Africa · Tax guide
Tanzania
Tanzania taxes company profits at 30% and charges VAT at 18% once turnover passes TSh 200,000,000. Sales are recorded on electronic fiscal devices, and taxes are administered by the Tanzania Revenue Authority (TRA).
At a glance
- Corporate income tax
- 30%
- VAT
- 18%
- VAT registration
- TSh 200,000,000
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Annual taxable turnover
Royalties and services
Corporate income tax
Companies pay 30%. Provisional tax is paid in quarterly instalments, and the final return is due within six months of the year-end.
VAT and EFDs
VAT is 18%. Registration is required once annual taxable turnover exceeds TSh 200,000,000. Returns are due by the 20th of the following month, and every sale must be recorded on an electronic fiscal device (EFD) or virtual fiscal device.
Payments abroad
Royalties and services paid to non-residents carry 15% withholding, with a lower rate on dividends and interest. Tanzania has only a handful of tax treaties.
Key dates
- By the 20th of each monthVAT return
- QuarterlyProvisional income tax instalments
- Within six months of the year-endCorporate income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- VAT rate18%Under professional review
- Annual taxable turnover above which VAT registration is requiredTSh 200,000,000Under professional review
- Withholding on royalties and services paid to non-residents (10% on dividends and interest)15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Tanzania based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Tanzania (a Tanzanian tax consultant) before making compliance decisions.