TZ · Africa · TZS
Tanzania
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Tanzania (Individual, Taxes on personal income) · as of 2026-01-14Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Tanzania (Corporate, Other taxes) · as of 2026-01-14Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Tanzania (Individual, Income determination) · as of 2026-01-14Crypto Tax
3%
Source: EY — Tanzanian Finance Act 2024 makes changes affecting businesses and individuals · as of 2024-07-01Wealth Tax
0%
Not levied
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| TZS 0 | 0% |
| TZS 270,000 | 8% |
| TZS 520,000 | 20% |
| TZS 760,000 | 25% |
| TZS 1,000,000 | 30% |
Thresholds are stated on a monthly basis for this PAYE schedule.
Progressive scale for resident individuals; the top 30% bracket applies to monthly taxable income above TZS 1,000,000.
VAT
The standard rate applies in Mainland Tanzania. A reduced rate of 16% applies to specified business-to-consumer purchases paid by bank transfer or an approved electronic payment system.
In practice
- Filing
Businesses with, or expecting, annual taxable turnover of more than TZS 200 million in Mainland Tanzania (TZS 100 million in Tanzania Zanzibar) must register for VAT; registered businesses file VAT returns and pay any tax due monthly.
Source: PWC Worldwide Tax Summaries — Tanzania (Corporate, Other taxes) · as of 2026-01-14- Exemptions
Tanzania's VAT exempts a range of supplies, including basic agricultural products, food for human consumption, dairy and fisheries equipment, and medicine and pharmaceutical products, while exports of goods and certain services are zero-rated.
Source: PWC Worldwide Tax Summaries — Tanzania (Corporate, Other taxes) · as of 2026-01-14
Capital Gains Tax
Tanzania taxes the realisation of investment assets, including shares and securities, as income, but shares listed on the Dar es Salaam Stock Exchange and held by a resident individual are exempt from this tax.
In practice
- Exemptions
Tanzania exempts specific categories of capital gains from income tax: gains on a private residence where the gain is TZS 15 million or less, gains on agricultural land where the market value is TZS 10 million or less, gains on shares listed on the Dar es Salaam Stock Exchange held by a resident, and gains on a non-resident's shareholding where it is below 25%.
Source: PWC Worldwide Tax Summaries — Tanzania (Individual, Income determination) · as of 2026-01-14
Crypto Tax
Tanzania imposes a 3% withholding tax on payments made to a resident person by a non-resident-owned digital-asset-exchange platform in respect of the exchange or transfer of a digital asset, a category that expressly includes cryptocurrencies. The Finance Act 2024 introduced this withholding, effective 1 July 2024.
Wealth Tax
No net wealth tax levied. PWC: "There are no net wealth/worth taxes in Tanzania."