# Tanzania Government Fees 2026: Fee Register Register behind *Tanzania Government Fees 2026: The Complete Handbook* (Zatra Handbook 06, 2026/27 edition, ZCL/PUB/GOV-06). Fees stated at 26 September 2026. Mainland Tanzania unless marked. - 1,427 fee lines from 82 authorities; 1,414 (99.1%) confirmed on the source of record. - Columns: ID, authority, fee item, citizen or local rate, foreign or foreign-owned rate ("same" means identical), legal basis, status. - Confirmed: read against the issuing authority's instrument or published schedule, including lines where the authority publishes no fixed amount and assesses the charge on filing. Confirm: the source could not be reached this edition; confirm the amount with the authority before relying on it. - The amount on the GePG control number issued by the authority governs on the day of payment. - Handbook PDF: https://www.zatra.co/guides/tanzania-government-fees-2026.pdf . Zatra Consultants Limited, sales@zatra.co, +255 747 912 965. - General information stated at the date above, not advice on a particular matter. ## Company registration and BRELA (92) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0001 | BRELA | Registration of a company with share capital, by nominal share capital (9 bands) | TZS 95,000 (over 20,000 to 1m); 175,000 (1m to 5m); 260,000 (5m to 20m); 290,000 (20m to 50m); 400,000 (50m to 100m); 450,000 (100m to 500m); 500,000 (500m to 1bn); 600,000 (1bn to 10bn); 1,000,000 (over 10bn) | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 1(a) to (i) | Confirmed | | F0002 | BRELA | Registration of a company without a share capital (incl. limited by guarantee without share capital) | TZS 500,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 2 | Confirmed | | F0003 | BRELA | Reservation of a company name | TZS 50,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 3 | Confirmed | | F0004 | BRELA | Change of company name | TZS 22,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 4 | Confirmed | | F0005 | BRELA | Receipt or registration of any document required to be delivered to the Registrar, and filing of any document verifying accuracy of information | TZS 22,000 per document | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 5 | Confirmed | | F0006 | BRELA | Late delivery of any document to the Registrar (penalty) | TZS 2,500 per month or part of a month | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 6 | Confirmed | | F0007 | BRELA | Filing of annual return | TZS 22,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 7 | Confirmed | | F0008 | BRELA | Certification of any document, per page | TZS 3,000 per page | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 8 | Confirmed | | F0009 | BRELA | Perusal (search) of any company's file | TZS 5,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 9 | Confirmed | | F0010 | BRELA | Customised search report of a company | TZS 30,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 10 | Confirmed | | F0011 | BRELA | Registration of a charge created by a company, by sum secured | TZS 22,000 (up to 100m); 50,000 (100m to 500m); 100,000 (500m to 1bn); 150,000 (over 1bn) | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 11(a) to (d) | Confirmed | | F0012 | BRELA | Copy of certificate of incorporation or certificate of compliance | TZS 10,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 12 | Confirmed | | F0013 | BRELA | Filing of any document for ascertaining authenticity of facts lodged (verifying affidavit/declaration) | TZS 5,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 13 | Confirmed | | F0014 | BRELA | Restoration of a company's name to the Register | TZS 50,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 14 | Confirmed | | F0015 | BRELA | Part XII foreign company: filing certified copy of constitution | Not applicable | TZS 2,000,000 | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 15(i); Cap. 212 Part XII | Confirmed | | F0016 | BRELA | Part XII: filing any other required document except balance sheet | Not applicable | TZS 600,000 per document | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 15(ii) | Confirmed | | F0017 | BRELA | Part XII: filing balance sheet (accounts) | Not applicable | TZS 600,000 | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 15(iii) | Confirmed | | F0018 | BRELA | Part XII: late or non-delivery of any required document | Not applicable | TZS 70,000 per month or part of a month | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 15(iv) | Confirmed | | F0019 | BRELA | Beneficial ownership filings (Forms 14b, 14c, 14f) | TZS 22,000 per BO form filed (document fee); late: TZS 2,500 per month or part | same | Companies (Beneficial Ownership) Regulations 2023, GN 478 of 2023, regs 3(5)-(6), 4(3), 5(1), 10; charged under BRELA Companies Fees item 5 and item 6 | Confirmed | | F0020 | BRELA | Strike-off / voluntary striking off (deregistration) | No fee item in the schedule | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar") (15-item schedule); Cap. 212 s.403 | Confirmed | | F0021 | BRELA | Increase of nominal share capital | No top-up item; notice of increase TZS 22,000 | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar"), item 5 | Confirmed | | F0022 | BRELA | Business name: application to register | TZS 15,000 | Not available (citizens only) | Business Names (Registration) Act Cap. 213; Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule; BRELA Business Names Fees page, item 1 | Confirmed | | F0023 | BRELA | Business name: annual maintenance fee | TZS 5,000 a year | Not available | Business Names (Registration) Act Cap. 213; Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule; BRELA Business Names Fees page, item 9 | Confirmed | | F0024 | BRELA | Business name: notice of cessation of business | TZS 10,000 | Not available | Business Names (Registration) Act Cap. 213; Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule; BRELA Business Names Fees page, item 6 | Confirmed | | F0025 | BRELA | Business name: alteration of registered particulars | TZS 15,000 | Not available | Business Names (Registration) Act Cap. 213; Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule; BRELA Business Names Fees page, item 2 | Confirmed | | F0026 | BRELA | Business names: inspection of the register | TZS 2,000 | same | Business Names (Registration) Act Cap. 213; Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule; BRELA Business Names Fees page, item 3 | Confirmed | | F0027 | BRELA | Business names: uncertified copy or extract, per page or part | TZS 3,000 per page | same | Business Names (Registration) Act Cap. 213; Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule; BRELA Business Names Fees page, item 4 | Confirmed | | F0029 | BRELA | TM: appointment of agent (TM/SM 1) | No fee | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 2 | Confirmed | | F0030 | BRELA | TM: additional representations of mark | No fee | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 3 | Confirmed | | F0031 | BRELA | TM: request for grounds of decision (TM/SM 4) | TZS 50,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 4 | Confirmed | | F0032 | BRELA | TM: notice of opposition, per application opposed (TM/SM 5) | TZS 60,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 5 | Confirmed | | F0033 | BRELA | TM: counter-statement (TM/SM 6) | TZS 50,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 6 | Confirmed | | F0034 | BRELA | TM: hearing of opposition, per party (TM/SM 7) | TZS 70,000 each party | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 7 | Confirmed | | F0035 | BRELA | TM: registration of a mark, per class (TM/SM 8) | TZS 60,000 per class | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 8 | Confirmed | | F0036 | BRELA | TM: registration of a series of marks, one class | TZS 60,000 first mark; 30,000 each subsequent | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 9 and 10 | Confirmed | | F0037 | BRELA | TM: renewal (TM/SM 9) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 11 | Confirmed | | F0038 | BRELA | TM: renewal of a series | TZS 30,000 first; 10,000 each other | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 12 and 13 | Confirmed | | F0039 | BRELA | TM: additional (late renewal) fee, reg 54 (TM/SM 10) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 14 | Confirmed | | F0040 | BRELA | TM: restoration (TM/SM 11) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 15 | Confirmed | | F0041 | BRELA | TM: registration of subsequent proprietor, one mark (TM/SM 12) | TZS 50,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 16 | Confirmed | | F0042 | BRELA | TM: altering trade address entries (TM/SM 13) | TZS 50,000 first; 10,000 each other | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 17 and 18 | Confirmed | | F0043 | BRELA | TM: alteration of trade/business address (TM/SM 15) | TZS 20,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 19 | Confirmed | | F0044 | BRELA | TM: dissolving association between marks (TM/SM 16) | TZS 50,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 20 | Confirmed | | F0045 | BRELA | TM: correction of clerical error / leave to amend (TM/SM 17) | TZS 15,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 21 | Confirmed | | F0046 | BRELA | TM: change of name/description, one mark (TM/SM 18) | TZS 20,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 22 | Confirmed | | F0047 | BRELA | TM: change of name/description, several marks | TZS 20,000 first; 10,000 each subsequent | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 23 and 24 | Confirmed | | F0048 | BRELA | TM: cancellation of entry at proprietor request (TM/SM 19) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 25 | Confirmed | | F0049 | BRELA | TM: striking out goods (TM/SM 20) | TZS 20,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 26 | Confirmed | | F0050 | BRELA | TM: entry of disclaimer or memorandum (TM/SM 21) | TZS 10,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 27 | Confirmed | | F0051 | BRELA | TM: leave to add to or alter one mark (TM/SM 22) | TZS 15,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 28 | Confirmed | | F0052 | BRELA | TM: leave to add to or alter several identical marks | TZS 15,000 first; 10,000 each other | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 29 and 30 | Confirmed | | F0053 | BRELA | TM: rectification or removal (TM/SM 23) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 31 | Confirmed | | F0054 | BRELA | TM: leave to intervene (TM/SM 24) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 32 | Confirmed | | F0055 | BRELA | TM: search under reg 95 (TM/SM 25) | TZS 10,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 33 | Confirmed | | F0056 | BRELA | TM: Registrar certificate (TM/SM 26) | TZS 30,000 single mark; 30,000 series | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 34 and 35 | Confirmed | | F0057 | BRELA | TM: cancelling or entering address for service (TM/SM 27) | TZS 10,000 first entry; 5,000 each other entry | same | GN 40 of 2000, First Schedule, Form TM/SM 27 | Confirmed | | F0058 | BRELA | TM: opposition to leave to add/alter (TM/SM 28) | TZS 30,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 38 | Confirmed | | F0059 | BRELA | TM: entry of rectification/alteration not otherwise charged (TM/SM 29) | TZS 30,000 each entry | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 39 and 40 | Confirmed | | F0060 | BRELA | TM: certificate of validity, s.51 (TM/SM 30) | TZS 30,000 first; 10,000 each other | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 41 and 42 | Confirmed | | F0061 | BRELA | TM: registered user (TM/SM 31) | TZS 60,000 first; 20,000 each other mark | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 43 and 44 | Confirmed | | F0062 | BRELA | TM: varying registered-user entry, s.46 (TM/SM 32) | TZS 30,000 first mark; 5,000 each other mark | same | GN 40 of 2000, First Schedule, Form TM/SM 32 | Confirmed | | F0063 | BRELA | TM: cancelling registered-user entry (TM/SM 33, 34) | TZS 6,000 each | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 47 and 48 | Confirmed | | F0064 | BRELA | TM: notice to intervene in registered-user proceedings (TM/SM 35) | TZS 12,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 49 | Confirmed | | F0065 | BRELA | TM: inspection of register | TZS 5,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 50 and 51 | Confirmed | | F0066 | BRELA | TM: leave to search classified representations | TZS 5,000 per class | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 52 | Confirmed | | F0067 | BRELA | TM: uncertified copies, per page | TZS 5,000 per page | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 53 | Confirmed | | F0068 | BRELA | TM: certifying documents or extracts | TZS 5,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 54 | Confirmed | | F0069 | BRELA | TM: duplicate certificate of registration | TZS 10,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 55 | Confirmed | | F0070 | BRELA | TM: advertisement of application in the Gazette/Journal | TZS 15,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 56 | Confirmed | | F0071 | BRELA | TM: file maintenance fee | TZS 5,000 | same | Trade and Service Marks Act Cap. 326; Trade and Service Marks Regulations GN 40 of 2000, First Schedule; BRELA TM fees page, page item 57 | Confirmed | | F0085 | BRELA | Surcharge for late annual fee in grace period | TZS 1,000 per month of grace, up to 6,000 (6 months) | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 21 | Confirmed | | F0089 | BRELA | Opposition to offer to surrender | TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 26 | Confirmed | | F0090 | BRELA | Change of name, nationality, address or address for service | TZS 4,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 27 | Confirmed | | F0091 | BRELA | Recording change of ownership | TZS 4,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 28 | Confirmed | | F0095 | BRELA | Notice of OPPOSITION to correction of an error, reg 39(2) | TZS 4,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 33 | Confirmed | | F0097 | BRELA | Registration of licence contract | TZS 8,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 35 | Confirmed | | F0098 | BRELA | Certificate of receipt; licences of right entry; certificate of registration of licence contract | No fee | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 36 to 38 | Confirmed | | F0101 | BRELA | Objection to application for entry under reg 50(1), s.60(3) | TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 41 | Confirmed | | F0102 | BRELA | Cancellation of entry under reg 50(1), s.60(7) | TZS 1,500 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 42 | Confirmed | | F0103 | BRELA | Extension of a time limit | No fee | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 43 | Confirmed | | F0104 | BRELA | Copies of documents under s.5(c), per page | TZS 300 per page | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 44 | Confirmed | | F0105 | BRELA | Request for hearing, reg 65 | TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 45 | Confirmed | | F0106 | BRELA | Transmittal fee, international (PCT) application | TZS 5,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 46 | Confirmed | | F0107 | BRELA | Copies of international application, per page | TZS 1,500 per page | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 47 | Confirmed | | F0108 | BRELA | Special fee, s.32(1)(b) and (2)(b) | TZS 4,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 48 | Confirmed | | F0153 | Notary public / commissioner for oaths | Attestation; certification; affidavit; exhibit; attendance out of office | Attestation TZS 20,000; certification 20,000 + 5,000 per extra 100 words; affidavit 10,000; exhibit 5,000; attendance out of office 50,000 | same | Notaries Public and Commissioners for Oaths Act Cap. 12, First Schedule as substituted by GN 308 of 2014 | Confirmed | | NEW-01-01 | TRA (stamp duty on company constitution) | Stamp duty on memorandum of association of a company (with or without articles) | TZS 10,000 | same | Stamp Duty Act Cap. 189, Schedule article 38 (consolidation as at 31 Dec 2023) | Confirmed | | NEW-01-02 | BRELA | Offence: failing to keep BO register, report changes or file BO declaration | Fine TZS 5,000,000 to 10,000,000 | same | Companies (Beneficial Ownership) Regulations 2023, GN 478 of 2023, reg 10 | Confirmed | | NEW-01-03 | BRELA | Business names: certifying any document or extract | TZS 4,000 | same | Business Names (Registration) Rules 2014, GN 127 of 2014, Second Schedule item 5 (BRELA-hosted copy) | Confirmed | | NEW-01-04 | BRELA | Business names: duplicate certificate of any registration | TZS 15,000 | same | GN 127 of 2014, Second Schedule item 7 | Confirmed | | NEW-01-05 | BRELA | Business names: late application (out of time), per month or part | TZS 1,000 per month or part, in addition to the normal fee | same | GN 127 of 2014, Second Schedule item 8 | Confirmed | | NEW-01-06 | BRELA | Company name availability search on ORS | No fee item in the schedule (reservation TZS 50,000 is the charged step) | same | Companies Act Cap. 212 R.E. 2023 s.458; BRELA Companies Fees schedule ("Fees payable to Registrar") | Confirmed | ## Trade marks, patents, copyright and business names (79) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0028 | BRELA | Trade/service mark: application to register, per class (TM/SM 2) | TZS 50,000 per class | same | Trade and Service Marks Regulations GN 40 of 2000, reg 3 and First Schedule, Form TM/SM 2 | Confirmed | | F0072 | BRELA | Patent: appointment of agent, reg 7(3) | No fee | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 1 | Confirmed | | F0073 | BRELA | Patent: request for grant (application) | TZS 12,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 2 | Confirmed | | F0074 | BRELA | Utility certificate: request for grant (application) | TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 3 | Confirmed | | F0075 | BRELA | Patent: Registrar certificate for release of culture sample | TZS 4,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 4 | Confirmed | | F0076 | BRELA | Patent: Registrar notices and invitations (items 5 to 11) | No fee | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 5 to 11 | Confirmed | | F0077 | BRELA | Patent: amendment of application | TZS 8,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 12 | Confirmed | | F0078 | BRELA | Patent: filing corrections | TZS 8,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 13 | Confirmed | | F0079 | BRELA | Patent: international-type search | TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 14 | Confirmed | | F0080 | BRELA | Patent: grant fee | TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 15 | Confirmed | | F0081 | BRELA | Utility certificate: grant fee | TZS 8,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 16 | Confirmed | | F0082 | BRELA | Certificate of grant (patent; utility certificate) | No fee | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 17 and 18 | Confirmed | | F0083 | BRELA | Patent annual fee, anniversaries 1 to 14 | TZS 4,000 (1st anniversary) rising by 1,000 a year to 17,000 (14th anniversary) | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 19 | Confirmed | | F0084 | BRELA | Utility certificate annual fee, anniversaries 1 to 6 | TZS 3,000 (1st) rising by 1,000 a year to 8,000 (6th) | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 20 | Confirmed | | F0086 | BRELA | Patent: extension of term | TZS 12,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 22 | Confirmed | | F0087 | BRELA | Restoration of lapsed patent/utility certificate | Application: no fee; restoration: TZS 10,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 23 and 24 | Confirmed | | F0088 | BRELA | Offer to surrender patent/utility certificate | TZS 8,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 25 | Confirmed | | F0092 | BRELA | Patent: inspection of register | TZS 1,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 29 | Confirmed | | F0093 | BRELA | Patent: certified copies or extracts of register | TZS 4,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 30 | Confirmed | | F0094 | BRELA | Correction of errors (register/document; patent or application) | TZS 1,500 each | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 31 and 32 | Confirmed | | F0096 | BRELA | Recording a court order | TZS 1,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 34 | Confirmed | | F0099 | BRELA | Conversion of utility certificate application into patent application | TZS 5,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 39 | Confirmed | | F0100 | BRELA | Conversion of patent application into utility certificate application | TZS 3,000 | same | Patents (Registration) Act Cap. 217; Patents Regulations 1994 (GN 490); BRELA Patent Fees page, item 40 | Confirmed | | F0109 | BRELA | Industrial designs (Mainland) | No Mainland government fee (ARIPO route) | same | No Mainland industrial design statute or BRELA design fee; designs are filed via ARIPO under the Harare Protocol (BRELA publishes the Protocol) | Confirmed | | F0111 | COSOTA | Membership application, individual: form fee + annual fee | TZS 10,000 form + 20,000 annual = TZS 30,000 | No distinction printed | Copyright and Neighbouring Rights Act Cap. 218; Copyright and Neighbouring Rights (Registration of Members and their Works) Regulations 2005, GN 6 of 2006; COSOTA fee page | Confirmed | | F0112 | COSOTA | Membership application, group/company/choir/band: form fee + annual fee | TZS 20,000 form + 80,000 annual = TZS 100,000 | No distinction printed | Copyright and Neighbouring Rights Act Cap. 218; Copyright and Neighbouring Rights (Registration of Members and their Works) Regulations 2005, GN 6 of 2006; COSOTA fee page | Confirmed | | F0113 | COSOTA | Registration of a work (music, film, visual art, sculpture, poetry, scripts) | TZS 1,000 per work | No distinction printed | Copyright and Neighbouring Rights Act Cap. 218; Copyright and Neighbouring Rights (Registration of Members and their Works) Regulations 2005, GN 6 of 2006; COSOTA fee page | Confirmed | | F0114 | COSOTA | Clearance certificate application | TZS 10,000 | No distinction printed | Copyright and Neighbouring Rights Act Cap. 218; COSOTA fee page | Confirmed | | F0137 | RITA | Adoption certificate (registration of High Court adoption order) | TZS 100,000 | same | Adoption Act Cap. 335; RITA Adoptions page | Confirmed | | F0154 | High Court (civil registries) | Plaint, liquidated claim: not exceeding TZS 400m | TZS 150,000 | No distinction | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(a)(i) | Confirmed | | F0155 | High Court | Plaint: 400m to 500m; 500m to 600m; 600m to 700m; 700m to 800m; 800m to 900m; 900m to 1bn | TZS 200,000; 250,000; 300,000; 350,000; 400,000; 450,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(a)(i) | Confirmed | | F0156 | High Court | Plaint: 1bn to 2bn; 2bn to 3bn; 3bn to 4bn; 4bn to 5bn; 5bn to 6bn; 6bn to 7bn; 7bn to 8bn; 8bn to 9bn; 9bn to 10bn; above 10bn | TZS 500,000; 1,000,000; 1,500,000; 2,000,000; 2,500,000; 3,000,000; 3,500,000; 4,000,000; 4,500,000; 5,000,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(a)(i) | Confirmed | | F0157 | High Court | Plaint for unliquidated damages; permanent injunction or declaration | TZS 500,000 each | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule items 1(b)(i), 1(c)(i) | Confirmed | | F0158 | High Court | High Court: landlord claim for possession or rent arrears (graduated) | TZS 40,000 (up to 150m) rising to 2,500,000 (above 10bn) | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(d) | Confirmed | | F0159 | High Court | Memorandum of appeal: against final decree; against other orders | TZS 30,000; 20,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 41 | Confirmed | | F0160 | High Court | Application for review | TZS 100,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 39(a) | Confirmed | | F0161 | High Court | High Court/RM/District: copy of court document for non-parties, per page | TZS 500 per page | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule items 27 to 29 | Confirmed | | F0162 | Courts (all) | Certification of translation: first 100 words; each further 100 words | TZS 10,000; 5,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule items 26 and 30 | Confirmed | | F0163 | Resident Magistrates' / District Court | Plaint by claim value: 30m to 50m; 50m to 70m; 70m to 80m; 80m to 100m; 100m to 120m; 120m to 140m; 140m to 150m; 150m to 200m; 200m to 250m; 250m to 300m | TZS 40,000; 50,000; 60,000; 70,000; 80,000; 90,000; 95,000; 100,000; 120,000; 140,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(a)(ii) | Confirmed | | F0164 | Resident Magistrates' / District Court | Unliquidated damages; injunction or declaration | TZS 40,000 each | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule items 1(b)(ii), 1(c)(ii) | Confirmed | | F0165 | District Court | Appeal against judgment; against other orders | TZS 20,000; 15,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 42 | Confirmed | | F0166 | Subordinate courts | RM/District court: application for review of a judgment | TZS 50,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 39(b) | Confirmed | | F0167 | Primary Court | Civil claim not exceeding TZS 1m; exceeding 1m; other matters | TZS 5,000; 10,000; 10,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, Second Schedule item 1 | Confirmed | | F0168 | Primary Court | Probate/administration: appointment of administrator; additional fee on estate | TZS 5,000 filing; additional 10% of gross estate or 50,000 whichever greater, capped at 100,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, Second Schedule item 14 | Confirmed | | F0169 | Primary Court | Certified copies | TZS 2,000 to 5,000 (by item) | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, Second Schedule items 9, 11, 24, 27 | Confirmed | | F0170 | High Court Commercial Division | Commercial Division: filing a plaint, counter-claim or set-off; non-valued claims; applications | Plaint 2% of value (max TZS 10,000,000); non-valued claim TZS 3,000,000; interlocutory application TZS 200,000 | same | Judicature and Application of Laws Act Cap. 358; High Court of Tanzania (Commercial Division Fees) Rules 2012, GN 249 of 2012 (in force 1 July 2012), First Schedule items 1, 2, 5, 7 | Confirmed | | F0171 | Court of Appeal | Court of Appeal (civil): notice of appeal, record, appeal fee, applications | Notice of appeal TZS 8,000; record of appeal TZS 30,000 (first copy); appeal fee up to TZS 150,000 (money claims) or 15,000 (other); notice of motion 10,000 | same | Appellate Jurisdiction Act Cap. 141; Tanzania Court of Appeal Rules 2009, GN 368 of 2009, rule 118 and Second Schedule | Confirmed | | F0172 | FCC | Merger notification fee by combined turnover or