What Kenyan Creatives Can Claim as Business Expenses
From Adobe subscriptions to Uber rides to shoots — a practical breakdown of what you can legally deduct against your creative income in Kenya.
Kolekta
If you are a photographer, videographer, designer, musician, or content creator in Kenya, you are running a business — whether or not it feels like one yet. And businesses get to deduct the costs of earning income. Claiming the right expenses can be the difference between paying tax on everything you earn and paying tax on what you actually keep.
The golden rule
A business expense is deductible if it is incurred wholly and exclusively in the production of your income. That is the test KRA applies. The expense must be necessary for your trade and backed by documentation — an invoice, receipt, or eTIMS-compliant e-invoice.
What you can claim
Equipment and software
- Camera gear, lenses, drones, lighting, and audio equipment — capital costs are depreciated (wear and tear) over their useful life.
- Software subscriptions: Adobe Creative Cloud, Final Cut Pro, Pro Tools, Notion, and cloud storage you use for work.
- Computers, tablets, and phones used for your creative work.
Shoots and production
- Location fees and permits for shoots.
- Props, costumes, and set design materials.
- Hired crew and assistants — with proper contracts and records.
- Backdrops, gaffers, batteries, and expendables.
Travel and transport
- Uber, taxi, and mileage for work-related shoots and client meetings.
- Fuel and maintenance for a vehicle used in your business.
- Flights and accommodation when travelling for a client project.
Marketing and running costs
- Website hosting and domain names.
- Social media advertising, portfolio hosting (Behance, Squarespace), and promo materials.
- Phone and data bills, apportioned to the business portion of use.
Professional services
- Accountant and bookkeeping fees.
- Legal fees related to contracts and your business.
What you cannot claim
- Private and personal expenses — that trip to the coast is not a shoot.
- Fines, penalties, and bribes.
- Capital improvements on assets you do not own.
- Entertainment expenses — KRA does not allow deductions for entertainment incurred in business.
The eTIMS reality
Since KRA’s eTIMS rollout, invoices and receipts must be eTIMS-compliant for the related expenses to be easily verifiable. Issue e-invoices when you bill clients, and ask suppliers for compliant receipts when you spend. It is the cleanest way to support every shilling you claim.
Keep a system
You do not need a full-time accountant to start, but you do need a system. A simple spreadsheet, a phone photo of every receipt, and a monthly 15-minute tidy-up will save you thousands in headaches — and real money — at filing time.