🇹🇿 Tanzania Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 30.0% Worldwide system

Corporate tax 30.0%

VAT 18.0% standard rate

Tax residency 183 days 9 tax treaties

Tanzania tax profile

Data year: 2026

Tax system: Worldwide Residents (other than short-term residents) are taxed on worldwide income; non-residents pay tax on Tanzanian-source income. The standard corporate income tax rate is 30% for resident companies and permanent establishments of non-residents. Value-added tax is 18% on the Tanzania mainland (Zanzibar uses 15% for most supplies, with 18% on selected services). Calendar-year fiscal period.
Top PIT rate: 30.0%
Corporate tax rate: 30.0%
VAT: 18.0%
Capital gains tax: 10.0% Disposal of an investment with a Tanzanian source is taxed at 10% for residents and 30% for non-residents when not covered by another final withholding regime. A resident’s disposal of a foreign-source investment is taxed at 30%. Land, buildings, shares in local companies and certain licences may be subject to single-instalment tax on realisation.
Social security (employee): 10.0%
Social security (employer): 20.0%
Dividend withholding: 10.0%
Interest withholding: 10.0%
Royalty withholding: 15.0%
Treaty count: 9

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
TZS 0	TZS 3,240,000	0.0%	$0 – $1,237
TZS 3,240,001	TZS 6,240,000	8.0%	$1,237 – $2,382
TZS 6,240,001	TZS 9,120,000	20.0%	$2,382 – $3,481
TZS 9,120,001	TZS 12,000,000	25.0%	$3,481 – $4,580
TZS 12,000,001	and above	30.0%	$4,580 +

Digital Services Tax Crypto Rules

Days threshold: 183 days
Residency rules: An individual is resident if they have a permanent home in Tanzania and visit in the year, or if they have no permanent home but are present for 183 days in the year or for an average of 122 days in the year and the two preceding years. Short-term residents (resident in Tanzania for not more than two years in total) are taxed only on Tanzanian-source income.
Exit tax: No
CFC rules: Yes Controlled foreign trust and corporation rules can attribute unallocated income of foreign entities to Tanzanian residents. Transfer-pricing and thin-capitalisation rules also apply to related-party transactions.

TRA — Income Tax for Individuals (accessed Oct 9, 2026) Mainland PAYE monthly bands; annual TZS 3,240,000 exempt threshold; business return due 30 June
PwC Worldwide Tax Summaries — Tanzania (accessed Oct 9, 2026) CIT 30%, VAT 18%, residency, WHT, NSSF, DST, Finance Act 2026 changes
PwC — Tanzania individual PIT (accessed Oct 9, 2026) Resident PAYE table; non-resident employment 15%; investment disposal rates
PwC — Tanzania corporate withholding taxes (accessed Oct 9, 2026) Domestic dividend, interest, royalty WHT; nine DTT partners
NSSF — Rate of Contributions (accessed Oct 9, 2026) 20% of gross wages; employee share capped at 10%

Oct 9, 2026
- Capital gains tax rate none 10
- Income tax brackets updated
Full refresh: brackets, WHT, NSSF, DST, CFC, filing deadline, sources, verification date and data year 2026, tax authority URL (https://www.tra.go.tz/page/income-tax-for-individuals, https://taxsummaries.pwc.com/tanzania).

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%