assets: TZS 800m to 25bn; 25bn to 100bn; 100bn and above | TZS 25,000,000 (800m to 25bn); 50,000,000 (over 25bn, under 100bn); 100,000,000 (100bn and above) | same | Fair Competition Act Cap. 285; Competition Rules 2018, GN 344 of 2018, r.68(2) (retitled Fair Competition Commission Procedure Rules 2018 by GN 222 of 2019) | Confirmed | | F0173 | FCC | Notification threshold: combined market value of assets or turnover in Tanzania | TZS 3,500,000,000 | same | Fair Competition (Threshold for Notification of a Merger) (Amendment) Order 2017, GN 222 of 2017, para 2 | Confirmed | | F0174 | PPRA (NeST) | Tenderer registration, annual | TZS 100,000 a year | same | Public Procurement Act 2023; Public Procurement Regulations 2024 (Kanuni za Ununuzi wa Umma 2024), GN 518 of 2024, First Schedule Part B; English version declared official by GN 261 of 2025, item 1 | Confirmed | | F0175 | PPRA (NeST) | Tender participation: national; international | TZS 30,000 national; 500,000 international | same | Public Procurement Act 2023; Public Procurement Regulations 2024 (Kanuni za Ununuzi wa Umma 2024), GN 518 of 2024, First Schedule Part B; English version declared official by GN 261 of 2025, item 2 | Confirmed | | NEW-01-23 | Judiciary (Registrar, High Court) | Advocate: entry of admitted person on the Roll | TZS 20,000 (East African citizens) | USD 100 or TZS equivalent (non East African citizens) | Advocates Act Cap. 341; Advocates (Admission and Practising Certificate) Regulations 2015, GN 62 of 2015, reg 2 | Confirmed | | NEW-01-24 | Judiciary (Registrar, High Court) | Advocate: annual practising certificate | TZS 50,000 (under 5 years practice); 100,000 (5 years and above) | same | Advocates Act Cap. 341; Advocates (Admission and Practising Certificate) Regulations 2015, GN 62 of 2015, reg 3; Form II as substituted by GN 689 of 2025 | Confirmed | | NEW-01-25 | Judiciary (Registrar, High Court) | Temporary admission to practise in one case (s.39(2)) | TZS 500,000 per case (Court of Appeal-level courts); 400,000 other cases | same | Advocates Act Cap. 341; Advocates (Admission and Practising Certificate) Regulations 2015, GN 62 of 2015, reg 4 | Confirmed | | NEW-01-26 | Judiciary (Registrar, High Court) | Late renewal of practising certificate (over 6 months after expiry) | Renewal fee plus half of it as penalty | same | Advocates Act Cap. 341; Advocates (Admission and Practising Certificate) Regulations 2015, GN 62 of 2015, reg 5 | Confirmed | | NEW-01-27 | Tanganyika Law Society | TLS annual subscription (total paid to TLS, incl. journal, ID, LAAC, DATF) | Newly admitted TZS 350,000; 1 to 5 years 200,000; 6 years and above 300,000; non-practising 150,000; commissioner for oaths and notary 170,000; plus EALS USD 20 | Non-citizen advocates USD 1,000 (+ EALS USD 20) | Tanganyika Law Society Act Cap. 307; TLS (Annual Subscriptions) Regulations 2022, GN 600 of 2022, Schedule | Confirmed | | NEW-01-28 | High Court / RM / District courts | Interlocutory application or chamber summons application | TZS 50,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(f) | Confirmed | | NEW-01-29 | High Court | Claim by a tenant against the landlord for any relief | TZS 100,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 1(e) | Confirmed | | NEW-01-30 | High Court / RM / District courts | Filing a bill of costs for taxation | TZS 40,000 (High Court); 20,000 (RM/District) | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 4 | Confirmed | | NEW-01-31 | High Court / RM / District courts | Execution process: warrant of arrest or attachment, eviction or prohibitory order | TZS 20,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 9 | Confirmed | | NEW-01-32 | High Court / RM / District courts | Application for reference or revision | TZS 40,000 (High Court); 30,000 (RM/District) | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 40 | Confirmed | | NEW-01-33 | High Court / RM / District courts | Application for leave to appeal out of time | TZS 30,000 (High Court); 20,000 (RM/District) | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 44 | Confirmed | | NEW-01-34 | High Court / RM / District courts | Copy of judgment or proceedings for a non-party | TZS 50,000 | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule item 28 | Confirmed | | NEW-01-35 | High Court / RM / District courts | Administering an oath or taking an affidavit; attesting a signature | TZS 5,000 each | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule items 19, 20 | Confirmed | | NEW-01-36 | High Court / RM / District courts | Transfer of a decree: within Tanzania; outside Tanzania | TZS 20,000; 30,000 (excluding courier) | same | Judicature and Application of Laws Act Cap. 358; Court Fees Rules 2018, GN 247 of 2018, First Schedule items 17, 18 | Confirmed | | NEW-01-37 | High Court Commercial Division | Review, reference or revision; appeal; leave to appeal out of time | TZS 100,000; 50,000; 100,000 | same | High Court of Tanzania (Commercial Division Fees) Rules 2012, GN 249 of 2012, First Schedule items 32, 33, 35 | Confirmed | | NEW-01-38 | High Court Commercial Division | Execution process; adjournment; leave to file out of time; mandamus/certiorari/permanent injunction | TZS 100,000; 150,000; 300,000; 300,000 | same | High Court of Tanzania (Commercial Division Fees) Rules 2012, GN 249 of 2012, First Schedule items 9, 10, 11, 15 | Confirmed | | NEW-01-39 | FCC | Application for exemption of an agreement | TZS 8,000,000 plus TZS 2,000,000 per year of exemption requested | same | Competition Rules 2018 (FCC Procedure Rules 2018), GN 344 of 2018, r.68(1) | Confirmed | | NEW-01-40 | FCC | Review of an agreement | TZS 8,000,000 | same | Competition Rules 2018 (FCC Procedure Rules 2018), GN 344 of 2018, r.68(3) | Confirmed | | NEW-01-41 | FCC | Filing a complaint under Part II; withdrawal of a complaint | TZS 500,000; withdrawal TZS 3,000,000 | same | Competition Rules 2018 (FCC Procedure Rules 2018), GN 344 of 2018, r.68(4) to (6) | Confirmed | | NEW-01-42 | FCC | Copies of FCC records; certificate on certified copies | TZS 500 per A4 page; TZS 1,000 per certificate | same | Competition Rules 2018 (FCC Procedure Rules 2018), GN 344 of 2018, r.68(9), (10) | Confirmed | | NEW-01-43 | FCC | Fine for offences under Parts VI and VII of the Fair Competition Act | Natural person: TZS 10,000,000 to 30,000,000 or 1.5% of annual turnover, whichever greater | Body corporate: TZS 30,000,000 to 50,000,000 or 3% of annual turnover, whichever greater | Fair Competition (Amendment) Act 2024 (No. 13 of 2024), s.16 inserting s.60(2) Cap. 285 | Confirmed | | NEW-01-44 | FCC (Chief Inspector, anti-counterfeit) | Recordation of a registered trademark with FCC, per class | TZS 200,000 per class | same | Merchandise Marks Act Cap. 85; Merchandise Marks (Recordation) Regulations 2025, GN 352F of 2025 (in force 1 July 2025), Second Schedule item 1 | Confirmed | | NEW-01-45 | FCC (Chief Inspector, anti-counterfeit) | Recorded trademark: change of ownership; change of name; renewal (annual) | TZS 150,000; 100,000; 50,000 | same | Merchandise Marks Act Cap. 85; Merchandise Marks (Recordation) Regulations 2025, GN 352F of 2025 (in force 1 July 2025), Second Schedule items 2 to 4 | Confirmed | | NEW-01-46 | FCC (Chief Inspector, anti-counterfeit) | Recordation register: search; copies | TZS 3,000 each | same | Merchandise Marks Act Cap. 85; Merchandise Marks (Recordation) Regulations 2025, GN 352F of 2025 (in force 1 July 2025), Second Schedule items 5, 6 | Confirmed | | NEW-01-47 | PPRA (NeST) | Tender participation fee, common-use (cross-cutting) goods and services | TZS 10,000 per tender | same | Public Procurement Act 2023; Public Procurement Regulations 2024 (Kanuni za Ununuzi wa Umma 2024), GN 518 of 2024, First Schedule Part B; English version declared official by GN 261 of 2025, item 3 | Confirmed | | NEW-01-48 | PPRA (NeST) | Disposal of public assets: registration of buyers | TZS 50,000 | same | Public Procurement Act 2023; Public Procurement Regulations 2024 (Kanuni za Ununuzi wa Umma 2024), GN 518 of 2024, First Schedule Part B; English version declared official by GN 261 of 2025, item 4 | Confirmed | | NEW-01-49 | PPRA (NeST) | Contract implementation monitoring fee payable by the winning tenderer, by contract value | Nil up to TZS 10m; 100,000 (10m to 50m); 200,000 (50m to 100m); 500,000 (100m to 500m); 1,000,000 (500m to 1bn); 2,000,000 (1bn to 5bn); 4,000,000 (5bn to 10bn); 6,000,000 (10bn to 30bn); 8,000,000 (30bn to 60bn); 10,000,000 (over 60bn) | same | GN 518 of 2024, First Schedule Part B (Ada ya ufuatiliaji wa utekelezaji wa mikataba kwa wazabuni) | Confirmed | | NEW-01-50 | PPRA (NeST) | Optional SMS tender alerts subscription | TZS 60,000 a year | same | GN 518 of 2024, First Schedule Part C item 1 | Confirmed | ## Business licences (Cap. 101 R.E. 2023) (349) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0110 | BRELA (Registrar of Industries) | Certificate of registration / industrial licence by fixed investment: under TZS 5m; 5,000,001 to 10m; 10,000,001 to 50m; 50,000,001 to 100m; over 100m | TZS 10,000 (under 5m); 50,000 (5m to 10m); 100,000 (10m to 50m); 500,000 (50m to 100m); 800,000 (over 100m) | Same fees | National Industries (Licensing and Registration) Act Cap. 46; BRELA Industrial Licence Fees page | Confirmed | | F0846 | Council (Class B) | Part B item 1 Clearing and forwarding: warehousing (marked New) | TZS 300,000 principal / 150,000 subsidiary, per year | Same (no foreign-owned row) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 1(3) | Confirmed | | F0847 | Council (Class B) | Part B item 2 Telecommunication business: attended telephone officers | TZS 200,000 / 100,000, per year | Same (no foreign-owned row) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 2(4) | Confirmed | | F0848 | Council (Class B) | Part B item 3 Processing and manufacturing: small scale industry | TZS 100,000 / 50,000, per year | Same TZS; closed to non-citizens by GN 487A Schedule item 15 'Ownership and operation of micro and small industries' | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 3(1); GN 487A of 2025 Schedule item 15 | Confirmed | | F0849 | Council (Class B) | Part B item 4 Lotteries, games and amusement: entertainment halls | TZS 300,000 / 200,000, per year | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 4(4) | Confirmed | | F0854 | Council (Class B); Part A prints no transfer row | Endorsement on transfer of licence | TZS 10,000 principal / 10,000 subsidiary, all locations | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 15 | Confirmed | | F0855 | BRELA (Part A) or council (Part B) | Duplicate licence where the original is lost, damaged, torn or illegible | TZS 20,000 principal / 10,000 subsidiary | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part A item 25 and Part B item 16; GN 626 of 2023 reg 6 as amended by GN 147 of 2024 reg 3 | Confirmed | | F0856 | Licensing authority | Endorsement of change of place of business | 'prescribed fee'; no amount prescribed | same | Cap. 101 R.E. 2023 s.20; GN 626 of 2023 as amended by GN 147 of 2024 prescribes none; Schedule has no change-of-address row | Confirmed | | F0857 | Licensing authority | Permit to trade while an application is undecided after 21 days | One tenth of the licence fee or TZS 100, whichever is larger; refunded if the licence is granted | same | Cap. 101 R.E. 2023 s.12 | Confirmed | | F0858 | Licensing authority | Temporary licence for a non-resident: specified profession, building contractor, commercial traveller | TZS 500 (specified profession) / TZS 750 (building contractor) / TZS 120 (commercial traveller), per temporary licence | Applies only to persons not ordinarily resident in Tanzania | Cap. 101 R.E. 2023 s.10(3), (4) | Confirmed | | F0859 | BRELA (Class A) and councils (Class B) | Prepayment option for up to three years | Up to 3 consecutive years of the annual Schedule fee, at the holder's option | same | Cap. 101 R.E. 2023 s.7(2); BRELA FAQ Q6 | Confirmed | | F0860 | Council (TAUSI), Class B | Business consultancy (City/Municipal, principal / each branch) | TZS 200,000 / 200,000 | USD 2,000 / USD 1,000 | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 9(1) | Confirmed | | F0861 | Council (TAUSI), Class B | Any other consultancy | TZS 200,000 / 100,000 | USD 3,000 / USD 2,000 | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 9(8) | Confirmed | | F0862 | Council (TAUSI), Class B | Tax practitioner; auditor or accountant; engineer; quantity surveyor | TZS 300,000 / 200,000 each | USD 3,000 / USD 1,500 each | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 9(3) to (6) | Confirmed | | F0863 | Council (TAUSI), Class B | Lawyer | TZS 300,000 / 200,000 | USD 5,000 / USD 2,500 | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 9(2) | Confirmed | | F0864 | BRELA (TNBP), Class A | Importation: merchandise | TZS 400,000 / 200,000 | Same (no foreign-owned row) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part A item 22 | Confirmed | | F0865 | BRELA (TNBP), Class A | Exportation: finished goods and other commodities; agriculture goods | TZS 100,000 / 80,000 each | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part A item 21(4), (5) | Confirmed | | F0866 | BRELA (TNBP), Class A | Exportation: raw material; transit trade | Raw material TZS 300,000 / 200,000; transit trade TZS 300,000 / 100,000 | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part A item 21(3), (6) | Confirmed | | F0867 | BRELA (TNBP), Class A | Any other business of national or international nature | TZS 200,000 / 100,000 | USD 2,000 / USD 1,000 | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part A item 26 | Confirmed | | F0868 | Council (TAUSI), Class B | General merchandising: wholesale; sub-wholesale | Wholesale TZS 300,000 / 200,000; sub-wholesale TZS 200,000 / 150,000 | Same TZS; closed to non-citizens by GN 487A item 1, which excludes 'supermarkets, specialised product outlets, and wholesale centers for local producers' | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 14(a), (b); GN 487A of 2025 Schedule item 1 | Confirmed | | F0869 | Council (TAUSI), Class B | Retail shop: City/Municipal; District; minor settlement; village | TZS 70,000 / 40,000; 50,000 / 30,000; 20,000 / 15,000; 8,000 / 8,000 | Same TZS; closed to non-citizens (GN 487A item 1) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 14(c); GN 487A of 2025 Schedule item 1 | Confirmed | | F0870 | Council (TAUSI), Class B | Supermarket: City/Municipal; District; minor settlement; village | TZS 500,000 / 300,000; 200,000 / 150,000; 100,000 / 100,000; 5,000 / 5,000 | Same TZS; supermarkets are excluded from the GN 487A item 1 reservation | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 14(d); GN 487A of 2025 Schedule item 1 | Confirmed | | F0871 | Council (TAUSI), Class B | Catering services: take away (nearest row for a restaurant) | TZS 100,000 / 50,000, no location tiers | Same (food service is not on the GN 487A list) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 5(4) | Confirmed | | F0872 | Council (TAUSI), Class B | Tea room: City/Municipal; District; minor settlement and village | TZS 50,000 / 40,000; 25,000 / 15,000; 5,000 / 5,000 | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(22) | Confirmed | | F0873 | Council (TAUSI), Class B | Pharmacy: selling medicines retail, Part I poison shop | TZS 200,000 / 100,000, all locations | Same TZS (no foreign-owned row). GN 487A item 1 reserves retail sale of goods except 'specialised product outlets', a term the Order does not define | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(3)(a); GN 487A of 2025 Schedule item 1 | Confirmed | | F0874 | Council (TAUSI), Class B | Medicines retail, Part II poison shop (duka la dawa) | TZS 100,000 / 80,000 | Same TZS; GN 487A item 1 position as F0873 | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(3)(b) | Confirmed | | F0875 | Council (TAUSI), Class B | Hardware and building materials retail: City/Municipal; District; minor settlement and village | TZS 200,000 / 150,000; 150,000 / 100,000; 60,000 / 50,000 | Same TZS; retail sale of goods closed to non-citizens (GN 487A item 1) unless the outlet is a 'specialised product outlet' (undefined in the Order) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(4); GN 487A of 2025 Schedule item 1 | Confirmed | | F0876 | Council (TAUSI), Class B | Hair salon or barber shop: City/Municipal; District; minor settlement and village | TZS 40,000 / 20,000; 20,000 / 10,000; 5,000 / 5,000 | Same TZS; closed to non-citizens by GN 487A item 4 'Salon business unless the business is conducted in a hotel or for tourism purposes' | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(17); GN 487A of 2025 Schedule item 4 | Confirmed | | F0877 | Council (TAUSI), Class B | Beauty clinic: City/Municipal; District; minor settlement and village | TZS 40,000 / 20,000; 30,000 / 15,000; 10,000 / 5,000 | Same TZS; GN 487A item 4 catches it only where the business is a salon ('beauty clinic' is not named in the Order) | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(18) | Confirmed | | F0878 | Council (TAUSI), Class B | Dispensary, health centre, laboratory clinic; hospital | Dispensary etc. TZS 80,000 / 50,000; hospital TZS 150,000 / 100,000 | Hospital USD 1,000 / USD 1,000; dispensary same TZS | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 10(1), (2) | Confirmed | | F0879 | BRELA (TNBP), Class A | Real estate; property development | Real estate TZS 600,000 / 400,000; property development TZS 400,000 / 200,000 | USD 2,000 / USD 1,000 each. GN 487A item 11 reserves 'Brokerage or agency in businesses and real estate'; ownership and development are not named | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part A item 10(1), (4); GN 487A of 2025 Schedule item 11 | Confirmed | | F0880 | Council (TAUSI), Class B | Any other business not of a national or international nature | City/Municipal TZS 80,000 / 60,000; District HQ 50,000 / 40,000; minor settlement 15,000 / 15,000; village 5,000 / 5,000 | same | Cap. 101 R.E. 2023 Schedule (substituted by Finance Act 2014 s.8, amended by Finance Act 2018 s.13), Part B item 17 | Confirmed | | F0881 | Licensing authority (BRELA or council) | Late renewal or late first licence, after 21 days from expiry or commencement | 25% of the unpaid fee, plus 2 percentage points for the second and each later 30-day period, on top of the fee | same | Cap. 101 R.E. 2023 s.11(1), (2); BRELA FAQ Q13 | Confirmed | | F0882 | Court | Carrying on business without a valid licence (and other s.22(1)(a) to (h) offences), Class A | Fine TZS 100,000 to 500,000, or imprisonment up to 2 years, or both | same | Cap. 101 R.E. 2023 s.22(1)(i)(aa) (formerly s.19, amended by Act No. 12 of 2023 s.10) | Confirmed | | F0883 | Court | Same offences, Class B (council-licensed) | Fine TZS 50,000 to 300,000, or imprisonment up to 2 years, or both | same | Cap. 101 R.E. 2023 s.22(1)(i)(bb) | Confirmed | | F0884 | Court | Unlicensed trading within 21 days of expiry or of first commencing business | Maximum fine TZS 50,000 (Class A) / TZS 10,000 (Class B) | same | Cap. 101 R.E. 2023 s.22(2) | Confirmed | | F0885 | Court (on conviction) | Wilful act or omission to evade the full licence fee | Penalty of 300% of the fee, in addition to the fee | same | Cap. 101 R.E. 2023 s.22(1)(i) and penalty para (ii) | Confirmed | | F0886 | Chief Executive Officer of the licensing authority | Compounding of an offence on written admission | TZS 100,000 to 300,000; appeal to the High Court within 30 days | same | Cap. 101 R.E. 2023 s.25(1), (3) (set by Finance Act 2018 s.10) | Confirmed | | F0887 | Court | Breach of regulations made under s.32 | Fine up to TZS 100,000, or imprisonment 2 months to 1 year, or both | same | Cap. 101 R.E. 2023 s.33 | Confirmed | | F0888 | Court | Partners, directors and officers of a body that offends | Each partner, director or officer concerned in management commits the offence unless he proves no knowledge; every officer liable to a fine not exceeding TZS 10,000 per offence | same | Cap. 101 R.E. 2023 s.24 (formerly s.21) | Confirmed | | F0889 | Court (on conviction); licensing authorities refuse issue and renewal | Non-citizen carrying out a GN 487A reserved activity | n/a | Fine not less than TZS 10,000,000 or imprisonment up to 6 months, and revocation of visa and resident permit | GN 487A of 2025 para 3(3)(a), made under Cap. 101 s.14A(2) (inserted by Finance Act 2025 s.23) | Confirmed | | F0890 | Court (on conviction) | Tanzanian citizen who assists or aids a non-citizen in a reserved activity | Fine of TZS 5,000,000 or imprisonment up to 3 months | n/a | GN 487A of 2025 para 3(3)(b) | Confirmed | | NEW-08-01 | BRELA (Class A) and councils (Class B) | Licence validity and renewal date | 12 months from the date of issue; renew within 21 days after expiry to avoid the s.11 penalty | same | Cap. 101 R.E. 2023 s.7(1), s.11(1) | Confirmed | | NEW-08-02 | BRELA (Class A) and councils (Class B) | Tax clearance certificate required for renewal | No fee; a TRA tax clearance certificate must accompany every renewal application | same | Cap. 101 R.E. 2023 s.13(3), s.14(e) | Confirmed | | NEW-08-03 | BRELA (Class A) and councils (Class B) | Each additional place of business: subsidiary licence | Column IV (subsidiary) fee for each additional place; Column III (principal) fee for the principal place | same | Cap. 101 R.E. 2023 s.4(2), s.2 'subsidiary licence'; BRELA FAQ Q4 | Confirmed | | NEW-08-04 | BRELA; local government authorities; Village Councils | Who collects the licence fee | Part A fees: BRELA. Part B fees: the local government authority. Premises in a village: the Village Council | same | Cap. 101 R.E. 2023 s.9, s.8(4) | Confirmed | | NEW-08-05 | BRELA (TNBP), Class A | Class A application, payment and issue time | Apply on TNBP (www.business.go.tz); pay after approval against a GePG control number by bank or mobile money; licence issued within one working day | Same; non-citizen shareholders resident in Tanzania file a Class A residence permit | BRELA FAQ Q9, Q12, Q14, Q15; Cap. 101 R.E. 2023 s.9(a) | Confirmed | | NEW-08-06 | Council (TAUSI, PO-RALG), Class B | Class B application, renewal and termination channel | Online on TAUSI (tausi.tamisemi.go.tz); account opened with NIDA NIN; businesses send an introductory letter to the council to link the business TIN | same | TAUSI portal; GN 626 of 2023 Form TFN 211 instruction 7 | Confirmed | | NEW-08-07 | Licensing authority | Decision on an application | No fee; approval and issue after payment, or written refusal with reasons within 14 days of receipt | same | GN 626 of 2023 reg 4 | Confirmed | | NEW-08-08 | Licensing authority | Refund of a licence fee | Full fee refundable for wrong assessment, system error, double payment, or refusal after payment; claim in writing within 30 days of payment | same | GN 626 of 2023 regs 11, 12, as amended by GN 147 of 2024 reg 4 | Confirmed | | NEW-08-09 | Licensing authority | Search of the business licence register | 'prescribed fees'; no amount prescribed | same | Cap. 101 R.E. 2023 s.15(3); GN 626 of 2023 reg 8 | Confirmed | | NEW-08-10 | Minister for trade (or Appeals Committee); Permanent Secretary | Appeals: refusal, cancellation, suspension, revocation, disqualification; fee assessment | No fee printed; notice of appeal lodged within 30 days of the decision; fee assessment appeals go to the Permanent Secretary | same | Cap. 101 R.E. 2023 ss.27, 28; GN 626 of 2023 reg 13 as amended by GN 147 of 2024 reg 5 | Confirmed | | NEW-08-11 | Court | Carrying on business after revocation or during disqualification | Fine not exceeding TZS 30,000, or imprisonment up to 5 years, or both | same | Cap. 101 R.E. 2023 s.26(4) | Confirmed | | NEW-08-12 | Licensing authority | Duty to notify cessation, liquidation, change of premises or change of line of business | No fee; failure is an offence: fine TZS 100,000 to 500,000 (Class A) or TZS 50,000 to 300,000 (Class B), or up to 2 years, or both | same | Cap. 101 R.E. 2023 s.21, s.22(1)(h); BRELA FAQ Q5 | Confirmed | | NEW-08-13 | BRELA and councils | Who pays the foreign-owned (USD) Schedule rows | n/a | Natural person not a Tanzanian citizen; company incorporated abroad; Tanzanian company with more than 50% of shares held by non-citizens; partnership with a non-citizen controlling interest | Cap. 101 R.E. 2023 s.2 'foreign owned' (inserted by Act No. 12 of 2023 s.4) | Confirmed | | NEW-08-14 | BRELA and councils (licensing); Minister for Industry and Trade | Activities closed to non-citizens (15) | n/a | No issue or renewal to a non-citizen for: (1) wholesale and retail sale of goods, except supermarkets, specialised product outlets and wholesale centres for local producers; (2) mobile money transfers; (3) repair of mobile phones and electronic devices; (4) salons, except in a hotel or for tourism; (5) home, office and environmental cleanliness; (6) small-scale mining; (7) domestic postal and parcel delivery; (8) domestic tour guiding; (9) radio and television; (10) museums or curio shops; (11) brokerage or agency in businesses and real estate; (12) clearing and forwarding; (13) on-farm crop purchasing; (14) gambling machines outside casino premises; (15) micro and small industries | GN 487A of 2025 paras 2, 3(1), (2) and Schedule; Cap. 101 s.14A (Finance Act 2025 s.23); 'non-citizen' as in the Tanzania Citizenship Act, Cap. 357 (Finance Act 2025 s.21) | Confirmed | | NEW-08-15 | Licensing authority | Non-citizen already licensed for a reserved activity on 28 July 2025 | n/a | May continue until the current licence expires; no renewal thereafter | GN 487A of 2025 paras 3(2), 4 | Confirmed | | NEW-08-16 | n/a | Businesses outside the Act (no business licence or fee) | Farming, livestock, market gardening, dairy; sale of own farm produce not materially processed; licensed trophy dealers; miners licensed under the Mining Act; businesses with no Schedule fee; businesses exempted by Ministerial Order | same | Cap. 101 R.E. 2023 s.3(1), (2), (6) | Confirmed | | BLA001 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Commission agent | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 357); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA002 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Travel agent | TZS 200,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 357); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA003 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Air charter agent, local | TZS 300,000 / TZS 200,000 | See BLA004: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA004 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Air charter agent, foreign owned | n/a (foreign-owned row); local row BLA003 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA005 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Shipping agent, local | TZS 1,000,000 / TZS 400,000 | See BLA006: USD 10,000 / USD 6,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA006 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Shipping agent, foreign owned | n/a (foreign-owned row); local row BLA005 | USD 10,000 / USD 6,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA007 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Any other agent, local | TZS 200,000 / TZS 200,000 | See BLA008: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA008 | BRELA (Class A licence, TNBP portal) | Part A item 1: Agency business, Any other agent, foreign owned | n/a (foreign-owned row); local row BLA007 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 1 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA009 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Insurance broker, local | TZS 200,000 / TZS 200,000 | See BLA010: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA010 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Insurance broker, foreign owned | n/a (foreign-owned row); local row BLA009 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA011 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Stock exchange broker, local | TZS 500,000 / TZS 300,000 | See BLA012: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA012 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Stock exchange broker, foreign owned | n/a (foreign-owned row); local row BLA011 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA013 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Shipping broker, local | TZS 1,000,000 / TZS 600,000 | See BLA014: USD 5,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA014 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Shipping broker, foreign owned | n/a (foreign-owned row); local row BLA013 | USD 5,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA015 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Trade broker (printed "Tide Broker") | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA016 | BRELA (Class A licence, TNBP portal) | Part A item 2(5): Broker business, Court broker (line printed without a tier label, above Municipality) | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA017 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Court broker, Municipality | TZS 300,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA018 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Court broker, Town/District | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA019 | BRELA (Class A licence, TNBP portal) | Part A item 2: Broker business, Court broker, any other place | TZS 200,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 2 (printed p. 358); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA020 | BRELA (Class A licence, TNBP portal) | Part A item 3: Banking, Banking service, locally owned | TZS 1,000,000 / TZS 600,000 | See BLA021: USD 5,000 / USD 3,200 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 3 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA021 | BRELA (Class A licence, TNBP portal) | Part A item 3: Banking, Banking service, foreign owned | n/a (foreign-owned row); local row BLA020 | USD 5,000 / USD 3,200 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 3 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA022 | BRELA (Class A licence, TNBP portal) | Part A item 3: Banking, Bureau de change, local | TZS 600,000 / TZS 400,000 | See BLA023: USD 3,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 3 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA023 | BRELA (Class A licence, TNBP portal) | Part A item 3: Banking, Bureau de change, foreign owned | n/a (foreign-owned row); local row BLA022 | USD 3,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 3 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA024 | BRELA (Class A licence, TNBP portal) | Part A item 3: Banking, Co-operative banks | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 3 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA025 | BRELA (Class A licence, TNBP portal) | Part A item 4: Financial institutions and capital markets, Capital markets and stock exchange | TZS 500,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 4 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA026 | BRELA (Class A licence, TNBP portal) | Part A item 4: Financial institutions and capital markets, Social security provider | TZS 1,000,000 / TZS 600,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 4 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA027 | BRELA (Class A licence, TNBP portal) | Part A item 4: Financial institutions and capital markets, Mortgage and hire purchase (not micro-enterprise schemes) | TZS 600,000 / TZS 400,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 4 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA028 | BRELA (Class A licence, TNBP portal) | Part A item 4: Financial institutions and capital markets, Mortgage and hire purchase, micro-enterprise schemes | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 4 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA029 | BRELA (Class A licence, TNBP portal) | Part A item 4: Financial institutions and capital markets, Credit card management | TZS 400,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 4 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA030 | BRELA (Class A licence, TNBP portal) | Part A item 4: Financial institutions and capital markets, Micro financing investments, local | TZS 600,000 / TZS 400,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 4 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA031 | BRELA (Class A licence, TNBP portal) | Part A item 5: Clearing and forwarding, Clearing and forwarding | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 5 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA032 | BRELA (Class A licence, TNBP portal) | Part A item 5: Clearing and forwarding, Freight forwarding, local | TZS 300,000 / TZS 200,000 | See BLA033: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 5 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA033 | BRELA (Class A licence, TNBP portal) | Part A item 5: Clearing and forwarding, Freight forwarding, foreign owned | n/a (foreign-owned row); local row BLA032 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 5 (printed p. 359); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA034 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Pre-shipment inspection, local | TZS 300,000 / TZS 200,000 | See BLA035: USD 3,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA035 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Pre-shipment inspection, foreign owned | n/a (foreign-owned row); local row BLA034 | USD 3,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA036 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo valuation or survey, local | TZS 400,000 / TZS 400,000 | See BLA037: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA037 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo valuation or survey, foreign owned | n/a (foreign-owned row); local row BLA036 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA038 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo sourcing, local | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA039 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo superintendence, local | TZS 400,000 / TZS 400,000 | See BLA040: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA040 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo superintendence, foreign owned | n/a (foreign-owned row); local row BLA039 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA041 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo handling, local | TZS 1,000,000 / TZS 800,000 | See BLA042: USD 5,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA042 | BRELA (Class A licence, TNBP portal) | Part A item 6: Cargo valuation and superintendence, Cargo handling, foreign owned | n/a (foreign-owned row); local row BLA041 | USD 5,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 6 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA043 | BRELA (Class A licence, TNBP portal) | Part A item 7: Shipping business, Harbours or airport management, local | TZS 1,000,000 / TZS 800,000 | See BLA044: USD 4,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA044 | BRELA (Class A licence, TNBP portal) | Part A item 7: Shipping business, Harbours or airport management, foreign owned | n/a (foreign-owned row); local row BLA043 | USD 4,000 / USD 2,000 (printed '4,000/= USD' and '2,000/= USD') | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA045 | BRELA (Class A licence, TNBP portal) | Part A item 7: Shipping business, Miscellaneous port services | TZS 200,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA046 | BRELA (Class A licence, TNBP portal) | Part A item 7: Shipping business, Ship chandelling | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA047 | BRELA (Class A licence, TNBP portal) | Part A item 7: Shipping business, Maritime transportation | TZS 600,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA048 | BRELA (Class A licence, TNBP portal) | Part A item 7: Shipping business, Shipping protective or ship charter | TZS 800,000 / TZS 600,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA049 | BRELA (Class A licence, TNBP portal) | Part A item 7(6): Stevedoring, lighterage, bagging services, Dar es Salaam Port | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA051 | BRELA (Class A licence, TNBP portal) | Part A item 7(6): Stevedoring, lighterage, bagging services, other ports (Tanga, Mtwara, Lindi, Mafia, Lake Victoria), marked New | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 7 (printed p. 360); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA052 | BRELA (Class A licence, TNBP portal) | Part A item 8: Insurance, General insurance and assurance, local | TZS 1,000,000 / TZS 800,000 | See BLA053: USD 10,000 / 4,000/= as printed (read as USD 4,000) | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 8 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA053 | BRELA (Class A licence, TNBP portal) | Part A item 8: Insurance, General insurance and assurance, foreign owned | n/a (foreign-owned row); local row BLA052 | USD 10,000 / 4,000/= as printed (read as USD 4,000) | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 8 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA054 | BRELA (Class A licence, TNBP portal) | Part A item 8: Insurance, Underwriting and loss assessment, local | TZS 600,000 / TZS 300,000 | See BLA055: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 8 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA055 | BRELA (Class A licence, TNBP portal) | Part A item 8: Insurance, Underwriting and loss assessment, foreign owned | n/a (foreign-owned row); local row BLA054 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 8 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA056 | BRELA (Class A licence, TNBP portal) | Part A item 8: Insurance, Re-assurance and endowment, local | TZS 800,000 / TZS 400,000 | See BLA057: USD 10,000 / USD 4,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 8 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA057 | BRELA (Class A licence, TNBP portal) | Part A item 8: Insurance, Re-assurance and endowment, foreign owned | n/a (foreign-owned row); local row BLA056 | USD 10,000 / USD 4,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 8 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA058 | BRELA (Class A licence, TNBP portal) | Part A item 9: Manufacturers representative, Representative franchise holder | TZS 500,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 9 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA059 | BRELA (Class A licence, TNBP portal) | Part A item 9: Manufacturers representative, Sole distributor or supplier | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 9 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA060 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Real estate, local | TZS 600,000 / TZS 400,000 | See BLA061: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA061 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Real estate, foreign owned | n/a (foreign-owned row); local row BLA060 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA062 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Property management, local | TZS 500,000 / TZS 300,000 | See BLA063: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA063 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Property management, foreign owned | n/a (foreign-owned row); local row BLA062 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA064 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Estate agent, local | TZS 400,000 / TZS 300,000 | See BLA065: USD 1,000 / USD 500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA065 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Estate agent, foreign owned | n/a (foreign-owned row); local row BLA064 | USD 1,000 / USD 500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA066 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Property development, local | TZS 400,000 / TZS 200,000 | See BLA067: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA067 | BRELA (Class A licence, TNBP portal) | Part A item 10: Estate, Property development, foreign owned | n/a (foreign-owned row); local row BLA066 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 10 (printed p. 361); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA068 | BRELA (Class A licence, TNBP portal) | Part A item 11: Commercial traveller, Local | TZS 400,000 / TZS 400,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 11 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA069 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Postal services, headquarters | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA070 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Postal services, Municipal/HQs | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA071 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Postal services, Town/District | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA072 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Postal services, rural | NIL / (subsidiary cell blank) | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA073 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Courier or mailing agent, local | TZS 400,000 / TZS 400,000 | See BLA074: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA074 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Courier or mailing agent, foreign owned | n/a (foreign-owned row); local row BLA073 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA075 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Expedited mail service, local | TZS 400,000 / TZS 400,000 | See BLA076: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA076 | BRELA (Class A licence, TNBP portal) | Part A item 12: Postal services, Expedited mail service, foreign owned | n/a (foreign-owned row); local row BLA075 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 12 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA077 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Urban water supply, local | TZS 200,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA078 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Electricity production or distribution, local | TZS 1,000,000 / TZS 600,000 | See BLA079: USD 5,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA079 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Electricity production or distribution, foreign owned | n/a (foreign-owned row); local row BLA078 | USD 5,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA080 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Refining of crude oil, local | TZS 600,000 / TZS 400,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA081 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Marine and aviation fuel supply, local | TZS 500,000 / TZS 400,000 | See BLA082: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA082 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Marine and aviation fuel supply, foreign owned | n/a (foreign-owned row); local row BLA081 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA083 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Production and distribution of gas products, local | TZS 500,000 / TZS 300,000 | See BLA084: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA084 | BRELA (Class A licence, TNBP portal) | Part A item 13: Electricity, power, energy and supply, Production and distribution of gas products, foreign | n/a (foreign-owned row); local row BLA083 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 13 (printed p. 362); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA085 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Internet service provider, local | TZS 600,000 / TZS 400,000 | See BLA086: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA086 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Internet service provider, foreign owned | n/a (foreign-owned row); local row BLA085 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA087 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Internet service provider agent | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA088 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Internet surfing or café | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA089 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Telecom services incl. fax, email and phones | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA090 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Selling accessories | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA091 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Cellular telephone operators, local | TZS 600,000 / TZS 400,000 | See BLA092: USD 5,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA092 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Cellular telephone operators, foreign owned | n/a (foreign-owned row); local row BLA091 | USD 5,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA093 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Payphone operators | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA094 | BRELA (Class A licence, TNBP portal) | Part A item 14: Telecommunication, Any of the above operated in rural districts and villages | 25% of the respective fee / same | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 14 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA095 | BRELA (Class A licence, TNBP portal) | Part A item 15: Passenger and goods transport, Railways, local | TZS 500,000 / TZS 80,000 | See BLA096: USD 5,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 15 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA096 | BRELA (Class A licence, TNBP portal) | Part A item 15: Passenger and goods transport, Railways, foreign owned | n/a (foreign-owned row); local row BLA095 | USD 5,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 15 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA097 | BRELA (Class A licence, TNBP portal) | Part A item 15: Passenger and goods transport, Air, local | TZS 400,000 / TZS 200,000 | See BLA098: USD 2,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 15 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA098 | BRELA (Class A licence, TNBP portal) | Part A item 15: Passenger and goods transport, Air, foreign | n/a (foreign-owned row); local row BLA097 | USD 2,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 15 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA099 | BRELA (Class A licence, TNBP portal) | Part A item 16: Electronic media, Radio and television | TZS 400,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 16 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA100 | BRELA (Class A licence, TNBP portal) | Part A item 16: Electronic media, Broadcasting television provider | TZS 400,000 / TZS 250,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 16 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA101 | BRELA (Class A licence, TNBP portal) | Part A item 16: Electronic media, Radio or television transmission station | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 16 (printed p. 363); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA102 | BRELA (Class A licence, TNBP portal) | Part A item 17: Processing and manufacturing, Medium scale industry | TZS 400,000 / TZS 400,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 17 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA103 | BRELA (Class A licence, TNBP portal) | Part A item 17: Processing and manufacturing, Large scale industry | TZS 600,000 / TZS 600,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 17 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA104 | BRELA (Class A licence, TNBP portal) | Part A item 18: Hunting, Local | USD 1,000 / USD 1,000 | See BLA105: USD 3,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 18 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA105 | BRELA (Class A licence, TNBP portal) | Part A item 18: Hunting, Foreign owned | n/a (foreign-owned row); local row BLA104 | USD 3,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 18 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA106 | BRELA (Class A licence, TNBP portal) | Part A item 18: Hunting, Professional hunters, local | USD 1,000 / USD 1,000 | See BLA107: USD 3,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 18 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA107 | BRELA (Class A licence, TNBP portal) | Part A item 18: Hunting, Professional hunters, foreign owned | n/a (foreign-owned row); local row BLA106 | USD 3,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 18 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA108 | BRELA (Class A licence, TNBP portal) | Part A item 19: Lotteries, games and amusement, Casino, City of Dar es Salaam | USD 40,000 / USD 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 19 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA109 | BRELA (Class A licence, TNBP portal) | Part A item 19: Lotteries, games and amusement, Casino, other towns | USD 15,000 / USD 15,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 19 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA110 | BRELA (Class A licence, TNBP portal) | Part A item 19: Lotteries, games and amusement, Slot machines per station, local | TZS 300,000 / TZS 150,000 | See BLA111: USD 1,000 / USD 800 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 19 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA111 | BRELA (Class A licence, TNBP portal) | Part A item 19: Lotteries, games and amusement, Slot machines per station, foreign owned | n/a (foreign-owned row); local row BLA110 | USD 1,000 / USD 800 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 19 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA112 | BRELA (Class A licence, TNBP portal) | Part A item 19: Lotteries, games and amusement, Night clubs | TZS 500,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 19 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA113 | BRELA (Class A licence, TNBP portal) | Part A item 20: Tourist businesses, Tourist hotels | TZS 150,000 plus TZS 2,000 per bedroom / same | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 20 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA114 | BRELA (Class A licence, TNBP portal) | Part A item 20: Tourist businesses, Lodge | TZS 150,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 20 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA115 | BRELA (Class A licence, TNBP portal) | Part A item 20: Tourist businesses, Camp | TZS 100,000 plus TZS 3,000 per hut/cottage / same | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 20 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA116 | BRELA (Class A licence, TNBP portal) | Part A item 20: Tourist businesses, Tourist operator, local | TZS 200,000 / TZS 200,000 | See BLA117: USD 1,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 20 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA117 | BRELA (Class A licence, TNBP portal) | Part A item 20: Tourist businesses, Tourist operator, foreign owned | n/a (foreign-owned row); local row BLA116 | USD 1,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 20 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA118 | BRELA (Class A licence, TNBP portal) | Part A item 21: Exportation, Cattle | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 21 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA119 | BRELA (Class A licence, TNBP portal) | Part A item 21: Exportation, Other livestock | TZS 250,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 21 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA120 | BRELA (Class A licence, TNBP portal) | Part A item 21: Exportation, Raw material | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 21 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA121 | BRELA (Class A licence, TNBP portal) | Part A item 21: Exportation, Agriculture goods | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 21 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA122 | BRELA (Class A licence, TNBP portal) | Part A item 21: Exportation, Finished goods and other commodities | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 21 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA123 | BRELA (Class A licence, TNBP portal) | Part A item 21: Exportation, Transit trade, local | TZS 300,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 21 (printed p. 364); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA124 | BRELA (Class A licence, TNBP portal) | Part A item 22: Importation, Merchandise | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 22 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA125 | BRELA (Class A licence, TNBP portal) | Part A item 23: Dealership or franchise, Motor vehicle | TZS 400,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 23 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA126 | BRELA (Class A licence, TNBP portal) | Part A item 23: Dealership or franchise, Motor vehicle assembling | TZS 500,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 23 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA127 | BRELA (Class A licence, TNBP portal) | Part A item 23: Dealership or franchise, Dealers of broadcasting apparatus | TZS 400,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 23 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA128 | BRELA (Class A licence, TNBP portal) | Part A item 23: Dealership or franchise, Dealers in arms and ammunition | TZS 1,000,000 / TZS 500,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 23 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA129 | BRELA (Class A licence, TNBP portal) | Part A item 23: Dealership or franchise, Dealers in explosives for mining, local | TZS 1,000,000 / TZS 500,000 | See BLA130: USD 5,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 23 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA130 | BRELA (Class A licence, TNBP portal) | Part A item 23: Dealership or franchise, Dealers in explosives for mining, foreign owned | n/a (foreign-owned row); local row BLA129 | USD 5,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 23 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA131 | BRELA (Class A licence, TNBP portal) | Part A item 24: General trading (Class A lines), Dispensary, health centre and laboratory clinic | TZS 80,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 24 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA132 | BRELA (Class A licence, TNBP portal) | Part A item 24: General trading (Class A lines), Silver and gold smith or dealer, City/Municipal | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 24 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA133 | BRELA (Class A licence, TNBP portal) | Part A item 24: General trading (Class A lines), Silver and gold smith or dealer, District/town | TZS 250,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 24 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA134 | BRELA (Class A licence, TNBP portal) | Part A item 24: General trading (Class A lines), Silver and gold smith or dealer, minor settlement and village | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 24 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA135 | BRELA (Class A licence, TNBP portal) | Part A item 26: Any other business of a national or international nature, Local | TZS 200,000 / TZS 100,000 | See BLA136: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 26 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLA136 | BRELA (Class A licence, TNBP portal) | Part A item 26: Any other business of a national or international nature, Foreign owned | n/a (foreign-owned row); local row BLA135 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 26 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB137 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 3: Processing and manufacturing, Small scale industry | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 3 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB138 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 4: Lotteries and amusement, Entertainment halls | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 4 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB140 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 5: Non-tourist hotel, Without liquor licence | TZS 80,000 plus TZS 2,000 per bedroom / same | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 5 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB141 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 5: Non-tourist hotel, Lodging houses | TZS 100,000 plus TZS 2,000 per bedroom / same | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 5 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB142 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 5(4): Catering services, take away | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 5 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB143 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 5(4): Catering services, mobile catering | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 5 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB144 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 6: Regional trading companies, City/Municipal/town | TZS 100,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 6 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB145 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 6: Regional trading companies, District | TZS 50,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 6 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB146 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 7: Cooperative societies | TZS 40,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 7 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB147 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Building society | TZS 100,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB148 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class I | TZS 1,000,000 / TZS 800,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB149 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class II | TZS 800,000 / TZS 750,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB150 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class III | TZS 700,000 / TZS 700,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB151 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class IV | TZS 650,000 / TZS 650,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB152 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class V | TZS 500,000 / TZS 500,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB153 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class VI | TZS 400,000 / TZS 400,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB154 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, Contractor Class VII (printed "VIII") | TZS 300,000 / TZS 200,000 | See BLB155: USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB155 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 8: Building contractors, All foreign-owned contractors | n/a (foreign-owned row) | USD 20,000 / USD 10,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 8 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB156 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Business consultancy, local | TZS 200,000 / TZS 200,000 | See BLB157: USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB157 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Business consultancy, foreign owned | n/a (foreign-owned row); local row BLB156 | USD 2,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB158 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Lawyer, local | TZS 300,000 / TZS 200,000 | See BLB159: USD 5,000 / USD 2,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB159 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Lawyer, foreign owned | n/a (foreign-owned row); local row BLB158 | USD 5,000 / USD 2,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB160 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Tax practitioner, local | TZS 300,000 / TZS 200,000 | See BLB161: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB161 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Tax practitioner, foreign owned | n/a (foreign-owned row); local row BLB160 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB162 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Quantity surveyor, local | TZS 300,000 / TZS 200,000 | See BLB163: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB163 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Quantity surveyor, foreign owned | n/a (foreign-owned row); local row BLB162 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB164 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Engineers, local | TZS 300,000 / TZS 200,000 | See BLB165: USD 3,000 / 1,500/= as printed (read as USD 1,500) | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB165 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Engineers, foreign owned | n/a (foreign-owned row); local row BLB164 | USD 3,000 / 1,500/= as printed (read as USD 1,500) | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB166 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Auditor or accountant, local | TZS 300,000 / TZS 200,000 | See BLB167: USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB167 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Auditor or accountant, foreign owned | n/a (foreign-owned row); local row BLB166 | USD 3,000 / USD 1,500 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB168 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Medical practitioner, local | TZS 150,000 / TZS 150,000 | See BLB169: USD 1,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB169 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Medical practitioner, foreign | n/a (foreign-owned row); local row BLB168 | USD 1,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB170 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Any other consultancy, local | TZS 200,000 / TZS 100,000 | See BLB171: USD 3,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB171 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9: Specified professions, Any other consultancy, foreign owned | n/a (foreign-owned row); local row BLB170 | USD 3,000 / USD 2,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB172 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 9(9): Specified professions, employees of government, parastatal organisation, religious owned institution or private companies | NIL / NIL | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 9 (printed p. 367); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB173 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Dispensary, health centre and laboratory clinic | TZS 80,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB174 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hospital, local | TZS 150,000 / TZS 100,000 | See BLB175: USD 1,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB175 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hospital, foreign | n/a (foreign-owned row); local row BLB174 | USD 1,000 / USD 1,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB176 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Medicines retail, Part I poison shop | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB177 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Medicines retail, Part II poison shop | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB178 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hardware and building materials retail, City/Municipal | TZS 200,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB179 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hardware and building materials retail, District | TZS 150,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB180 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hardware and building materials retail, minor settlement and village | TZS 60,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB181 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Workshop and garages, City/Municipal | TZS 150,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB182 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Workshop and garages, District | TZS 120,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB183 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10(5): Workshop and garages, minor settlement (tier (c), first ruled row) | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB184 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Bakeries, City/Municipal | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB185 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Bakeries, District | TZS 80,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB186 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Bakeries, minor settlement and village | TZS 30,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB187 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Timber and furniture retail, City/Municipal | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB188 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Timber and furniture retail, District/town | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB189 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Bookstore and stationery retail, City/Municipal | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB190 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Bookstore and stationery retail, District/town | TZS 80,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB191 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Bookstore and stationery retail, minor settlement and village | TZS 20,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB195 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Flour or oil milling, City/Municipal | TZS 50,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB196 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Flour or oil milling, District/town | TZS 30,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB197 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Flour or oil milling, minor settlement and village | TZS 20,000 / TZS 15,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB198 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Livestock trading, City/Municipal | TZS 150,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB199 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Livestock trading, District/town | TZS 80,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB200 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Livestock trading, minor settlement and village | TZS 25,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB201 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Butchers, City/Municipal | TZS 80,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB202 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Butchers, District/town | TZS 60,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB203 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Butchers, minor settlement and village | TZS 10,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB204 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Printing and publishing, City/Municipal | TZS 400,000 / TZS 250,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB205 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Printing and publishing, District | TZS 250,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB206 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Printing and publishing, minor settlement and village | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB207 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Petrol and filling stations, City/Municipal | TZS 200,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB208 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Petrol and filling stations, District | TZS 150,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB209 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Petrol and filling stations, minor settlement and village | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 369); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB210 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Kiosks or groceries, City/Municipal | TZS 60,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB211 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Kiosks or groceries, District | TZS 40,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB212 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Kiosks or groceries, minor settlement and village | TZS 10,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB213 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hair salon or barber shop, City/Municipal | TZS 40,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB214 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hair salon or barber shop, District | TZS 20,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB215 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Hair salon or barber shop, minor settlement and village | TZS 5,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB216 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Beauty clinics machinery tools, City/Municipal | TZS 40,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB217 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Beauty clinics machinery tools, District | TZS 30,000 / TZS 15,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB218 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Beauty clinics machinery tools, minor settlement and village | TZS 10,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB219 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Machinery tools, City/Municipal | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB220 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Machinery tools, District | TZS 200,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB221 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Machinery tools, minor settlement and village | TZS 80,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB222 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Motor oils and lubricants, City/Municipal | TZS 120,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB223 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Motor oils and lubricants, District | TZS 100,000 / TZS 80,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB224 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Motor oils and lubricants, minor settlement and village | TZS 50,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB225 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Selling fish, City/Municipal | TZS 40,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB226 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Selling fish, District | TZS 30,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB227 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Selling fish, minor settlement and village | TZS 10,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 370); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB228 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Tea room, City/Municipal | TZS 50,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB229 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Tea room, District | TZS 25,000 / TZS 15,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB230 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Tea room, minor settlement and village | TZS 5,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB231 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Second-hand clothes and shoes (mitumba), wholesale | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB232 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Mitumba, sub-wholesale | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB233 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Mitumba retail, City/Municipal | TZS 50,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB234 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Mitumba retail, District | TZS 15,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB235 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Mitumba retail, minor settlement and village | TZS 5,000 / TZS 0 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB236 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Private primary schools | TZS 300,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB237 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, Private secondary schools and colleges | TZS 500,000 / TZS 250,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB238 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, New shoes, wholesale | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB239 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, New shoes, sub-wholesale | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB240 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, New shoes retail, City/Municipal | TZS 100,000 / TZS 60,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB241 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, New shoes retail, District | TZS 80,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB242 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10: General trading, New shoes retail, minor settlement and village | TZS 20,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB243 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 11: Auctioneers | TZS 150,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 11 (printed p. 371); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB244 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Motor vehicle, City/Municipal | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB245 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Motor vehicle, District | TZS 250,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB246 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Motor vehicle, minor settlement and village | TZS 30,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB247 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Motor cycles, City/Municipal | TZS 120,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB248 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Motor cycles, District | TZS 80,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB249 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Motor cycles, minor settlement and village | TZS 40,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB250 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Bicycle, City/Municipal | TZS 50,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB251 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Bicycle, District | TZS 30,000 / TZS 20,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB252 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Bicycle, minor settlement | TZS 10,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB253 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Bicycle, village | TZS 5,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB254 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Industrial spares and tools, City/Municipal | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB255 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Industrial spares and tools, District | TZS 250,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB256 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Industrial spares and tools, minor settlement and village | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB257 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Agricultural implements, flour mill and machine spares, City/Municipal | TZS 150,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB258 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12(5): Selling spare parts, agricultural implements, flour mill and machine spares, District | TZS 60,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB259 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12(5): Selling spare parts, agricultural implements, flour mill and machine spares, minor settlement and village | TZS 20,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB260 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Marine spares and tools, City/Municipal | TZS 250,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB261 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Marine spares and tools, District | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB262 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Marine spares and tools, minor settlement and village | TZS 50,000 / TZS 25,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 372); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB263 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Domestic appliances retail, City/Municipal | TZS 200,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB264 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Domestic appliances retail, District | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB265 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Domestic appliances retail, minor settlement and village | TZS 50,000 / TZS 25,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB266 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12: Selling spare parts, Electrical and household items retail, City/Municipal | TZS 150,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB267 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12(8): Selling spare parts, electrical and household items retail, District | TZS 100,000 / TZS 50,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB268 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12(8): Selling spare parts, electrical and household items retail, minor settlement | TZS 50,000 / TZS 25,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB269 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 12(8): Selling spare parts, electrical and household items retail, village | TZS 10,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 12 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB270 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 13: Electrical contractors, Local, class A | TZS 500,000 / TZS 300,000 | See BLB274: USD 6,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 13 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB271 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 13: Electrical contractors, Local, class B | TZS 300,000 / TZS 200,000 | See BLB274: USD 6,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 13 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB272 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 13: Electrical contractors, Local, class C | TZS 200,000 / TZS 100,000 | See BLB274: USD 6,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 13 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB273 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 13: Electrical contractors, Local, class D (printed a second "class C") | TZS 100,000 / TZS 50,000 | See BLB274: USD 6,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 13 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB274 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 13: Electrical contractors, All foreign owned | n/a (foreign-owned row) | USD 6,000 / USD 3,000 | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 13 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB275 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Wholesale | TZS 300,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB276 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Sub-wholesale | TZS 200,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB277 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Retail shops, City/Municipal | TZS 70,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB278 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Retail shops, District | TZS 50,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB279 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Retail shops, minor settlement | TZS 20,000 / TZS 15,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB280 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Retail shops, village | TZS 8,000 / TZS 8,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 373); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB281 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Supermarkets, City/Municipal | TZS 500,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB282 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Supermarkets, District | TZS 200,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB283 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Supermarkets, minor settlement | TZS 100,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB284 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Supermarkets, village | TZS 5,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB285 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Departmental stores, City/Municipal | TZS 400,000 / TZS 300,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB286 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 14: General merchandising, Departmental stores, District | TZS 200,000 / TZS 200,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 14 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB287 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 15: Endorsement on transfer of licence, All locations | TZS 10,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 15 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB288 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 16: Duplicate licence for a lost one, All locations | TZS 20,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 16 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB289 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 17: Any other business not of a national or international nature, City/Municipality | TZS 80,000 / TZS 60,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 17 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB290 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 17: Any other business not of a national or international nature, District headquarters | TZS 50,000 / TZS 40,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 17 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB291 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 17: Any other business not of a national or international nature, Minor settlement | TZS 15,000 / TZS 15,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 17 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | BLB292 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 17: Any other business not of a national or international nature, Village | TZS 5,000 / TZS 5,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 17 (printed p. 374); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | NEW-09-01 | BRELA (Class A licence, TNBP portal) | Part A item 25: Duplicate licence for a lost one (Class A), all locations | TZS 20,000 / TZS 10,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part A item 25 (printed p. 365); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | NEW-09-02 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 1: Clearing and forwarding, warehousing (marked New) | TZS 300,000 / TZS 150,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 1 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | NEW-09-03 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 2: Telecommunication business, attended telephone officers | TZS 200,000 / TZS 100,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 2 (printed p. 366); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | | NEW-09-04 | Local government authority: city, municipal, town or district council (Class B licence, TAUSI portal) | Part B item 10(5): Workshop and garages, village (second ruled row of tier (c)) | TZS 30,000 / TZS 30,000 | same | Business Licensing Act Cap. 101 R.E. 2023, Schedule Part B item 10 (printed p. 368); Schedule subst. Finance Act 2014 s.8, am. Finance Act 2018 s.13 | Confirmed | ## TISEZA investment and special economic zones (17) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0382 | TISEZA | Facilitation fee on tax-exemption applications | Imported goods: TZS 300,000 (customs duty) and 5% of the VAT exempted; locally purchased goods: 5% of the VAT exempted | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part I items 1 and 2 | Confirmed | | NEW-03-28 | TISEZA | Customs and bond services in special economic zones | Pre-export customs inspection TZS 300,000 per inspection; customs inspection at cargo site TZS 300,000 per inspection; permit to unload within the customs area TZS 2,000,000; permit to place samples on the local market TZS 600,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part M items 1 to 4 | Confirmed | | F0473 | TISEZA | Initial registration and issue of a derivative right (DR) | 10% of the charge paid to the Ministry of Lands for processing the land title | Same (applies to every DR holder) | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part O item 1 | Confirmed | | F0474 | TISEZA | Land transactions through TISEZA: transfer; annual land rent on a DR | 10% of the transfer fee paid to the Ministry of Lands; annual land rent as assessed by the Commissioner for Lands plus 10% for SEZ administration | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part J item 1 and Part O item 2 | Confirmed | | NEW-05-22 | TISEZA | Other land and security charges in SEZs and for DR holders | Consent to use a derivative right as loan security 3,000,000; consent to charge immovable property: below TZS 270m 3,000,000, 270m to 1.345bn 5,000,000, 1.345bn to 2.69bn 7,000,000, above 2.69bn 15,000,000; gains on transfer of property 5% of the amount realised; lease or sublease 1% of rent paid by the sub-lessee (TZS) | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Parts C, J (items 2, 3) and K | Confirmed | | TZ-01 | TISEZA | Certificate of incentives (cheti cha uwekezaji): application fee | TZS 4,000,000 (domestic investor) | TZS 6,000,000 (foreign investor or joint venture) | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part A items 1 and 2; regs 13 to 15, 18 | Confirmed | | TZ-02 | TISEZA | Minimum investment capital for a certificate or licence | TZS 150,000,000 (Tanzanian-owned business) | TZS 1,500,000,000 (foreign-owned business or joint venture) | GN 466 of 2025, reg. 14 | Confirmed | | TZ-03 | TISEZA | Investor registration with TISEZA: application fee | TZS 300,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part B; reg. 11 (Form No. 3); Act No. 6 of 2025 s.15 | Confirmed | | TZ-04 | TISEZA | Certificate for expansion or rehabilitation of a project | TZS 4,000,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part D | Confirmed | | TZ-05 | TISEZA | Amendment of a certificate of incentives | TZS 3,000,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part E | Confirmed | | TZ-06 | TISEZA | Strategic investor status: application fee; minimum capital | TZS 60,000,000; minimum capital TZS equivalent of USD 20,000,000 (domestic investor) | TZS 60,000,000; minimum capital TZS equivalent of USD 50,000,000 (foreign investor) | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part F; reg. 7 (Form No. 1); Act No. 6 of 2025 s.21(1) | Confirmed | | TZ-07 | TISEZA | Registration of an investment service provider (ISP) | TZS 300,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part G | Confirmed | | TZ-08 | TISEZA | SEZ operator licence (leseni ya uendeshaji) | TZS 6,000,000 a year | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part H item 1 | Confirmed | | TZ-09 | TISEZA | SEZ production licence (leseni ya uzalishaji) | TZS 6,000,000 a year | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part H item 2 | Confirmed | | TZ-10 | TISEZA | SEZ developer licence (leseni ya uendelezaji) | TZS 20,000,000, paid once | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part H item 3 | Confirmed | | TZ-11 | TISEZA | SEZ licence variations: change of company name; increase or alteration of project area; additional activities on an operator licence | TZS 1,000,000 each | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part L items 1 to 3 | Confirmed | | TZ-12 | TISEZA | Registration of agency businesses serving investors inside an SEZ | Application TZS 30,000; annual fee: contractors TZS 1,000,000, consultants TZS 500,000, others TZS 300,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part P items 1 to 4 | Confirmed | ## Tax: income tax, VAT, excise, stamp duty, levies (128) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0181 | TRA | Annual tax-free threshold | TZS 3,240,000 a year (TZS 270,000 a month) | n/a | Income Tax Act Cap. 332 R.E. 2023, First Schedule para 1(1) (annual bands: 3,240,000; 6,240,000; 9,120,000; 12,000,000); not amended by FA 2024, FA 2025 or FA 2026 | Confirmed | | F0183 | TRA | Non-resident individual, other income | n/a | 30% of total income | Cap. 332 First Schedule para 1(4) | Confirmed | | F0184 | TRA | Secondary employment | 30% (highest individual rate), withheld by the secondary employer | same | Cap. 332 s.104 and First Schedule para 1; TRA PAYE guidance | Confirmed | | F0185 | TRA | Non-full-time directors' fees | 15%, non-final | 15% | Cap. 332 First Schedule para 4(a)(iii) (director's fees under s.7(2)(h)) | Confirmed | | F0186 | TRA | Benefit in kind, employer car, annual: up to 1000cc | TZS 250,000 a year (vehicle up to 5 years old); TZS 125,000 (over 5 years) | same | Cap. 332 benefit-in-kind rules (TRA PAYE guidance; Glance 25/26 item 4.1(b)) | Confirmed | | F0187 | TRA | Car benefit: 1001 to 2000cc; 2001 to 3000cc; above 3000cc | 1001 to 2000cc: TZS 500,000 / 250,000; 2001 to 3000cc: TZS 1,000,000 / 500,000; above 3000cc: TZS 1,500,000 / 750,000 (up to 5 years / over 5 years) | same | Cap. 332 benefit-in-kind rules (TRA PAYE guidance; Glance 25/26 item 4.1(b)) | Confirmed | | F0188 | TRA | Housing benefit | Lower of market rent of the premises and the greater of 15% of the employee's total income without the premises or the employer's claimed expenditure | same | Cap. 332 benefit-in-kind rules (TRA PAYE guidance; Glance 25/26 item 4.1(a)) | Confirmed | | F0189 | TRA | Up to TZS 4,000,000 | Nil (with or without complete records) | n/a (resident individuals only) | Cap. 332 First Schedule para 2(3) table as substituted by Finance Act 2026 s.27(a)(ii) (in force 1 July 2026) | Confirmed | | F0191 | TRA | TZS 4,000,001 to 7,000,000 | Without complete records: TZS 100,000; with complete records (TAA s.43 complied with): 3% of turnover above TZS 4,000,000 | n/a (resident individuals only) | Cap. 332 First Schedule para 2(3) table as substituted by Finance Act 2026 s.27(a)(ii) (in force 1 July 2026) | Confirmed | | F0192 | TRA | TZS 7,000,001 to 11,000,000 | Without complete records: TZS 250,000; with complete records: TZS 90,000 plus 3% of turnover above TZS 7,000,000 | n/a (resident individuals only) | Cap. 332 First Schedule para 2(3) table as substituted by Finance Act 2026 s.27(a)(ii) (in force 1 July 2026) | Confirmed | | F0193 | TRA | TZS 11,000,001 to 200,000,000 | 4.0% of turnover (records or no records) | n/a (resident individuals only) | Cap. 332 First Schedule para 2(3) table as substituted by Finance Act 2026 s.27(a)(ii) (in force 1 July 2026) | Confirmed | | F0194 | TRA | Above TZS 200,000,000 | Outside presumptive regime: provisional (instalment) tax, final return with accounts, resident individual bands | same | Cap. 332 First Schedule para 2(2) threshold 200,000,000 (FA 2026 s.27(a)(i)) | Confirmed | | F0195 | TRA | Three-wheeler (bajaji) passenger operator | TZS 120,000 a year per vehicle (Class A item 1: not more than 5 passengers, including three wheelers) | n/a (resident individuals only) | Cap. 332 First Schedule para 2 transport table, Class A item 1 (FA 2025 s.60(a)); three wheelers added by FA 2026 s.27(a)(iv) | Confirmed | | F0196 | TRA | Standard corporate rate | 30% of total income | 30% (domestic permanent establishment of a non-resident) | Cap. 332 First Schedule para 3(1) | Confirmed | | F0197 | TRA | Newly listed DSE company, at least 25% of shares issued to public | 25% for three consecutive years from listing, where at least 25% of equity is issued to the public | same | Cap. 332 First Schedule para 3(2)(a); FA 2025 s.60(d)(i) (float thirty percent to twenty five percent) | Confirmed | | F0198 | TRA | Alternative minimum tax, perpetual unrelieved loss in current and two prior years | 1% of turnover (third year of perpetual unrelieved loss); excludes agriculture, health and education; tea processing excluded 1 July 2024 to 30 June 2027 | same | Cap. 332 s.4(8) and First Schedule para 3(3); FA 2025 s.60(d)(ii) (0.5 to 1); FA 2024 s.34 (tea processing) | Confirmed | | F0199 | TRA | New assembler of motor vehicles, tractors, fishing boats (performance agreement) | 10% for five consecutive years from commencement of production (assembly of motor vehicles, tractors, fishing boats or outboard engines, with a performance agreement) | same | Cap. 332 First Schedule para 3(2)(b) | Confirmed | | F0200 | TRA | New pharmaceutical or leather manufacturer (performance agreement) | 20% for five consecutive years from commencement of production | same | Cap. 332 First Schedule para 3(2)(c) | Confirmed | | F0201 | TRA | Repatriated income of domestic PE (branch) | n/a | 10% of repatriated income | Cap. 332 First Schedule para 3(4) | Confirmed | | F0202 | TRA | Deemed distribution of profit undistributed 12 months after year end | 15% of profit undistributed 12 months after year end is deemed distributed, then taxed as a dividend (10% withholding) | same | Cap. 332 s.33A (FA 2025 s.49); FA 2026 s.22 (thirty to fifteen) | Confirmed | | F0203 | TRA | Digital service tax / income tax on non-resident e-service providers | n/a | 3% of gross payments from individuals (not in business) for electronic services; return and payment by the 20th of the following month | Cap. 332 s.116(1) and (2); FA 2026 s.24 (two to three) | Confirmed | | F0204 | TRA | Forest produce, single instalment | 2% of gross payment (single instalment tax) | n/a | Cap. 332 s.116A as replaced by FA 2026 s.25 (first enacted by FA 2025 s.58, from 1 January 2026) | Confirmed | | F0205 | TRA | Dividend, DSE-listed company | 5% | 5% | Cap. 332 First Schedule para 4(b)(i)(aa) | Confirmed | | F0206 | TRA | Dividend, resident company to resident company holding 25% or more | 5% | n/a (resident corporate shareholders only; non-residents take 10%, or 5% on DSE-listed dividends) | Cap. 332 s.54(2) and First Schedule para 4(b)(i)(aa) | Confirmed | | F0207 | TRA | Dividend, other | 10% | 10% | Cap. 332 First Schedule para 4(b)(i)(bb) | Confirmed | | F0208 | TRA | Interest | 10% | 10% | Cap. 332 First Schedule para 4(b)(ii) | Confirmed | | F0209 | TRA | Interest on DSE-listed corporate or municipal bonds | Nil (outside withholding) | n/a | Cap. 332 s.105(2)(f) | Confirmed | | F0210 | TRA | Royalty | 15% | 15% | Cap. 332 First Schedule para 4(b) "other payments" (fifteen percent); film royalties excepted (F0211) | Confirmed | | F0211 | TRA | Royalty, film industry; sports | Film, video and sound recording royalties: 10%. Sports royalty 5% rate repealed from 1 July 2026 (now 15% as other payments) | Film royalties: 10% | Cap. 332 First Schedule para 4(b); sports rate inserted by FA 2024 s.46(b), deleted by FA 2026 s.27(c)(i) | Confirmed | | F0212 | TRA | Service fees (professional and other) | 5% | 15% | Cap. 332 s.106(1)(c) and First Schedule para 4(c) (service fee: five percent resident, fifteen percent non-resident) | Confirmed | | F0213 | TRA | Technical or management services to mining, oil and gas | 10% | 15% | Cap. 332 s.106(1)(a) and First Schedule para 4(c)(i); FA 2025 s.60(e)(i) (five to ten percent) | Confirmed | | F0214 | TRA | Rent, land and buildings | 10% | 10% | Cap. 332 First Schedule para 4(b)(ii) | Confirmed | | F0215 | TRA | Rent, aircraft lease | 10% | 15% | Cap. 332 s.105(2)(d) and First Schedule para 4(b); TRA withholding table | Confirmed | | F0216 | TRA | Rent, construction equipment and machinery | 10% | 10% | Cap. 332 s.105(2)(d) as amended by FA 2024 s.39 (construction equipment or machinery); First Schedule para 4(b)(ii) | Confirmed | | F0217 | TRA | Motor vehicle hire | 10% | n/a | Cap. 332 s.105(2)(d) as amended by FA 2025 s.55 (hired motor vehicle); First Schedule para 4(b)(ii) | Confirmed | | F0218 | TRA | Rent, other assets | n/a (rent to residents for other assets is outside withholding) | 15% | Cap. 332 s.105(2)(d); First Schedule para 4(b); TRA withholding table | Confirmed | | F0219 | TRA | Other investment returns | 15% | 15% | Cap. 332 First Schedule para 4(b) (other payments) | Confirmed | | F0220 | TRA | Insurance premium | n/a | 10% | Cap. 332 s.106(1)(b) and First Schedule para 4(c)(ii); FA 2025 s.60(e)(ii) (five to ten percent) | Confirmed | | F0221 | TRA | Natural resource payment | 15% | 15% | Cap. 332 s.105(1) and First Schedule para 4(b) (other payments) | Confirmed | | F0222 | TRA | Transport by non-resident operator without PE | n/a | 5% of gross payment (single instalment) | Cap. 332 s.115(5) to (7) | Confirmed | | F0223 | TRA | Goods supplied to Government or its institutions | 2% of gross payment | n/a | Cap. 332 s.107 and First Schedule para 4(c) (two percent) | Confirmed | | F0224 | TRA | Precious metals and gemstones from primary licensee or artisanal miner | 2% (final for individual primary licence holders and artisanal miners) | n/a | Cap. 332 s.106(1)(e) and First Schedule para 4(c) (FA 2023 s.31(b) new (vi)); FA 2024 s.46(c) | Confirmed | | F0225 | TRA | Salt purchase | 2% | n/a | Cap. 332 s.106(1)(f)(i) (FA 2025 s.56(b) deletes "other than salt"); First Schedule para 4(c) | Confirmed | | F0227 | TRA | Mobile money transfer agent commission; bank and digital payment agent fees | 10% | n/a | Cap. 332 s.106(1)(d)(i) to (iii) and First Schedule para 4(c) (money transfer commission, ten percent) | Confirmed | | F0228 | TRA | Gaming advertisement and promotion commission | 10% | n/a | Cap. 332 s.106(1)(d)(iv) and First Schedule para 4(c)(v) (FA 2025 ss.56(a), 60(e)(iii)) | Confirmed | | F0229 | TRA | Digital content creator payments | 5% | n/a | Cap. 332 s.83B (FA 2024 s.41, pre-revision numbering) and First Schedule para 4(c) (FA 2024 s.46(c)) | Confirmed | | F0230 | TRA | Digital asset exchange or transfer | 3% | n/a (applies only to payments to resident persons) | Cap. 332 s.83C(1) (FA 2024 s.41) and First Schedule para 4(c) (FA 2024 s.46(c)) | Confirmed | | F0231 | TRA | Verified carbon emission reduction payment | 10% | n/a | Cap. 332 s.106(1)(f) (now (g)) and First Schedule para 4(c) (FA 2023 s.31(b) new (vii)) | Confirmed | | F0232 | TRA | Agricultural produce purchases | No agricultural purchase withholding in operation: FA 2026 inserted a 1% rate for "payments to which section 109A applies" but enacted no section 109A | n/a | Cap. 332 First Schedule para 4(d) (FA 2026 s.27(c)(ii)); no s.109A in Cap. 332 R.E. 2023 or in FA 2024, FA 2025 or FA 2026 | Confirmed | | F0233 | TRA | Withholding VAT (appointed agents) | 3% of consideration on goods; 6% on services (supplier receives 15% or 12%); agent remits within 10 days after the tax period | n/a | VAT Act Cap. 148 s.5(5) (FA 2025 s.124; FA 2026 s.91) and s.71(5) (FA 2026 s.95) | Confirmed | | F0234 | TRA | Realisation of land or buildings, cost records available | Resident: 10% of the gain | Non-resident: 30% of the gain | Cap. 332 s.115(1)(a) and (d); FA 2025 s.57 (twenty to thirty) | Confirmed | | F0235 | TRA | Land or buildings, no cost records | Resident individual: 3% of the incomings or approved value, whichever is greater | n/a (provision covers resident individuals only) | Cap. 332 s.115(1)(b) (FA 2024 s.43: person to individual) | Confirmed | | F0236 | TRA | Shares or securities in a resident entity | Resident: 10% of the gain | Non-resident: 30% of the gain | Cap. 332 s.115(1)(a) and (d) (shares or securities in a resident entity); FA 2025 s.57 | Confirmed | | F0237 | TRA | Mineral or petroleum rights | 30% of the gain | 30% | Cap. 332 s.115(1)(c) | Confirmed | | F0238 | TRA | Company gains | Included in total income at 30% | same | Cap. 332 First Schedule para 3(1) | Confirmed | | F0239 | TRA | Standard rate | 18% | same | VAT Act Cap. 148 s.5 | Confirmed | | F0240 | TRA | Reduced rate: standard-rated supply to unregistered buyer paying by bank or e-payment | 16% from 1 September 2025 | same | VAT Act Cap. 148 s.5(6) (FA 2025 s.124) | Confirmed | | F0241 | TRA | Zero rate: exports, international transport, aircraft and ship stores, services used abroad, IP used outside URT | 0% | same | VAT Act Cap. 148 zero-rating provisions | Confirmed | | F0242 | TRA | Registration threshold | Taxable turnover of TZS 200 million in 12 months, or TZS 100 million in 6 months ending at the end of the previous month; apply within 30 days | same | VAT Act Cap. 148 s.28 and VAT Regulations; TRA VAT page | Confirmed | | F0243 | TRA | Registration regardless of turnover | Professional service providers, government entities in economic activity, intending traders with evidence | same | VAT Act Cap. 148 s.28 and s.29 | Confirmed | | F0244 | TRA | Non-resident e-service suppliers to unregistered persons | n/a | Simplified online registration, no threshold, no representative; from 1 July 2026 a digital intermediary is deemed the supplier | VAT Act Cap. 148 s.51(2) (FA 2026 s.94); VAT (Registration of Non-resident Electronic Service Providers) Regulations 2022 | Confirmed | | F0245 | TRA | Return and payment | Return and payment by the 20th of the following month; input tax not claimable after six months from the invoice or EFD receipt | same | VAT Act Cap. 148; TRA VAT page | Confirmed | | F0246 | ZRA (pointer) | Zanzibar VAT | 15% standard rate; registration threshold TZS 100 million a year | same | Zanzibar VAT law (pointer); TRA Glance 25/26 items 10.5 and 10.6 | Confirmed | | F0250 | TRA | Electronic communication (voice, SMS, data) | 17% of dutiable value | same | Cap. 147 s.126(7) (formerly (5); renumbered by FA 2026 s.8(c)) | Confirmed | | F0251 | TRA | Pay-TV; money transfer services | Pay-TV 7%; money transfer and payment fees 10% | same | Cap. 147 s.126(8) (formerly (6); FA 2025 s.29(b), five to seven percent) and s.126(14) (formerly (12); FA 2025 s.29(c)); renumbered by FA 2026 s.8(c) | Confirmed | | F0252 | TRA | Cosmetics, perfumes, shampoo, deodorants | 15% | same | Cap. 147 Fourth Schedule headings 33.03 to 33.07 (FA 2026 s.10(b)) | Confirmed | | F0253 | TRA | Imported footwear 6402.99; artificial flowers; water heaters | Imported footwear 6402.99.00: 10%; imported artificial flowers 67.02: 20%; other electro-thermic domestic appliances 8516.79.00 (local and imported): 10% | same | Cap. 147 Fourth Schedule (FA 2026 s.10(c) to (e)) | Confirmed | | F0254 | TRA | Imported furniture; fireworks; used tableware/kitchenware | 25%; 25%; 20% | same | Cap. 147 Fourth Schedule headings 94.01, 94.03, 36.04 and s.126(18) (formerly (16)) (FA 2025 ss.29(d), 34(t), (x), (y)) | Confirmed | | F0255 | TRA | Ice cream; sausages (imported / local) | Ice cream: imported 10%, local 5%; sausages: imported 10%, local 5% | n/a | Cap. 147 Fourth Schedule headings 21.05 and 16.01 (FA 2025 s.34(b), (f)) | Confirmed | | F0256 | TRA | Crisps (imported / local); margarine | Crisps (potatoes, 2005.20.00): imported TZS 108 a kg, local TZS 54 a kg; margarine (imported): TZS 540 a kg | n/a | Cap. 147 Fourth Schedule headings 20.05 and 15.17 (FA 2026 s.10(a)) | Confirmed | | F0257 | TRA | Cement | TZS 21.60 a kg (local and imported) | same | Cap. 147 Fourth Schedule heading 25.23 (FA 2026 s.10(a)) | Confirmed | | F0258 | TRA | Plastic bags (disposable) | 50% (plastic sacks and bags, HS 3923.21.00 and 3923.29.00) | same | Cap. 147 Fourth Schedule heading 39.23 | Confirmed | | F0259 | TRA | Juices, mineral water, sweetened beverages, local energy drinks | Per litre from 1 July 2026: local juice (domestic fruit) TZS 10.69; other juice TZS 275.62; bottled water local TZS 56.00, imported TZS 76.10; sweetened waters TZS 72.47; local energy drinks (up to 300 ppm caffeine) TZS 144.94; other local 2202.99 TZS 605.88; imported 2202.99 TZS 648.00 | same | Cap. 147 Fourth Schedule headings 20.09, 22.01, 22.02 (FA 2026 s.10(a)) | Confirmed | | F0260 | TRA | Fuel levy (road and fuel toll) petrol and diesel; kerosene | Petrol and diesel TZS 523 a litre; kerosene TZS 10 a litre | same | Road and Fuel Tolls Act Cap. 220 Second Schedule (FA 2025 s.121); unchanged by FA 2026 | Confirmed | | F0261 | TRA | UHI levy on imported sugar | TZS 20 per kg of imported sugar allocated to the Universal Health Insurance Fund out of the levy collected under the Sugar Industry Act (not an added charge) | same | Universal Health Insurance Act Cap. 161 s.25(3)(m) (FA 2026 s.89(c)) | Confirmed | | F0262 | TRA | Conveyance or transfer on sale | Nil up to TZS 20,000; 0.5% on the first TZS 100,000, then 1% of value above TZS 100,000 | same | Stamp Duty Act Cap. 189 R.E. 2023 Schedule item 22(a) and (b) | Confirmed | | F0263 | TRA | Conveyance of agricultural land | 0.5% of the value | same | Cap. 189 Schedule item 22(c) (FA 2026 s.69(d)) | Confirmed | | F0264 | TRA | Transfer of shares | 1% of the value of the shares approved by the Board | same | Cap. 189 Schedule item 61(a) | Confirmed | | F0265 | TRA | Lease (now including movable property) | 1% of the annual reserved rent, any duration; lease now includes movable property | same | Cap. 189 Schedule item 34; s.2 definition of lease (FA 2026 s.67) | Confirmed | | F0266 | TRA | Exchange of property | 0.5% on the first TZS 100,000, then 1% of value above TZS 100,000 | same | Cap. 189 Schedule item 30 | Confirmed | | F0267 | TRA | Affidavit or declaration; agreement; power of attorney | TZS 2,000 each | same | Cap. 189 Schedule items 4 (affidavit), 5 (agreement), 46 (power of attorney) | Confirmed | | F0268 | TRA | Partnership deed | TZS 5,000 (capital up to TZS 1,000,000); TZS 10,000 (above); dissolution TZS 10,000 | same | Cap. 189 Schedule item 44A (FA 2026 s.69(e)); item 44B | Confirmed | | F0269 | TRA | Bill of exchange (item 11) | TZS 5,000 (was Nil) | same | Cap. 189 Schedule item 11 (bill of exchange) (FA 2026 s.69(a)) | Confirmed | | F0270 | TRA | Bill of sale by way of security | Bill of sale by way of security: 1% of value to a maximum of TZS 100,000 (was 10,000); by way of collateral security: 1% capped at TZS 10,000 (was 1,000) | same | Cap. 189 Schedule item 13 (FA 2026 s.69(b)) | Confirmed | | F0271 | TRA | Cheque | TZS 500 per cheque (was TZS 100) | same | Cap. 189 Schedule item 20 (FA 2026 s.69(c)) | Confirmed | | F0272 | TRA | Surrender of lease | TZS 2,000 (surrender without consideration); with consideration add conveyance duty on the consideration | same | Cap. 189 Schedule item 59(1)(a) and (b) (FA 2026 s.69(f)) | Confirmed | | F0274 | TRA | Debenture, mortgage | Mortgage deed: 1% of the instrument, maximum TZS 10,000; debenture: same duty as a mortgage for the same amount | same | Cap. 189 Schedule items 39 and 26 | Confirmed | | F0284 | TRA | Tourism Development Levy | 1% of the room price excluding VAT | same | Tourism Act and Tourism Development Levy regulations (TRA collects); GN number in base row not re-verified | Confirmed | | F0285 | TRA | Airport service charge | TZS 11,000 (domestic travel) | USD 40.4 (international travel) | Airport Service Charge Act Cap. 365 s.3(2) and (3) (FA 2025 s.4) | Confirmed | | F0286 | TRA | Port service charge | TZS 500 (resident traveller) | USD 5 (non-resident) | Port Service Charge Act Cap. 264 | Confirmed | | F0287 | TRA (pointer to note 03) | Railway development levy; customs processing fee | Railway development levy 2% of CIF; customs processing fee 0.6% of FOB | same | Railways Act Cap. 170 s.72; customs processing fee (pointer to note 03) | Confirmed | | F0288 | Insurers / TIRA | Inbound travel insurance, foreign arrivals | n/a | TZS equivalent of USD 44 per foreign arrival (residents of EAC and SADC Partner States excluded) | Insurance Act Cap. 394 s.134A (FA 2025 s.63) | Confirmed | | F0290 | TRA | First registration licence fee: 501 to 1500cc; 1501 to 2500cc; 2501cc and above | 501 to 1500cc TZS 200,000; 1501 to 2500cc TZS 250,000; 2501cc and above TZS 300,000 | same | TRA motor vehicle fee schedule (licence fee on first registration) | Confirmed | | F0293 | TRA | HIV Response Levy on first registration: 0 to 1000cc; 1001 to 1500; 1501 to 2500; 2501 and above; machinery (excavators, bulldozers, forklifts) | 0 to 1000cc TZS 50,000; 1001 to 1500cc TZS 100,000; 1501 to 2500cc TZS 150,000; 2501cc and above TZS 200,000; machinery (HS 84.29, 84.27) TZS 250,000 | same | Cap. 124 s.5A and Third Schedule (FA 2025 ss.80 and 82) | Confirmed | | F0294 | TRA | Hybrid licence fee: micro (up to 5 kW); mild/semi (6 to 30 kW); full (31 to 40 kW); plug-in (41 to 90 kW) | Micro hybrid (under 5 kW) TZS 50,000; mild/semi (6 to 30 kW) TZS 200,000; full (31 to 40 kW) TZS 250,000; plug-in (41 to 90 kW) TZS 300,000 | same | TRA motor vehicle fee schedule (licence fee on certificate of registration) | Confirmed | | F0296 | TRA | Transfer of ownership | Motor vehicle TZS 50,000; motorcycle TZS 27,000 | same | Cap. 124 (tax on transfer) | Confirmed | | F0297 | TRA | Personalised registration number | TZS 5,000,000 for 3 years | same | Cap. 124; TRA motor fee schedule | Confirmed | | F0298 | TRA | Special registration number | TZS 500,000 in addition to the registration fee | same | Cap. 124; TRA motor fee schedule | Confirmed | | F0299 | TRA | Duplicate registration card | Motor vehicle TZS 50,000; tricycle TZS 30,000; motorcycle TZS 20,000 | same | TRA motor fee schedule | Confirmed | | F0302 | TRA | Licence types on IDRAS: provisional, new, conversion (foreigners and Zanzibaris only), renewal, duplicate | Fees not printed; bills issued by control number in IDRAS | same | TRA IDRAS driving licence user manual, ver 1.0, 20 Jan 2024 | Confirmed | | NEW-02-01 | TRA | Presumptive income tax, Class A passenger service vehicles (annual, per vehicle) | Not more than 5 passengers (incl. three wheelers) TZS 120,000; 6 to 15 TZS 250,000; 16 to 30 TZS 650,000; 31 to 45 TZS 1,100,000; 46 to 65 TZS 1,600,000; above 65 TZS 2,200,000 | n/a (resident individuals) | Cap. 332 First Schedule para 2 transport table (FA 2024 s.46(a); FA 2025 s.60(a); FA 2026 s.27(a)(iv)) | Confirmed | | NEW-02-02 | TRA | Presumptive income tax, Class B tour service vehicles (annual, per vehicle) | Up to 15 tourists TZS 650,000; 16 to 25 TZS 900,000; 26 to 45 TZS 1,300,000; 46 to 65 TZS 1,800,000; above 65 TZS 2,400,000 | n/a (resident individuals) | Cap. 332 First Schedule para 2 transport table (FA 2023 s.31(a)) | Confirmed | | NEW-02-03 | TRA | Presumptive income tax, Class C goods carrying vehicles (annual, per vehicle) | Up to 500 kg TZS 120,000; above 500 kg to 1 tonne TZS 250,000; 1 to 5 t TZS 500,000; 6 to 10 t TZS 750,000; 11 to 15 t TZS 1,100,000; 16 to 20 t TZS 1,300,000; 21 to 25 t TZS 1,650,000; 26 to 30 t TZS 1,900,000; over 30 t TZS 2,200,000 | n/a (resident individuals) | Cap. 332 First Schedule para 2 transport table (FA 2025 s.60(b)) | Confirmed | | NEW-02-04 | TRA | Presumptive income tax, Class D private hire vehicles (annual, per vehicle) | Taxi TZS 180,000; ride hailing TZS 350,000; ride sharing TZS 450,000; special hire TZS 750,000 | n/a (resident individuals) | Cap. 332 First Schedule para 2 transport table (FA 2025 s.60(c)) | Confirmed | | NEW-02-05 | TRA | Currency point (basis of fixed tax penalties and fines) | TZS 20,000 | same | Tax Administration Act Cap. 438 s.4 and Second Schedule (FA 2024 s.97) | Confirmed | | NEW-02-06 | TRA | Penalty for failing to file a return or pay tax on time (per month or part month) | Higher of 2.5% of tax assessable less tax paid, or 5 currency points (TZS 100,000) for an individual; 15 currency points (TZS 300,000) for a body corporate | same | TAA Cap. 438 s.89 (R.E. 2023 numbering; formerly s.78) | Confirmed | | NEW-02-07 | TRA | Penalty for failing to maintain documents (per month or part month) | 1 currency point (TZS 20,000) individual; 10 currency points (TZS 200,000) body corporate | same | TAA Cap. 438 s.88 | Confirmed | | NEW-02-08 | TRA | Interest on tax paid late | Statutory rate, compounded monthly, on tax outstanding after the due date | same | TAA Cap. 438 s.87 (formerly s.76) | Confirmed | | NEW-02-09 | Bank of Tanzania (rate used by TRA) | Statutory interest rate value, 3rd quarter 2026 | 8.75% (BoT re-discount rate, 3rd quarter 2026); for reference the Central Bank Rate is 6.25% | same | TAA Cap. 438 s.3 definition of "statutory rate"; BoT published rates | Confirmed | | NEW-02-10 | TRA | Interest for underestimating provisional (instalment) tax | Statutory rate compounded monthly on the shortfall where the estimate is below 80% of the correct tax | same | TAA Cap. 438 s.86; Income Tax Act estimate rules | Confirmed | | NEW-02-11 | TRA | Penalty for false or misleading statements | 50% of the tax shortfall (no reasonable excuse); 75% (knowingly or recklessly); plus 10% for repeat, less 10% for voluntary disclosure | same | TAA Cap. 438 s.90(2) and (3) | Confirmed | | NEW-02-12 | TRA | Transfer pricing penalty | Higher of 30% of the adjustment or 100% of the tax shortfall; 30% of the adjusted loss where no tax is payable | same | TAA Cap. 438 s.90(2)(c) (FA 2025 s.113; FA 2026 s.77) | Confirmed | | NEW-02-13 | TRA | Offence: failure to issue a fiscal receipt, or false receipt | Fine of 20% of the value of goods or services or 100 currency points (TZS 2,000,000), whichever is greater, capped at 200 currency points (TZS 4,000,000), or up to 3 years' imprisonment, or both; plus twice any tax evaded | same | TAA Cap. 438 s.97(1) and (3) (formerly s.86; cap added by FA 2024 s.96) | Confirmed | | NEW-02-14 | TRA | Offence: failure to demand a fiscal receipt | 20% of the tax evaded or 2 currency points (TZS 40,000), whichever is greater | same | TAA Cap. 438 s.97(4) | Confirmed | | NEW-02-15 | TRA | Offence: abuse of a Framework Agreement exemption or remission | Fine equal to 100% of the tax exempted; the exempted tax becomes payable | same | TAA Cap. 438 s.94A (FA 2026 s.78) | Confirmed | | NEW-02-16 | TRA | Offences relating to TRA's electronic tax system | Individual: up to 3 years' imprisonment or a fine up to 1,000 currency points (TZS 20,000,000); entity: fine up to 3,000 currency points (TZS 60,000,000) | same | TAA Cap. 438 s.42(9) (FA 2025 s.108) | Confirmed | | NEW-02-18 | TRA | Tax clearance certificate | Issued on application; no fee published | same | TAA Cap. 438; TRA Glance 25/26 item 35 | Confirmed | | NEW-02-19 | TRA | Objection to a tax decision: time limit and admission deposit | File within 30 days of service; admitted only on paying, within 30 days, the greater of the tax not in dispute or one third of the assessed tax; whole assessed tax if the objector intends to leave the country | same | TAA Cap. 438 s.62(1), (7), (12); s.62(8) deemed admission (FA 2025 s.110) | Confirmed | | NEW-02-20 | Tax Revenue Appeals Board (TRAB) | Appeal fees (TRAB) | Notice of appeal TZS 10,000; statement of appeal TZS 100,000; proceedings and judgment or ruling TZS 10,000; decree or order TZS 10,000; annexure TZS 5,000; witness summons TZS 10,000; applications TZS 30,000; execution TZS 20,000; perusal TZS 5,000 | same | Tax Revenue Appeals Board Rules 2018, GN 217 of 2018, rule 7 and Second Schedule | Confirmed | | NEW-02-21 | Tax Revenue Appeals Tribunal (TRAT) | Appeal fees (TRAT) | Notice of appeal TZS 30,000; statement of appeal TZS 150,000; statement in reply TZS 30,000; additional statement TZS 30,000; extension of time TZS 40,000; execution TZS 20,000; perusal TZS 20,000 | same | Tax Revenue Appeals Tribunal Rules 2018, GN 222 of 2018, rule 7 and Second Schedule | Confirmed | | NEW-02-22 | TRAB / TRAT | Amicable settlement of tax appeals | 90 days from the Board or Tribunal order, extendable by up to 30 days on application | same | Tax Revenue Appeals Act Cap. 408 s.23(8) and (9) (FA 2026 s.85) | Confirmed | | NEW-02-23 | TRA | Tax refunds: timelines | Decision within 90 days of a correct application; payment within 14 days of the decision; claim within 3 years | same | TAA Cap. 438; TRA Glance 25/26 item 34 | Confirmed | | NEW-02-24 | TRA | Electronic fiscal device (EFD/VFD) purchase price | Not set by TRA; bought from TRA-approved suppliers at market price. Mandatory where annual turnover is TZS 11 million or more | same | TAA Cap. 438 (fiscal devices); TRA EFD/VFD suppliers page | Confirmed | | NEW-02-25 | TRA | Stamp duty penalty for late or insufficient stamping (impounded instrument) | Proper duty plus a penalty of 25% of the duty payable, not more than ten times the proper duty or deficient portion | same | Stamp Duty Act Cap. 189 R.E. 2023 s.50(1)(b) | Confirmed | | NEW-02-26 | TRA | Stamp duty: memorandum and articles of association | TZS 10,000 each | same | Stamp Duty Act Cap. 189 Schedule items 38 and 9 | Confirmed | | NEW-02-27 | TRA | Stamp duty: transfer (assignment) of lease | 0.5% on the first TZS 100,000, then 1% of value above TZS 100,000 | same | Stamp Duty Act Cap. 189 Schedule item 62 | Confirmed | | NEW-02-34 | TRA | Excise on imported used spare parts and used domestic and electric appliances | 25% | same | Excise (Management and Tariff) Act Cap. 147 s.126 | Confirmed | | NEW-02-36 | TRA | Excise duty on specified services delivered online by non-residents (from 1 July 2026) | n/a | Excise at the rate for the service concerned where a non-resident delivers it through the internet to a resident who is not registered for that service; the non-resident must register, file and pay | Excise (Management and Tariff) Act Cap. 147 s.126(4) and (5) (FA 2026 s.8(b)) | Confirmed | ## Employer obligations: PAYE, SDL, pensions, WCF, OSHA (36) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0176 | TRA | PAYE, resident, monthly taxable income up to TZS 270,000 | Nil | n/a (non-resident employees: 15% final, see F0182) | Income Tax Act Cap. 332 R.E. 2023, First Schedule para 1(1) (annual bands: 3,240,000; 6,240,000; 9,120,000; 12,000,000); not amended by FA 2024, FA 2025 or FA 2026 | Confirmed | | F0177 | TRA | PAYE, TZS 270,001 to 520,000 | 8% of the amount above TZS 270,000 | n/a | Income Tax Act Cap. 332 R.E. 2023, First Schedule para 1(1) (annual bands: 3,240,000; 6,240,000; 9,120,000; 12,000,000); not amended by FA 2024, FA 2025 or FA 2026 | Confirmed | | F0178 | TRA | PAYE, TZS 520,001 to 760,000 | TZS 20,000 plus 20% of the amount above TZS 520,000 | n/a | Income Tax Act Cap. 332 R.E. 2023, First Schedule para 1(1) (annual bands: 3,240,000; 6,240,000; 9,120,000; 12,000,000); not amended by FA 2024, FA 2025 or FA 2026 | Confirmed | | F0179 | TRA | PAYE, TZS 760,001 to 1,000,000 | TZS 68,000 plus 25% of the amount above TZS 760,000 | n/a | Income Tax Act Cap. 332 R.E. 2023, First Schedule para 1(1) (annual bands: 3,240,000; 6,240,000; 9,120,000; 12,000,000); not amended by FA 2024, FA 2025 or FA 2026 | Confirmed | | F0180 | TRA | PAYE, above TZS 1,000,000 | TZS 128,000 plus 30% of the amount above TZS 1,000,000 | n/a | Income Tax Act Cap. 332 R.E. 2023, First Schedule para 1(1) (annual bands: 3,240,000; 6,240,000; 9,120,000; 12,000,000); not amended by FA 2024, FA 2025 or FA 2026 | Confirmed | | F0182 | TRA | Non-resident employee | n/a | 15% of gross employment income, final withholding | Cap. 332 First Schedule para 4(a)(ii); s.104 | Confirmed | | F0190 | TRA | New taxpayer, TZS 4,000,001 to 200,000,000 | Nil for the first 12 months from the date the TIN is obtained to commence business (turnover TZS 4,000,001 to 200,000,000) | n/a (resident individuals only) | Cap. 332 First Schedule para 2(3) item 2 and new subpara (4), FA 2026 s.27(a)(ii) and (iii) | Confirmed | | F0276 | TRA | Skills and Development Levy | 3.5% of monthly gross emoluments; employers with 10 or more employees; return and payment by the 7th of the following month | same | Vocational Education and Training Act Cap. 82 s.14 | Confirmed | | F0277 | TRA | SDL exemptions | Exempt: government bodies funded through Government subvention, diplomatic missions, UN bodies, aid institutions, religious institutions (worship staff), charities, registered educational institutions, LGAs, TESA interns, direct farm employees, water supply and sanitation authorities (casual labour on projects), Minister's gazetted exemptions | same | Cap. 82 s.19(1) (FA 2024 s.112 new (k); FA 2026 s.98 wording "through Government subvention") | Confirmed | | F0278 | ZRB (pointer) | Zanzibar SDL | 4% of monthly gross emoluments, employers with 4 or more employees | same | Zanzibar law (pointer); TRA Glance 25/26 item 5.0(ii) | Confirmed | | F0279 | NSSF | Contribution, private sector | 20% of wage: employee share not above 10% (10/10 or 15 employer / 5 employee), employer may pay all 20% | same | NSSF Act Cap. 50 s.12 | Confirmed | | F0280 | PSSSF | Contribution, public service | 20% of monthly salary: 15% employer, 5% employee | same | Public Service Social Security Fund Act Cap. 371 s.18(1) and (2) | Confirmed | | F0281 | WCF | Employer contribution | 0.5% of employees' gross monthly earnings, employer only, public and private sectors | same | Workers Compensation Act Cap. 263; Workers Compensation Regulations | Confirmed | | NEW-02-17 | TRA | Taxpayer Identification Number (TIN) registration | No fee prescribed; apply within 15 days of starting employment, business or investment | same | TAA Cap. 438 s.22(1) (FA 2026 s.72) | Confirmed | | NEW-02-28 | PSSSF | Late remittance of PSSSF contributions | Additional contribution of 1.5% of the unremitted amount, plus a further 1.5% of the aggregate unpaid for each month or part month after 30 days | same | Public Service Social Security Fund Act Cap. 371 s.19 (as amended by Act 9 of 2024) | Confirmed | | NEW-02-29 | WCF | Late payment of WCF contributions | Interest of 2% of the delayed amount | same | Workers Compensation Act Cap. 263 s.75(2); Workers Compensation Regulations 2016 reg 13(7) as amended 2021 | Confirmed | | F0442 | OSHA | General (annual) OSH inspection fee | TZS micro / small / medium / large (Total Liability up to 5m / 5m to 200m / 200m to 800m / above 800m; employees 1 to 4 / 5 to 49 / 50 to 99 / 100+): Agriculture, forestry, fishing 40,000 / 120,000 / 240,000 / 360,000; Mining and quarrying 160,000 / 480,000 / 960,000 / 1,440,000; Manufacturing, Energy and petroleum, Water and waste, Transport and storage, Accommodation and food, ICT, Professional and technical, Administrative and support, Public administration and parastatals, Education: 80,000 / 240,000 / 480,000 / 720,000 each; Construction per storey built 120,000 / 240,000 / 480,000 / 720,000; Financial and insurance, Real estate 120,000 / 360,000 / 720,000 / 1,080,000; Wholesale and retail, Human health and social work, Arts and recreation, Other services, Extraterritorial bodies 40,000 / 120,000 / 240,000 / 360,000 | same | GN 149 of 2015 First Schedule as amended by the OSH (General Administrative) (Amendment) Rules 2018, GN 719 of 16 Nov 2018 (in force 1 July 2018) | Confirmed | | F0443 | OSHA / courts | Occupying or using premises as a workplace without a certificate of registration or compliance licence | Fine not less than TZS 1,000,000 and not more than TZS 5,000,000 or imprisonment up to 12 months, or both; continuing offence up to TZS 100,000 a day | same | Occupational Health and Safety Act Cap. 297 s.17(5); compounding under GN 149 of 2015 Second Schedule item 3 (TZS 1,000,000) | Confirmed | | F0444 | OSHA | Occupational health services: medical examination of workers (per worker); compliance licence fee | Consultation TZS 20,000; audiometry 15,000; lung function 25,000; vision 15,000; peak expiratory flow 10,000; allergy 25,000; patch tests and laboratory analysis at prevailing cost. Compliance licence fee: abolished | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109); compliance licence fee abolished by GN 719 of 2018 | Confirmed | | F0445 | NSSF | Employer registration | No fee printed | same | NSSF Act Cap. 50 R.E. 2018 | Confirmed | | F0446 | NSSF | Late contribution penalty | 5% of the amount unpaid for each month or part of a month | same | NSSF Act Cap. 50 R.E. 2018 s.12 and s.14(1) | Confirmed | | F0447 | NSSF | Employers' penalty (tozo) amnesty, 1 June to 31 Dec 2026: 100% waiver if all principal arrears paid by 31 Aug 2026; 75% if paid September to October 2026; 50% if paid November to December 2026; 100% for employers with penalties only (no arrears at 31 May 2026) who pay on time to December 2026 | As stated | same | NSSF administrative amnesty (NSSF release, 17 Jul 2026) | Confirmed | | F0448 | WCF | Employer contribution (private and public sector); registration | 0.5% of employees' monthly earnings (private and public); no registration fee printed | same | Workers Compensation Act Cap. 263; Workers Compensation (Payment of Tariff) Regulations reg.5(2) as amended by GN 478F of 1 July 2022 | Confirmed | | F0449 | WCF | Late contribution interest | 2% of the amount delayed | same | Workers Compensation Act Cap. 263 s.75(2); Workers Compensation Regulations 2016 reg.13(7) as amended by GN 668 of 2021 | Confirmed | | F0452 | CMA | Referral of a labour dispute (CMA Form No. 1) | No fee published | same | Labour Institutions Act Cap. 300; CMA procedures | Confirmed | | NEW-04-40 | OSHA | Workplace registration fee (and registration form fee) | Nil since 1 July 2018 | same | GN 149 of 2015 First Schedule as amended by the OSH (General Administrative) (Amendment) Rules 2018, GN 719 of 16 Nov 2018 (in force 1 July 2018) (deletes 'WORKPLACES REGISTRATION FEES' items 1 to 20 and the rule 3 application fee) | Confirmed | | NEW-04-41 | OSHA | Ergonomics inspection fee | Same table as the general inspection fee (F0442), TZS 40,000 to 1,440,000 by sector and band | same | GN 149 of 2015 First Schedule as amended by the OSH (General Administrative) (Amendment) Rules 2018, GN 719 of 16 Nov 2018 (in force 1 July 2018) | Confirmed | | NEW-04-42 | OSHA | Inspection of boilers and pressure vessels (basic fee; hydraulic test; under-pressure test) | Steam boiler above 40 t/hr 800,000; 200,000; 200,000. 20 to 40 t/hr 600,000; 200,000; 200,000. 10 to 19 t/hr 600,000; 100,000; 100,000. 5 to 9 t/hr 400,000; 100,000; 100,000. 1 to 5 t/hr 300,000; 125,000; 125,000. Under 1 t/hr 100,000; 80,000; 120,000. Each hot water boiler 100,000; 100,000; 100,000. Economiser or superheater 100,000; 80,000; 80,000. Steam receivers and steam jacket vessels, air receivers (any diameter), autoclaves under 60 cm, other pressurised tanks 100,000; 50,000; 50,000. Steam tube oven 50,000; 50,000; 50,000 | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-43 | OSHA | Inspection of lifting equipment and gas installations | Passenger lift: over 20 persons 300,000; 11 to 15 250,000; 6 to 10 200,000; 3 to 5 150,000; 0 to 2 100,000 (twice a year). Powered cranes and hoists: over 100 t 300,000; 70 to 100 t 250,000; 50 to 70 t 200,000; 30 to 50 t 175,000; 10 to 30 t 150,000; 5 to 10 t 120,000; 1 to 5 t 100,000; below 1 t 80,000. Manual lifting: over 5 t 20,000; up to 5 t 10,000. Gas installation 200,000 per station | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-44 | OSHA | Electrical tests | Polarity 50,000 per point; continuity 50,000 per point; earth resistance 150,000 per point; insulation 200,000 per point; EMF 300,000. Rural petrol stations: the four point tests TZS 150,000 in total | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109); rule 7(4) added by GN 496F of 2021 (from 1 July 2021) | Confirmed | | NEW-04-45 | OSHA | Industrial hygiene measurements | Noise 60,000 per point or 100,000 per person; heat stress 60,000 per point; dust 120,000 per work point or 60,000 per person; gas detection 350,000 per point per gas; light 60,000 per point; vibration 200,000 per point; air current 60,000 per point; toxic gas emission 200,000 per source; indoor air quality 200,000 | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-46 | OSHA | OHS training | TZS 150,000 per day (residents) | TZS 300,000 per day (non-residents) | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-47 | OSHA | Accident and near-miss investigation; scrutiny of workplace drawings | Investigation TZS 500,000 per day per expert; drawing scrutiny TZS 300,000 per hour per drawing | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-48 | OSHA | OSH risk assessment, OSH impact assessment, post-tender qualification audit; approval of training manuals | TZS 450,000 per man hour each; training manual approval TZS 500,000 per manual | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-49 | OSHA | Other OSHA services | Private service provider application 100,000; duplicate certificate 50,000; workplace general register 50,000; safety sign material 15,000 per piece; abstract 50,000 | same | Occupational Safety and Health (General Administrative) Rules 2015, GN 149 of 2015, First Schedule (OHS Act Cap. 297 s.109) | Confirmed | | NEW-04-50 | OSHA | Compounding of OHS offences (selected) | Obstructing an inspector 1,000,000; operating unregistered 1,000,000; no periodic medical examination 1,000,000; no training 1,000,000; construction without approved drawings 1,000,000; missing safety representative 200,000; crane examination 200,000 | same | GN 149 of 2015 Second Schedule (rule 20); item 15 deleted by GN 719 of 2018 | Confirmed | ## Visas, residence and work permits (67) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0393 | Immigration Services Department | Ordinary (single entry) visa, up to 90 days: tourism, meetings, visiting friends or relatives, workshops; no work or business | Not applicable | USD 50 | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix; Visa Guidelines (PDF dated 5 Sep 2026) | Confirmed | | F0394 | Immigration Services Department | Business visa, single entry, maximum 90 days: machine repairs, short training, audits, feasibility studies, start-up arrangements; not a substitute for a residence permit | Not applicable | USD 250 | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix | Confirmed | | F0395 | Immigration Services Department | Multiple entry visa, up to 12 months, maximum 90 days a stay: USA tourists, non-resident directors of Tanzanian companies (BRELA search required), government consultants, spouses of Tanzanians or residents, international NGO representatives | Not applicable | USD 100 | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix | Confirmed | | F0396 | Embassy of Tanzania, Washington DC | Visa for American citizens (multiple entry, 12 months), applied at the mission | Not applicable | USD 100 | Mission fee table (Tanzanian mission, official for fees it charges abroad) | Confirmed | | F0397 | Immigration Services Department | Transit visa, not exceeding 7 days | Not applicable | USD 30 | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix | Confirmed | | F0398 | Immigration Services Department | Student visa: studies, research, internships, volunteering, exchange programmes, admitted students | Not applicable | USD 50 (up to 3 months); USD 250 (up to 2 years); USD 300 (research students); USD 550 (PhD students) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix | Confirmed | | F0399 | Immigration Services Department | Gratis visa: holders of diplomatic, service or official passports or recognised international organisation travel documents entering for official purposes, and dependants | Not applicable | Nil (gratis) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix | Confirmed | | F0400 | Embassy of Tanzania, Washington DC | Visa for other nationalities (single entry); travel document holders and stateless persons, applied at the mission | Not applicable | USD 50; travel document holders/stateless persons USD 50 | Mission fee table | Confirmed | | F0401 | Embassy of Tanzania, Washington DC | Rush visa processing at the mission (3 working days) | Not applicable | USD 20 | Mission fee table | Confirmed | | F0402 | Immigration Services Department | East Africa Tourist Visa | Not applicable | Not issued by Tanzania | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j) (Minister prescribes fees); Immigration Services Department fee matrix | Confirmed | | F0403 | TISEZA (one-stop centre, for Immigration) | Residence permit Class A (investors) filed through TISEZA | Not applicable | USD 3,050; East African citizens USD 1,550; diaspora investors USD 1,000; USD 50 for each dependant; plus 10% facilitation fee to TISEZA after approval | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Investment and Special Economic Zones Act 2025 (TISEZA one-stop centre) | Confirmed | | F0404 | TISEZA (one-stop centre, for Immigration) | Residence permit Class B (employees) filed through TISEZA | Not applicable | USD 2,050; East African citizens USD 550; USD 50 for each dependant; plus 10% facilitation fee to TISEZA after approval | As F0403 | Confirmed | | F0405 | Immigration Services Department | Residence permit Class A (investor), direct: A-3 other sector/industry investors and A-1 professional artist investor | Not applicable | A-3: USD 3,000 (EAC USD 1,500). A-1 professional artist investor (BASATA-registered company): USD 1,000 (EAC USD 500). Plus USD 50 re-entry pass per applicant and dependant | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | F0406 | Immigration Services Department | Residence permit Class B-1, specific employment by specific employer, direct | Not applicable | USD 2,000 (EAC USD 500); plus USD 50 re-entry pass per applicant and dependant | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | F0407 | Immigration Services Department | Residence permit Class C, by sub-class (summary) | Not applicable | USD 500 (EAC USD 250, diaspora USD 250) for C-1, C-2, C-7, C-8, C-10, C-11, C-13; USD 200 (EAC USD 100, diaspora USD 100) for C-3, C-4, C-5, C-6, C-9; C-12 refugees gratis; plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | F0409 | Immigration Services Department | Exemption certificate (Immigration): diplomats and their families, foreign expatriates on Government projects, students from EAC Partner States | Not applicable | Nil | Immigration Regulations 1997 (entry passes); Immigration CMS record on the Exemption Certificate | Confirmed | | F0411 | Immigration Services Department | Special pass (SP-1/SP-2): short employment or business activity, and in-country first-grant applicants awaiting a residence permit | Not applicable | No fee printed on the current fee matrix | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab); Immigration (Amendment) Regulations 2023, GN 428 (not re-read) | Confirmed | | F0412 | Immigration Services Department | Residence permit Class C-11: buyer of real estate not eligible for another permit category | Not applicable | USD 500 (EAC USD 250, diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | F0413 | Labour Commissioner (Prime Minister's Office) | Work permit Class A: investors and self-employed | Not applicable | USD 1,000 | Non-Citizens (Employment Regulation) Act Cap. 436 R.E. 2023 s.10(2)(a) and Fifth Schedule (inserted by Act No. 6 of 2021 s.47); s.13 | Confirmed | | F0414 | Labour Commissioner (Prime Minister's Office) | Work permit Class B: prescribed professions (medical and health, oil and gas experts, science and mathematics teachers and lecturers) | Not applicable | USD 500 | Non-Citizens (Employment Regulation) Act Cap. 436 R.E. 2023 s.10(2)(a) and Fifth Schedule (inserted by Act No. 6 of 2021 s.47); s.13 | Confirmed | | F0415 | Labour Commissioner (Prime Minister's Office) | Work permit Class C: other professions | Not applicable | USD 1,000 | Non-Citizens (Employment Regulation) Act Cap. 436 R.E. 2023 s.10(2)(a) and Fifth Schedule (inserted by Act No. 6 of 2021 s.47); s.13 | Confirmed | | F0416 | Labour Commissioner (Prime Minister's Office) | Work permit Class D: approved religious and charitable activities | Not applicable | USD 500 | Non-Citizens (Employment Regulation) Act Cap. 436 R.E. 2023 s.10(2)(a) and Fifth Schedule (inserted by Act No. 6 of 2021 s.47); s.13 | Confirmed | | F0417 | Labour Commissioner (Prime Minister's Office) | Work permit Class E: refugees | Not applicable | Gratis | Non-Citizens (Employment Regulation) Act Cap. 436 R.E. 2023 s.10(2)(a) and Fifth Schedule (inserted by Act No. 6 of 2021 s.47); s.13; s.12 as amended by Labour Laws (Amendments) Act No. 4 of 2025 | Confirmed | | F0418 | TISEZA | Facilitation fee on a work permit filed through TISEZA | Not applicable | USD 100 | TISEZA one-stop centre; Labour e-permit FAQ | Confirmed | | F0419 | Labour Commissioner | Class A holder engaging with another company in which he is a shareholder: written authorisation of the Labour Commissioner after a tax clearance certificate | Not applicable | No fee set | Cap. 436 s.9 as amended by Labour Laws (Amendments) Act No. 4 of 2025 | Confirmed | | F0420 | Minister responsible for labour / Labour Commissioner | Certificate of exemption from work permit requirement (and appeals) | Not applicable | Nil: no payment for an exemption application or an appeal | Cap. 436 R.E. 2023 s.4(4) to (6) (certificate in Third Schedule form); Labour e-permit FAQ | Confirmed | | F0422 | Labour Commissioner / courts | Non-citizen engaging in any occupation for reward, profit or non-profit, or any person employing or engaging a non-citizen, without a valid work permit or exemption certificate | Employer (any person): fine not less than TZS 10,000,000 or imprisonment not less than 2 years, or both | Fine not less than TZS 10,000,000 or imprisonment not less than 2 years, or both | Cap. 436 R.E. 2023 s.9(1) to (3) | Confirmed | | F0423 | Labour Commissioner / courts | False information, documents obtained by fraud or forgery, obstructing an officer, breach of permit conditions | Not applicable | Fine not less than TZS 10,000,000 or imprisonment not less than 12 months, or both | Cap. 436 R.E. 2023 s.20 (offences and penalties, as amended by Act No. 6 of 2021 s.45) | Confirmed | | F0424 | Labour Commissioner / courts | Failure to surrender a work permit or exemption certificate within 14 days before departure | Not applicable | Fine not less than TZS 10,000,000 or imprisonment not less than 12 months, or both | Cap. 436 R.E. 2023 s.17(3) and (4) | Confirmed | | F0425 | Labour Commissioner / courts | Failure without reasonable cause to comply with an authorised officer's demand to produce a permit or present oneself | Fine not less than TZS 5,000,000 or imprisonment not less than 6 months, or both | same | Cap. 436 R.E. 2023 s.6 | Confirmed | | F0426 | Immigration / courts | Unlawful entry or presence (incl. overstay) s.47(1)(i); working without a valid residence permit or pass s.47(1)(m); employing such a person s.47(1)(n); harbouring s.47(1)(l) | Employer and harbourer: fine not less than TZS 500,000 or imprisonment not exceeding 3 years, or both | same | Immigration Act Cap. 54 R.E. 2023 s.47(1) and (2) (general penalty; formerly s.45) | Confirmed | | F0427 | Immigration / courts | Offences relating to deportation | Not applicable | Fine not less than TZS 1,000,000 or imprisonment not exceeding 5 years, or both | Immigration Act Cap. 54 R.E. 2023 s.47(3) | Confirmed | | F0428 | Immigration Services Department | Overstay: per-day administrative fee | Not applicable | No per-day overstay fee published; overstay is unlawful presence, an offence under s.47(1)(i) | Immigration Act Cap. 54 R.E. 2023 s.47(1)(i) and (2); Immigration fee matrix | Confirmed | | F0451 | Prime Minister's Office (Labour, Employment and Relations) | Private employment agency (recruitment) licence, 1 year, renewable | Not published | Not published | National Employment Promotion Services Act Cap. 243; National Employment Services (Private Employment Promotion Agency) Regulations 2014; Guidelines for Private Employment Agencies 2025 | Confirm | | NEW-04-01 | Immigration Services Department | Residence permit A-2: diaspora investor (Tanzanian by origin who took another nationality), shareholder-director | Not applicable | USD 1,000 (diaspora rate; no EAC rate); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-02 | Immigration Services Department | Residence permit A-4: refugee investor, shareholder-director | Not applicable | USD 1,500 (EAC USD 1,500); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-03 | Immigration Services Department | Residence permit Class A: settled migrant | Not applicable | USD 1,050 all-in (no EAC rate) | Immigration Residence Permit brochure (30 Jul 2026) | Confirmed | | NEW-04-04 | Immigration Services Department | Residence permit B-2: diaspora employee (specific employment by specific employer) | Not applicable | USD 500 (diaspora); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-05 | Immigration Services Department | Residence permit B-3: short-term residence permit, specific employment up to 6 months | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); re-entry pass USD 250 as printed | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-06 | Immigration Services Department | Residence permit B-4: refugee employee | Not applicable | USD 500 (EAC USD 500; diaspora USD 500); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-07 | Immigration Services Department | Residence permit C-1: Researchers (approved by a competent authority; COSTECH research permit required) | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-08 | Immigration Services Department | Residence permit C-2: Retired persons aged 55 and above with assured income | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-09 | Immigration Services Department | Residence permit C-3: Missionaries in Government-approved religious activities | Not applicable | USD 200 (EAC USD 100; diaspora USD 100); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-10 | Immigration Services Department | Residence permit C-4: Winding up affairs after a Class B contract ends | Not applicable | USD 200 (EAC USD 100; diaspora USD 100); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-11 | Immigration Services Department | Residence permit C-5: Volunteers in non-remunerated activities | Not applicable | USD 200 (EAC USD 100; diaspora USD 100); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-12 | Immigration Services Department | Residence permit C-6: Medical treatment at recognised hospitals | Not applicable | USD 200 (EAC USD 100; diaspora USD 100); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-13 | Immigration Services Department | Residence permit C-7: Employees of NGOs holding a charitable certificate | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-14 | Immigration Services Department | Residence permit C-8: Parties and witnesses in courts and tribunals | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-15 | Immigration Services Department | Residence permit C-9: Interns in non-remunerated activities | Not applicable | USD 200 (EAC USD 100; diaspora USD 100); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-16 | Immigration Services Department | Residence permit C-10: Professional artists employed as such | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-17 | Immigration Services Department | Residence permit C-12: Refugees qualifying for any Class C category | Not applicable | Gratis (EAC gratis; diaspora gratis; re-entry pass gratis) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-18 | Immigration Services Department | Residence permit C-13: Others not eligible for any other immigration status | Not applicable | USD 500 (EAC USD 250; diaspora USD 250); plus USD 50 re-entry pass | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-19 | Immigration Services Department | Residence permit renewal (RPL), change of company in the same class (RG1), change of company and class (RG2), change of class in the same company (SG), returnee (RT) | Not applicable | No separate fee: each status is a fresh application at the class matrix fee | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-20 | Immigration Services Department | Residence permit cancellation or surrender | Not applicable | No fee published | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-21 | Immigration Services Department | Re-entry pass, charged with a residence permit for the applicant and each dependant | Not applicable | USD 50 each (B-3 short-term: USD 250; C-12 refugees: gratis) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-22 | Immigration Services Department | Dependant pass (spouse or children of a residence permit holder) | Not applicable | USD 550 (EAC USD 300) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-23 | Immigration Services Department | Dependant pass for a foreign wife married to a Tanzanian husband | TZS 200,000 | Not applicable (payable in TZS) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-24 | Immigration Services Department | Business pass | Not applicable | USD 200 (EAC USD 100) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-25 | Immigration Services Department | Interim pass | Not applicable | USD 600 (EAC USD 600) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-26 | Immigration Services Department | Student Pass 1 (students from visa-exempt states and EAC) | Not applicable | USD 200 (EAC gratis) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-27 | Immigration Services Department | Student Pass 2 | Not applicable | USD 100 (EAC gratis) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-28 | Immigration Services Department | Migrant pass | Not applicable | TZS 10,000 | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration Regulations 1997 (entry passes); Immigration fee matrix (Pass tab) | Confirmed | | NEW-04-36 | Labour Commissioner | Work permit renewal or change of class | Not applicable | Full class fee again (USD 1,000 / 500 / 1,000 / 500; E gratis); apply at least 60 days before expiry | Cap. 436 R.E. 2023 s.12(6) (ss.9 and 10 apply to renewal), s.13(3); s.12 as amended by Act No. 4 of 2025 | Confirmed | | NEW-04-37 | Labour Commissioner | Work Permit Register inspection fee | USD 50 | USD 50 | Non-Citizens (Employment Regulation) Act Cap. 436 R.E. 2023 s.10(2)(a) and Fifth Schedule (inserted by Act No. 6 of 2021 s.47); s.13 (Fifth Schedule item (a)); s.8(2) | Confirmed | | NEW-04-38 | Labour Commissioner | Replacement of a lost, stolen or damaged work permit or certificate of exemption | Not applicable | 'A prescribed fee'; no amount set in the Fifth Schedule | Cap. 436 R.E. 2023 s.15 | Confirmed | | NEW-04-51 | Immigration Services Department | Foreign intern (non-remunerated) in Tanzania | Not applicable | Residence permit C-9 USD 200 (EAC USD 100) plus USD 50 re-entry pass; short programmes may use the student visa (USD 50 up to 3 months; USD 250 up to 2 years) | Immigration Act Cap. 54 R.E. 2023 s.50(1)(j); Immigration fee matrix (Residence Permit tab) and e-Permit Residence Permit Guidelines (Version 2026.7) | Confirmed | | NEW-04-52 | COSTECH | National research permit (research clearance) for foreign researchers | Not published | USD 50 application fee plus USD 300 research fee per person (as reported by the Washington mission) | COSTECH research clearance; now on the NISSTI portal | Confirm | ## Identity, civil registration and passports (47) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0115 | RITA | Birth: search fee | TZS 3,000 | same | Births and Deaths Registration Act Cap. 108; RITA Registration fees page | Confirmed | | F0116 | RITA | Birth: registration of child under 10 years (incl. within 90 days, and late 90 days to 10 years) | TZS 8,000 | same | Births and Deaths Registration Act Cap. 108; RITA Registration fees page; RITA Births page | Confirmed | | F0117 | RITA | Birth: registration of person over 10 years | TZS 20,000 | same | Births and Deaths Registration Act Cap. 108; RITA Registration fees page | Confirmed | | F0118 | RITA | Birth certificate correction | TZS 13,000 | same | Births and Deaths Registration Act Cap. 108; RITA Registration fees page | Confirmed | | F0119 | RITA | Birth: copy of lost certificate | TZS 7,000 | same | Births and Deaths Registration Act Cap. 108; RITA Registration fees page | Confirmed | | F0120 | RITA | Birth certificate verification | TZS 6,000 | same | Births and Deaths Registration Act Cap. 108; RITA Registration fees page | Confirmed | | F0121 | RITA | Marriage certificate from Registrar General | TZS 40,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0122 | RITA | Certificate of subsisting marriage | TZS 40,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0123 | RITA | Certificate of marriage conducted outside the country | TZS 200,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0124 | RITA | Divorce certificate; divorce certificate issued outside the country | TZS 40,000; 200,000 (issued outside the country) | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0125 | RITA | Licence for marriage at a specific location | TZS 200,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0126 | RITA | Certificate of no impediment | TZS 300,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0127 | RITA | Certificate of single status (letter of no marriage) | TZS 200,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0128 | RITA | Verification of marriage or divorce certificate | TZS 40,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0129 | RITA | Search in marriage/divorce register | TZS 50,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0130 | RITA | Registration of amended certificate (monogamous to polygamous or reverse) | TZS 40,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0131 | RITA | Amendments in marriage/divorce certificate (search, amendment, Registrar's certificate) | TZS 40,000 / 50,000 as printed | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0132 | RITA | Marriage solemnisation licence | TZS 60,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0133 | RITA | Urgent marriage | TZS 200,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0134 | RITA | Permission to solemnise at a specific location for a sick person | TZS 20,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0135 | RITA | Government marriage announcement (notice) | TZS 100,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | F0136 | RITA | Certificate of marriage issued by district registrars and religious leaders | TZS 200,000 | same | Law of Marriage Act Cap. 29; RITA Registration fees page (marriage table) | Confirmed | | NEW-01-08 | RITA | Death registration within 30 days | TZS 8,000 | same | Births and Deaths Registration Act Cap. 108; RITA Deaths page | Confirmed | | NEW-01-09 | RITA | Late registration of death | TZS 20,000 | same | Cap. 108; RITA Deaths page | Confirmed | | NEW-01-10 | RITA | Certification (verification) of death certificate | TZS 7,000 | same | Cap. 108; RITA Deaths page | Confirmed | | NEW-01-11 | RITA | Registration of a death that occurred abroad | TZS 30,000 | same | Cap. 108; RITA Deaths page | Confirmed | | NEW-01-12 | RITA | Correction of death certificate | TZS 13,000 | same | Cap. 108; RITA Deaths page | Confirmed | | NEW-01-13 | RITA (Administrator General) | Will writing, storage and correction, by property value | Each of writing, storage, correction: TZS 20,000 (1 to 50m); 50,000 (50m to 200m); 100,000 (200m to 500m); 150,000 (over 500m); will drafted outside RITA: storage 100,000, correction 100,000 | same | Administrator-General (Powers and Functions) Act Cap. 27; RITA Will fees page | Confirmed | | NEW-01-14 | RITA (Administrator General) | Administration of deceased estates by the Administrator General | Assessed on estate size; no published amount | same | Administrator General (Powers and Functions) Act Cap. 27; RITA Probate and Administration page | Confirmed | | F0430 | NIDA | National ID card, replacement of a lost card: 1st; 2nd; 3rd and later | TZS 20,000; 30,000; 50,000 | Investor USD 100; 150; 200. Employee USD 50; 75; 100. Missionaries, researchers and students USD 20; 30; 40. Dependant USD 20; 30; 40 | Registration and Identification of Persons Act; NIDA published fees (no GN cited on page) | Confirmed | | F0431 | NIDA | National ID card, renewal of a worn or damaged card | TZS 20,000 (1st); 30,000 (2nd); 50,000 (3rd) | Investor USD 50; employee USD 25; missionaries, researchers and students USD 10; dependant USD 10 | As F0430 | Confirmed | | F0432 | NIDA | National ID card, first registration and first card | No fee stated | No fee stated | Registration and Identification of Persons Act; NIDA registration procedure | Confirmed | | F0433 | Immigration Services Department | Ordinary e-passport (10 years), applied for in Tanzania | TZS 150,000: TZS 20,000 application fee (control number after the online form) and TZS 130,000 submission fee (control number after the officer's check) | Not applicable | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026) | Confirmed | | F0434 | Embassy of Tanzania, Washington DC | Passport services at the Washington mission: new e-passport; damaged; lost or stolen (1st); lost or stolen (2nd and later); child born in the US | USD 90; USD 150; USD 250; USD 350; USD 90 | Not applicable | Mission fee table | Confirmed | | F0435 | Immigration (missions abroad) | Emergency travel document applied outside Tanzania (citizens only) | USD 20 | Not applicable | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026); mission fee table | Confirmed | | F0437 | Immigration Services Department | Diplomatic and service passports (5 years) | TZS 150,000 (TZS 20,000 application plus TZS 130,000 submission) in Tanzania; USD 90 applied abroad | Not applicable | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026) | Confirmed | | F0438 | Immigration Services Department (Minister for Home Affairs decides) | Citizenship by naturalisation: advance (submission) fee, non-refundable; applies to general, married woman and minor applications | Not applicable | USD 1,500 | Tanzania Citizenship Act Cap. 357 and Tanzania Citizenship Regulations 1997; Immigration fee matrix (Citizenship tab, posted 28 Feb 2026) | Confirmed | | F0439 | Immigration Services Department | Citizenship by naturalisation: total (USD 1,500 advance plus USD 3,500 after approval) | Not applicable | USD 5,000 in all | Tanzania Citizenship Act Cap. 357 and Tanzania Citizenship Regulations 1997; Immigration fee matrix (Citizenship tab, posted 28 Feb 2026) | Confirmed | | F0440 | Immigration Services Department | Renunciation of Tanzanian citizenship | USD 60 | Not applicable | Tanzania Citizenship Act Cap. 357 and Tanzania Citizenship Regulations 1997; Immigration fee matrix (Citizenship tab, posted 28 Feb 2026) | Confirmed | | NEW-04-29 | Immigration Services Department | Passport (ordinary, service or diplomatic) lost or stolen, replacement: 1st loss; 2nd loss | TZS 500,000; TZS 750,000 (in Tanzania). Abroad: USD 265; USD 365 | Not applicable | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026) | Confirmed | | NEW-04-30 | Immigration Services Department | Passport damaged, replacement | TZS 300,000 (in Tanzania); USD 165 abroad | Not applicable | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026) | Confirmed | | NEW-04-31 | Immigration Services Department | Emergency travel document (ETD) applied in Tanzania, citizens only | TZS 20,000 | Not applicable | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026) | Confirmed | | NEW-04-32 | Immigration Services Department | Convention Travel Document (refugees granted asylum in Tanzania) | Not applicable | TZS 20,000 | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026); Refugees Act 1998 | Confirmed | | NEW-04-33 | Immigration Services Department | Certificate of Identity (non-citizen unable to obtain a national passport, or stateless) | Not applicable | TZS 10,000 (not issued abroad) | Tanzania Passports and Travel Documents Act Cap. 42 R.E. 2023; Immigration fee matrix; CGI passport and travel document guide (17 April 2018, reposted 9 Sep 2026) | Confirmed | | NEW-04-34 | Immigration Services Department | Duplicate certificate of naturalisation | Not applicable | TZS 300,000 (general naturalisation form); USD 400 (married-woman form) | Tanzania Citizenship Act Cap. 357 and Tanzania Citizenship Regulations 1997; Immigration fee matrix (Citizenship tab, posted 28 Feb 2026); Immigration application forms | Confirmed | | NEW-04-35 | Immigration Services Department | Citizenship by registration | Not applicable | No registration route or fee on the fee matrix | Tanzania Citizenship Act Cap. 357 and Tanzania Citizenship Regulations 1997; Immigration fee matrix (Citizenship tab, posted 28 Feb 2026) | Confirmed | | NEW-04-39 | Labour Commissioner / courts | Employer's late half-yearly return on employment of non-citizens (due 30 June and 31 December) | TZS 500,000 for each month or part of a month of delay | same | Cap. 436 R.E. 2023 s.16(1) and (3) | Confirmed | ## Imports and customs (63) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0304 | TRA | Import duty, EAC CET band 1: raw materials, pharmaceuticals, capital goods, hand hoes, agricultural implements | 0% | same | EAC Customs Management Act 2004; EAC Common External Tariff 2022 (bands as published by TRA) | Confirmed | | F0305 | TRA | Import duty, EAC CET band 2: semi-finished goods | 10% | same | EAC CET 2022 | Confirmed | | F0306 | TRA | Import duty, EAC CET band 3: final consumer goods or finished commercial goods | 25% | same | EAC CET 2022 | Confirmed | | F0307 | TRA | Import duty, EAC CET band 4: fully finished goods or special taxes items | 35% (sensitive items listed in the CET and in EAC stays can carry higher or specific rates) | same | EAC CET 2022 | Confirmed | | F0309 | TRA | Railway Development Levy (RDL) on goods entered for home consumption | 2% of customs value (CIF) | same | Railways Act Cap. 170 s.72(4) and (5)(a), rate amended by Finance Act 2024 (Act No. 6 of 2024) s.75(a); s.72 further amended by Finance Act 2026 s.61 | Confirmed | | F0310 | TRA | RDL exemptions | Nil on: goods in the Fifth Schedule to EACCMA; Chapter 30 pharmaceuticals; Chapter 90 equipment; fertilizers; Jet A1 kerosene; from 1 July 2026 also sheath contraceptives HS 4014.10.00 | same | Railways Act Cap. 170 s.72(6); Finance Act 2026 s.61(a) | Confirmed | | F0311 | TRA | Customs Processing Fee (CPF), goods entered for home consumption | 0.6% of FOB value | same | Rate and base as published by TRA (Taxes and Duties at a Glance 2025/26, item 17); charging section not located in the TRA Act Cap. 399 R.E. 2019 or the Customs (Management and Tariff) Act Cap. 403 R.E. 2019 (both searched) | Confirmed | | F0312 | TRA | VAT on imports | 18% Mainland (Zanzibar: 15%, ZRA) | same | Value Added Tax Act Cap. 148; value of import under s.9 | Confirmed | | F0313 | TRA | Industrial Development Levy (IDL) on scheduled imports | 5% to 15% of customs value by item (e.g. starch 5%, pasta 15%, imported laundry or bar soap 15%, Portland cement 10%, furniture 94.01/94.03 10%, ceramic tiles 5%, optical fibre cables 10%); starch, pasta and optical fibre cables from 1 Jan 2026 | same | Imports Control Act Cap. 276 s.18A and Schedule (28 items), Schedule substituted by Finance Act 2025 (Act No. 11 of 2025) s.45; s.18A introduced by Finance Act 2024 s.30 | Confirmed | | F0314 | TRA | IDL items added from 1 July 2026 | Exercise books/notebooks 4820.10.00, 4820.20.00: 5%; fishing nets 5608.11.00: 10%; steel structures 7308.90.99: 10%; aluminium doors, windows and frames 7610.10.00: 5%; trailers 8716.31.90, 8716.39.90, 8716.40.90: 5% | same | Imports Control Act Cap. 276 Schedule items 29 to 33, added by Finance Act 2026 s.19(c) | Confirmed | | F0316 | TRA | Fuel levy (road and fuel tolls); petroleum levy, at import of fuel | Fuel levy TZS 523 a litre (petrol, diesel); petroleum levy TZS 250 a litre (kerosene, gas oil, motor spirit) | same | Road and Fuel Tolls Act Cap. 220 (s.5 distribution substituted by Finance Act 2026 s.63); Petroleum Act (petroleum levy) | Confirmed | | F0323 | TRA | Used motorcycles HS 87.11 aged over 3 years | 10% | same | Cap. 147 (as published by TRA) | Confirmed | | F0326 | TRA | Imported used tableware, kitchenware and utensils | 20% | same | Cap. 147 (as published by TRA) | Confirmed | | F0327 | TRA | Other import excise changed by FA 2026 | Perfumes and cosmetics headings 33.03, 33.04, 33.05 and 33.07: 10% to 15%; imported artificial flowers 67.02: 20% (new); HS 8516.79.00 other electro-thermic appliances: 10%, locally manufactured and imported (new); imported plastic or rubber footwear 6402.99.00: 10% (new, per pair) | same | Cap. 147 Fourth Schedule, amended by Finance Act 2026 s.10(b) to (e) | Confirmed | | F0329 | TRA | Imported seats (94.01) and furniture (94.03) | 25% from 1 July 2025 (was 20%) | same | Cap. 147 Fourth Schedule, amended by Finance Act 2025 s.34 | Confirmed | | F0330 | TRA | Imported tomato ketchup and other tomato sauces (2103.20.00) and other sauces (2103.90.00) | TZS 324 a kg from 1 July 2026 (was TZS 300 a kg from 1 July 2024) | same | Cap. 147 Fourth Schedule heading 21.03, inserted by Finance Act 2024 s.22, rate substituted by Finance Act 2026 s.10(a) | Confirmed | | F0331 | TRA | Indexation of specific excise rates | Adjusted annually by the year on year actual inflation rate for the period ending March plus 2 percent | same | Cap. 147 s.126(3), substituted by Finance Act 2026 s.8(a) | Confirmed | | F0344 | TRA | Customs agent: application fee (new and renewal, non-refundable) | USD 50 | Clearing and forwarding reserved to citizens (GN 487A of 2025) | EACCMA 2004 s.145; EAC Customs Management Regulations 2010 reg.149(2); Form C.20 | Confirmed | | F0345 | TRA | Customs agent licence fee, payable after passing the interview | USD 400 | Clearing and forwarding reserved to citizens (GN 487A of 2025) | EACCMR 2010 reg.151(1) | Confirmed | | F0346 | TRA | Customs agent security bond (new applicants) | TZS 100,000,000 | Clearing and forwarding reserved to citizens (GN 487A of 2025) | EACCMA 2004; TRA licensing conditions | Confirmed | | F0347 | TRA | Private bonded warehouse security | Minimum TZS 500,000,000 | same | EACCMA 2004; TRA licensing conditions | Confirmed | | F0348 | TRA | General (public) bonded warehouse security | Minimum TZS 1,000,000,000 | same | EACCMA 2004; TRA licensing conditions | Confirmed | | F0349 | TRA | Manufacture under bond (MUB) security | Minimum TZS 2,000,000,000 | same | EACCMA 2004; TRA licensing conditions | Confirmed | | F0353 | TRA | Inland container depot (ICD) and container freight station (CFS) securities | CB2 at least TZS 500,000,000; CB13 at least TZS 2,000,000,000 | same | EACCMA 2004; TRA licensing conditions | Confirmed | | F0354 | TRA | Validity of all customs licences | 12 months from the date of issue | same | EACCMA as cited by TRA (East African Community Customs Management Act, 2023) | Confirmed | | F0355 | TBS (collected by contracted PVoC service providers) | PVoC certificate of conformity, Route A | 0.50% of FOB; minimum USD 250, maximum USD 5,000 | same | Standards Act No. 2 of 2009 s.4(1)(s); TBS Guideline for PVoC Programme 2025, section K | Confirmed | | F0356 | TBS (PVoC providers) | PVoC Route B | 0.45% of FOB; minimum USD 250, maximum USD 5,000 | same | Standards Act No. 2 of 2009 s.4(1)(s); TBS Guideline for PVoC Programme 2025, section K | Confirmed | | F0357 | TBS (PVoC providers) | PVoC Route C (licensing route) | 0.25% of FOB; minimum USD 250, maximum USD 5,000 | same | Standards Act No. 2 of 2009 s.4(1)(s); TBS Guideline for PVoC Programme 2025, section K | Confirmed | | F0358 | TBS | PVoC fee exclusions (testing, container sealing, re-inspection) | Not set by TBS; the 2025 guideline prints only the route fee table | same | Standards Act No. 2 of 2009 s.4(1)(s); TBS Guideline for PVoC Programme 2025, section K | Confirmed | | F0359 | TBS | Penalty, PVoC-regulated general goods arriving without a CoC | 15% of the total invoice value (as assessed by TRA), plus destination inspection costs | same | TBS Applicable Penalty for Uninspected Regulated Products under the PVoC Programme (2025) | Confirmed | | F0360 | TBS | Destination inspection fee (general goods) | TZS 100,000 | same | TBS PVoC penalty and DI costs schedule (2025) | Confirmed | | F0361 | TBS | Batch certification fee at destination inspection | TZS 6 per kg (other products); TZS 2.5 per kg (sugar) | same | TBS DI costs schedule (2025); Standards (Imports Registration and Batch Certification) Regulations 2021, GN 681 of 2021, reg.12(3) (fee as prescribed) | Confirmed | | F0362 | TBS | Physical verification and service fees (destination inspection, general goods) | TZS 180,000 | same | TBS Destination Inspection procedure for general goods (2020), still linked by TBS as current | Confirmed | | F0363 | TBS | Small quantities or personal effects service fee | TZS 30,000 | same | TBS Destination Inspection procedure for general goods (2020) | Confirmed | | F0364 | TBS | Testing at destination inspection | Varies by product | same | TBS DI costs schedule (2025) | Confirmed | | F0365 | TBS | Product certification; food and cosmetics premises and product registration | Not published | Not published | TBS fees page | Confirmed | | F0366 | TBS | PVoC exemptions granted on application | Categories: personal effects; raw materials, machinery and spares for TBS-certified manufacturers; CTI-member manufacturers; TISEZA capital goods; mining and exploration goods; government project goods; donated, religious and charity goods; consignments below USD 5,000; TBS-certified products; temporary imports; pharmaceutical raw and packaging materials (TMDA); diplomatic goods; consolidated goods (TASAC licence); aircraft spare parts | same | TBS PVoC Programme Exemptions 2025 (approved by Director General) | Confirmed | | F0367 | TMDA | Import permit: medicinal products; medical devices and diagnostics; antiseptics and disinfectants; medical laboratory equipment | 2% of FOB each | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy), items 102 to 104 and 106 | Confirmed | | F0368 | TMDA | Import permit, donated medicines, devices and diagnostics | 0.25% of FOB | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy), item 105 | Confirmed | | F0370 | TMDA | Registration of imported human or veterinary medicine: non-biological; biological | USD 2,000; USD 3,000 | (Imported rate) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy), items 4 and 5 | Confirmed | | F0371 | TMDA | Annual retention: imported medicines; registered devices; registered diagnostics | USD 300; USD 200; USD 200 | (Imported rate) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy), items 6, 26 and 42 | Confirmed | | F0372 | TMDA | Medical devices: notification; registration Class A; Class B; Classes C and D | Domestic: TZS 50,000; TZS 100,000; TZS 200,000; TZS 500,000 | Imported: USD 100; USD 500; USD 2,500; USD 2,500 | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2022, GN 686 of 2022 | Confirmed | | F0373 | TMDA | In-vitro diagnostics registration, Class A to D (imported) | USD 300 (A); USD 1,000 (B); USD 1,500 (C); USD 2,000 (D) | (Imported rate) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy), items 36 to 39; GN 686 of 2022 | Confirmed | | F0374 | TMDA | GMP inspection of foreign manufacturing site | USD 4,000 (East Africa); USD 4,500 (SADC); USD 5,000 (rest of Africa); USD 6,000 (Asia); USD 6,500 (Europe); USD 7,500 (Americas, Australia and New Zealand) | Foreign sites | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy) | Confirmed | | F0375 | TMDA | Premises: pharmaceutical importer; importing warehouse | TZS 300,000 each | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy) | Confirmed | | F0377 | TPHPA | Plant import permit and import inspection | Permit: non-commercial TZS 25,000; research TZS 60,000; commercial TZS 130,000 per consignment. Inspection: non-commercial or wood packaging TZS 10,000; commercial up to 1,000 kg TZS 25,000; above that TZS 25,000 + TZS 10/excess kg (wheat TZS 16), falling to TZS 9 (wheat TZS 15) above 1,000,000 kg | same | GN 929 of 2024, Second Schedule Part B item 1(a) | Confirmed | | NEW-03-01 | TRA (EAC Council of Ministers) | EAC CET stay: cane sugar (gap sugar) 1701.14.90 imported under a Sugar Board permit | 35% (CET 100% or USD 460/MT, whichever higher) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, item 69 | Confirmed | | NEW-03-02 | TRA (EAC) | EAC CET stay: worn clothing, footwear and other worn articles 6309.00.10/20/90 | 35% (CET 35% or USD 0.40/kg, whichever higher) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, item 20 | Confirmed | | NEW-03-03 | TRA (EAC) | EAC CET stay: mineral and aerated waters 2201.10.00 (sensitive for Tanzania); salt 2501.00.90 | Waters 60% (CET 35%); salt 50% (CET 35%) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 88 and 222 | Confirmed | | NEW-03-04 | TRA (EAC) | EAC CET stay: textiles | Vitenge (5208.51.10 and eight other lines) 35% (CET 50%); cotton grey fabric (5208.11.00 and 13 other lines) 35% or USD 0.30/metre, whichever higher (CET 25%); cotton yarns 52.05 to 52.07 except 5205.23.00: 25% (CET 10%) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 6, 7 and 121 | Confirmed | | NEW-03-05 | TRA (EAC) | EAC CET stay: edible oils | Refined edible oils (1507.90.00, 15.09, 15.10, 1511.90.30/90, 1512.19.00 and others): 35% or USD 300/MT, whichever higher; crude soya, groundnut, coconut, palm kernel, rape, mustard, linseed oils: 10%; crude palm oil 1511.10.00: 10% (CET 0%) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 119, 120 and 124 | Confirmed | | NEW-03-06 | TRA (EAC) | EAC CET stay: iron, steel and aluminium products | Rebar and hollow profiles (7213.10/20/99, 7306.69/90, 7306.30/50/61): 25% or USD 250/MT; bars and rods 72.14: 35% or USD 250/MT; cold-rolled 7209.16 to 7209.90, 7211.23, 7211.90, 7226.92, 7212.20, 7225.50: 10% or USD 125/MT; zinc-coated 7210.30 and 7210.41: 35% or USD 500/MT; 7210.49/61/69/70/90 and 7212.40/50: 35% or USD 350/MT; 7212.30, 7225.91/92/99: 25% or USD 300/MT; 7212.60, 7226.99: 10% or USD 300/MT; welding electrodes 8311.10: 35% or USD 250/MT; aluminium bars and profiles 7604.10/21/29: 25% or USD 550/MT (all whichever higher) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 101, 112 to 118, 144, 146, 152, 153, 155, 201, 221, 252 | Confirmed | | NEW-03-07 | TRA (EAC) | EAC CET stay: building materials | Stone tiles 6802.10 to 6802.99: 35% or USD 2/sq m, whichever higher (CET 25%); float, safety and multiple-walled glass 7005.10 to 7005.30, 7007.19, 7007.29, 7008.00: 35% (CET 10%); fibreboard 44.11 and plywood 44.12: 35% (CET 25%); plastic doors and windows 3925.20.00: 35% (CET 25%); gypsum powder 2520.20.00: 10% (CET 0%) | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 8, 57, 127, 223 to 225, 250, 251 | Confirmed | | NEW-03-08 | TRA (EAC) | EAC CET stay: consumer and industrial goods | Washing powder 3402.90.00 and surface-active agents 3402.49/50: 35% or USD 350/MT, whichever higher; baby diapers 9619.00.90: 35%; horticultural products 0604.20, 0604.90, 0808.10, 0808.30: 35%; kraft paper 4804.51, paper 4811.90, synthetic twine 5607.50, motorcycle tyres 4011.40: 25% (CET 10%); cocoa powder 1805.00, plastic monofilament 3916.10 to 3916.90, calcium carbonate 2836.50: 10% (CET 0%); safety matches 3605.00: 25% or USD 1.35/kg, whichever higher | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 4, 5, 56, 73, 74, 102, 108, 194, 220, 249, 291, 292 | Confirmed | | NEW-03-09 | TRA (EAC) | EAC CET stays at 0% for specified Tanzanian importers | Buses for more than 25 persons for the rapid transport project (8702.10.99, 8702.20.99, 8702.90.99): 0%; smart cards 8523.52.00 imported by NIDA: 0%; cash registers, EFD and POS machines 8470.50/90 imported by government or authorised persons: 0%; garment and footwear manufacturers' tools (Tables VIII and IX), e.g. scissors 8213.00 0%, hand saws 8202.10 0%, safety pins 7319.40 10% | same | EAC Gazette Vol. AT 1 No. 16 of 30 June 2026, Legal Notice No. EAC/160/2026, Table I, items 3, 24, 25, 109 and Tables VIII and IX | Confirmed | | NEW-03-10 | TRA (EAC) | EAC CET amendments applying in all Partner States from 1 July 2026 | Ceramic tiles and finishing ceramics 6907.21 to 6907.40: 35% or USD 3/sq m; nails and tacks 7317.00: 35% or USD 0.35/kg; active yeast 2102.10: 25% or USD 0.66/kg; lubricants 2710.19.51: 25% or USD 0.46/litre; paper 4802.56: 25% or USD 0.2/kg; paper 4802.57: 10% or USD 0.08/kg (all whichever higher) | same | Legal Notice No. EAC/160/2026, Table X (Amendment to duty rates in the EAC CET) | Confirmed | | NEW-03-11 | TRA (EAC) | EAC duty remission for Tanzanian manufacturers (inputs), FY 2026/27 | Hard wheat 1001.99.10/90: 10% instead of 35%; RBD palm stearin 1511.90.40 for soap makers: 0% instead of 10%; paper for corrugated boxes 4804.19/39/52: 0%, 4805.24/25: 10%; packaging for dairy (yoghurt, UHT, powdered milk), agricultural seeds and processed coffee: 0%; radiator inputs: 0%; surface-active agents for detergents 3402.31/39: 0%; garment, textile and footwear inputs per LNs EAC/164, 167 and 171 of 2026 | same | EAC Customs Management Act s.140; EAC Customs Management (Duty Remission) Regulations 2008; Legal Notice No. EAC/161/2026 Table A (and LNs 164, 167, 171 of 2026) | Confirmed | | NEW-03-23 | TRA | Annual licence fee: bonded warehouse; bonded factory (manufacture under bond); inland container depot (closes the bonded warehouse licence fee gap) | USD 1,500 each, pro rata if issued during the year; government-owned ICDs exempt | same | East African Community Customs Management Regulations 2010, reg.75(1), reg.154(1) and reg.57(3) | Confirmed | | NEW-03-24 | TRA | Customs service and certificate fees | Certified copy of a document USD 5; landing certificate USD 10 per entry; transshipment USD 10; transfer of ownership USD 10; certificate of weight USD 5; approval of alterations USD 5; cancellation of entries USD 10; other certificate USD 3; amendment of inward report USD 10 | same | East African Community Customs Management Regulations 2010, reg.216 Table 2 | Confirmed | | NEW-03-25 | TRA | Customs overtime attendance fees | Up to USD 20 per vehicle (private passenger vehicles at land frontier stations); up to USD 20 per hour elsewhere | same | East African Community Customs Management Regulations 2010, reg.6 | Confirmed | | NEW-03-26 | TRA | Rent on goods in a Customs or Government warehouse; overstayed cargo | USD 0.3 per cubic metre per day. Import cargo not documented within 21 days of discharge moves to the Customs warehouse; entered goods left in port over 90 days may be sold (TPA) | same | East African Community Customs Management Regulations 2010, regs.82 and 84; TPA Tariff Book Clause 20.3 | Confirmed | | NEW-03-27 | TRA | Value of an import for VAT (closes the RDL and CPF gap) | Customs value + customs duty + any tax, levy, fee or fiscal charge other than customs duty and VAT payable on the import; RDL, CPF, excise and IDL therefore sit inside the VAT base | same | Value Added Tax Act Cap. 148 R.E. 2019 s.9 (as amended by Act No. 2 of 2016 s.92) | Confirmed | | NEW-03-34 | WMA | Verification fees for weighing and measuring instruments and pre-packaged goods (including imports) | Not obtained | Not obtained | Weights and Measures Regulations 2019, GN 288 of 2019, Schedule | Confirm | ## Exports and export charges (47) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0308 | TRA | Goods originating in EAC or SADC Partner States that meet the Rules of Origin | 0% | same | EAC Customs Union Protocol; SADC Protocol on Trade | Confirmed | | F0315 | TRA | IDL EAC-origin exemption | Not charged on goods originating in EAC Partner States that meet EAC Rules of Origin, unless that Partner State imposes trade barriers on Tanzanian goods (from 1 July 2026) | same | Imports Control Act Cap. 276 s.18A(3), added by Finance Act 2026 s.18 | Confirmed | | F0332 | TRA | Export tax: raw hides and skins | 80% of FOB or USD 0.52/kg, whichever greater | same | Export Tax Act Cap. 196 Schedule item 1 | Confirmed | | F0333 | TRA | Export tax: wet blue leather | 10% of FOB | same | Cap. 196 Schedule item 2 | Confirmed | | F0334 | TRA | Export tax: copper waste and scrap metals HS 7204 and 7404 | 30% or USD 150/MT, whichever higher | same | Cap. 196 Schedule item 3 | Confirmed | | F0335 | TRA | Export tax: crude sunflower oil 1512.11.00; sunflower seeds 1206.00.00 | 10% of FOB each (from 1 July 2024) | same | Cap. 196 Schedule items 4 and 5, added by Finance Act 2024 s.24 | Confirmed | | F0336 | TRA | Export tax: veneered sheets, heading 44.08 | 30% of FOB or TZS 150/kg, whichever greater (from 1 July 2025) | same | Cap. 196 Schedule item 6, added by Finance Act 2025 s.37 | Confirmed | | F0337 | TRA | Export tax: waste and scrap paper or paperboard, heading 47.07 | 30% of FOB or TZS 200/kg, whichever higher (from 1 July 2026) | same | Cap. 196 Schedule item 7, added by Finance Act 2026 s.12 | Confirmed | | F0338 | TRA | Export tax: cotton cake 2306.10.00, sunflower cake 2306.30.00, wheat bran 2302.30.00, rice bran 2302.40.00, maize bran 2302.10.00 | TZS 50/kg (from 1 July 2026) | same | Cap. 196 Schedule item 8, added by Finance Act 2026 s.12 | Confirmed | | F0339 | TRA | Export tax: quartz sands (heading 25.06) and feldspar 2529.10.00 | 10% of FOB or TZS 200/kg, whichever higher (from 1 July 2026) | same | Cap. 196 Schedule item 9, added by Finance Act 2026 s.12 | Confirmed | | F0340 | Cashewnut Board / TRA | Raw cashew nuts export levy | 15% of FOB or USD 160/MT, whichever greater | same | Cashewnut Industry Act Cap. 203 s.18(1); proviso to s.18(2) substituted by Finance Act 2025 s.25 | Confirmed | | F0341 | TCCIA | EAC certificate of origin | TZS 5,000 plus TZS 2,500 printing (prior figure kept) | same | EAC Customs Union (Rules of Origin) Rules 2015 (rule number not verified) | Confirm | | F0342 | Mining Commission | Mineral export permit application | USD 100 | same | Mining Commission export procedure (Mining Act Cap. 123) | Confirmed | | F0343 | TRA | All other exports | No export tax outside the Cap. 196 Schedule and the cashew levy; exported goods zero-rated for VAT | same | Export Tax Act Cap. 196 Schedule; VAT Act Cap. 148 s.55(1) | Confirmed | | F0350 | TRA | Revolving bond for removal of cargo to and from bonded warehouses and MUB | Minimum TZS 100,000,000 | same | EACCMA 2004; TRA licensing conditions | Confirmed | | F0351 | TRA | Transporter of goods under customs control: licence fee per carrying unit | USD 200 per vehicle (carrying unit) | same | EACCMR 2010 reg.104(9) and reg.211(1); Forms C.28 and C.40 | Confirmed | | F0352 | TRA | Transporter security bond | TZS 10,000,000 (C.28 or C.40) or TZS 50,000,000 (both licences) | same | EACCMA 2004; TRA licensing conditions | Confirmed | | F0376 | TPHPA | Export phytosanitary certificate and export inspection | Certificate: non-commercial TZS 25,000; research TZS 65,000; commercial TZS 130,000. Inspection: TZS 25,000 up to 1,000 kg; 1,000 kg to 1,000,000 kg TZS 25,000 + TZS 13/excess kg (cash and oil crops, other crops) or TZS 8/excess kg (cereals, pulses, horticulture, roots, tubers); above 1,000,000 kg TZS 25,000 + TZS 12 or TZS 7 per excess kg | same | Plant Health (Amendment) Regulations 2024, GN 929 of 2024 (published 22 Nov 2024), Second Schedule Part B item 1(b) | Confirmed | | F0378 | TFRA | Fertiliser import fee (inspection); export permit | 1.2% of CIF; USD 0.5 a tonne | same | Fertilizers Regulations 2026, GN 68 of 2026 (published 20 Feb 2026), reg.37(4)(c), reg.38(2)(e) and Third Schedule | Confirmed | | F0379 | Ministry of Livestock and Fisheries | Livestock movement permit; livestock export fee | Movement: cattle TZS 2,500, sheep and goats TZS 1,500 per head. Export: cattle TZS 25,000, sheep and goats TZS 5,000, pigs TZS 10,000, mules and donkeys TZS 30,000 per head; import fee nil for these | same | Animal Diseases (Animals and Animal Products Movement Control) Regulations, GN 489A of 2020, Thirteenth and Fourteenth Schedules, as amended by GN 478C of 2022 | Confirmed | | F0380 | Ministry of Livestock and Fisheries | Fish export licence | TZS 50,000 to 200,000 a year plus 2% per consignment (prior figure kept) | TZS 400,000 a year plus 2% per consignment (prior figure kept) | Fisheries (Fees and Charges) Regulations 2018, First Schedule, as amended | Confirm | | F0381 | Cashewnut Board of Tanzania | Export permit; service levy | Permit free; 0.3% of turnover (prior figure kept) | same | Cashewnut Industry Act Cap. 203 | Confirm | | F0383 | TASAC | Clearing and forwarding agent: application; annual registration; duplicate certificate | USD 20; USD 100; USD 30 | As printed: USD 50; USD 200; USD 100 (activity reserved to citizens under GN 487A of 2025) | Tanzania Shipping Agencies (Clearing and Forwarding Agents) Regulations, GN 340 of 2018, Third Schedule (reg.6(g)) | Confirmed | | F0384 | TASAC (floor on private agent fees) | Minimum clearing and forwarding agency fees, sea and inland waterways containers | Import and export: USD 150 (20 ft), USD 200 (40 ft); transit: USD 200 (20 ft), USD 250 (40 ft); payable in TZS equivalent | same | Tanzania Shipping Agencies (Fees for Clearing and Forwarding Services) Order 2026, GN 83 of 2026 (published 20 Mar 2026) | Confirmed | | F0385 | TASAC (floor) | Minimum agency fees, other cargo | Dry and liquid bulk USD 0.6/MT (import and export), USD 0.5/MT (transit); motor vehicle USD 130; heavy equipment USD 250; air: parcels and couriers USD 60, general cargo USD 90, precious metals and minerals exports USD 130 per AWB | same | GN 83 of 2026 Schedule | Confirmed | | F0386 | TASAC | Offence for charging below the floor | Offence; penalty as prescribed under the Tanzania Shipping Agencies Act | same | GN 83 of 2026; Tanzania Shipping Agencies Act Cap. 415 | Confirmed | | F0387 | TASAC (licensed shipping agents) | Shipping agency fees on seaborne imports (range by trade route) | Petroleum and dry bulk USD 0.36 to 0.43/ton; liquid bulk USD 0.36 to 1.07/ton; general cargo USD 1.07 to 2.49/freight ton; 20 ft USD 21.36 to 49.84; 40 ft USD 42.72 to 99.67; 40 ft high cube USD 53.40 to 124.59 | same | Tanzania Shipping Agencies (Shipping Agents) Regulations, GN 339 of 2018, Third Schedule | Confirmed | | F0388 | TASAC (licensed shipping agents) | Shipping agency fees on seaborne exports (all destinations) | Non-containerised USD 0.36/ton; 20 ft USD 7.12; 40 ft USD 14.24; 40 ft high cube USD 35.60 | same | GN 339 of 2018, Third Schedule | Confirmed | | F0389 | TASAC | TASAC shipping business fees, charges and commissions (TASAC acting as agent) | Clearing and forwarding by TASAC: container USD 200 (20 ft) or USD 250 (40 ft) or 0.4% of value, whichever higher; vehicles USD 100 a unit; mining heavy machines USD 250 or 0.2% of value; minimum per consignment USD 50. Documentation control USD 1.5 per B/L or USD 300 per manifest, whichever higher. Minimum agency commission 3.5% of gross freight (liner) | same | Tanzania Shipping Agencies (Shipping Business Fees, Charges and Commissions) Order 2021, GN 181 of 2021 (revoking GN 743 of 2019) | Confirmed | | F0390 | TASAC | Clearing of designated exclusive items (minerals and concentrates, firearms and ammunition, government trophies, live animals) | Firearms and ammunition USD 150 per B/L; government trophies USD 100 per B/L; livestock USD 200 per B/L; minerals loose USD 300 (up to 300 t), USD 500 (301 to 1,500 t), USD 1,700 (1,501 to 3,000 t), USD 2,500 (over 3,000 t) per B/L; containerised USD 300 (20 ft), USD 350 (40 ft); by air USD 50 (samples) to USD 2,000 (value above USD 5,000,000) per AWB | same | GN 181 of 2021 Schedule Parts A, C, D and E; exclusive-items regime under Tanzania Shipping Agencies (Clearing and Forwarding of Exclusive Items) Regulations, GN 184 of 2025 | Confirmed | | F0391 | TASAC | Miscellaneous port services: application; licence Category A, B, C | Sea port: USD 40; USD 400; USD 1,000; USD 5,000. Inland waterways port: USD 10; USD 100; USD 200; USD 1,000 | same | Tanzania Shipping Agencies (Miscellaneous Port Services) Regulations, GN 343 of 2018, Third Schedule | Confirmed | | F0392 | TASAC | Shipping agent licence | Application USD 50; annual licence USD 3,000 (sea port) or USD 500 (inland waterways port); duplicate USD 350 (sea port) or USD 50 (inland waterways) | Company more than 60% Tanzanian-held (Cap. 415 s.13(2)) | Tanzania Shipping Agencies (Shipping Agents) Regulations, GN 339 of 2018, Second Schedule | Confirmed | | NEW-03-12 | TPA | Wharfage, conventional domestic cargo | Imports 1.6% ad valorem; exports 1.0% ad valorem; domestic bulk liquid under BPS TZS 15 a litre; molasses in bulk 1.0% ad valorem | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 12.2 | Confirmed | | NEW-03-13 | TPA | Wharfage value base (closes the FOB or CIF gap) | Ad valorem wharfage is charged on the value accepted by Customs (TRA) on the entry, i.e. customs value, with a floor of USD 200 and a cap of USD 2,500 per harbour tonne | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 12.1 | Confirmed | | NEW-03-14 | TPA | Wharfage, conventional transit, coastal, Zanzibar-bound and transshipment cargo | Transit imports USD 4.00/HTN; transit exports USD 3.00/HTN; regional coastal USD 3.00/HTN (imports and exports); deep-sea imports destined to Zanzibar USD 3.00/HTN; transshipment and overlanded USD 4.00/HTN charged once | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 12.2 | Confirmed | | NEW-03-15 | TPA | Wharfage, containerised cargo | Domestic 1.6% ad valorem; empty containers USD 3 (up to 20 ft) / USD 6 (over 20 ft); transit FCL imports USD 90 / USD 180; transit FCL exports USD 75 / USD 150; Zanzibar-bound deep-sea containers USD 90 / USD 180 | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clauses 12.3 and 12.4 | Confirmed | | NEW-03-16 | TPA | Storage, conventional domestic cargo | Imports: first 5 days free from discharge and posting in the TRA system; next 30 days USD 1.00/HTN/day; thereafter USD 1.50/HTN/day. Exports: first 5 days free; thereafter USD 0.50/HTN/day | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 20.1.1 | Confirmed | | NEW-03-17 | TPA | Storage, domestic FCL containers | Imports: first 5 days free; days 6 to 15 USD 20 (up to 20 ft) / USD 40 (over 20 ft) per day; thereafter USD 40 / USD 80 per day. Exports: first 5 days free; thereafter USD 16 / USD 32 per day | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 20.1.2 | Confirmed | | NEW-03-18 | TPA | Storage, transit cargo and empty containers | Transit conventional imports: 15 days free, next 30 days USD 1.00/HTN/day, then USD 1.50; transit exports: 21 days free, then USD 0.50/HTN/day. Transit FCL imports: 15 days free, days 16 to 21 USD 20 / USD 40 per day, then USD 40 / USD 80; exports 21 days free, then USD 16 / USD 32. Empty containers: 5 days free, next 10 days USD 4 / USD 8, then USD 8 / USD 16 per day | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clauses 20.1.5 to 20.1.7 | Confirmed | | NEW-03-19 | TPA | Removal charges and dangerous cargo surcharge | Removal: conventional USD 2.00/HTN; full container USD 100 (20 ft) / USD 150 (over 20 ft); shut-out container USD 30 / USD 45. Dangerous cargo after 24 hours: USD 24 per TEU per day; USD 1.20 per HTN per day (conventional) | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clauses 20.2 and 20.4 | Confirmed | | NEW-03-20 | TPA | Shore handling | Domestic FCL containers USD 90 (20 ft) / USD 135 (over 20 ft); verification FCL for customs examination USD 90 / USD 140; transit FCL USD 80 / USD 120 (verification USD 80 / USD 140); conventional domestic imports USD 7.00/HTN, direct delivery USD 6.00/HTN; domestic exports USD 3.50/HTN | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 14 | Confirmed | | NEW-03-21 | TPA | Port Infrastructure Development charge and Green Port Initiatives charge | Port Infrastructure Development (domestic imports): 0.09 of customs duty, where customs duty means total taxes paid to TRA. Green Port Initiatives (imports and exports, domestic and transit): USD 50 (up to 20 ft) / USD 100 (over 20 ft) per container; general cargo USD 0.25 per MT/HTN; motor vehicles USD 1.00 per CBM | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 15.1 and Part I definitions | Confirmed | | NEW-03-22 | TPA | