooting a monetised production may operate differently from an individual recording ordinary social media content. A small production company may use public space without requiring the kind of road closure or infrastructure occupation associated with a major commercial film.
Those grey areas are likely to determine whether the new system becomes a useful regulatory framework or another source of uncertainty for Nairobi's creative economy.
The county's argument is that regulation is necessary because government needs to understand the businesses operating within its jurisdiction and ensure that activities involving public infrastructure are properly managed.
But regulation will also have to be proportionate.
Nairobi's creative sector is increasingly tied to employment, entrepreneurship, tourism and the city's international image. The county itself has recognised the sector's economic potential, with Sakaja saying filmmakers and content creators are an important source of livelihoods and a way of marketing Nairobi to local and international audiences.
That makes the implementation of the new charges more than a revenue question.
It is ultimately a test of whether Nairobi can regulate a rapidly changing digital economy without making it harder for the smallest players to participate.
For Njoroge, the answer lies in making the law work for the people it regulates.
“The law is made for the man, not the man for the law,” he said.
The challenge now is ensuring that principle survives when the law moves from the pages of the Finance Act to the streets, studios and production sets of Nairobi.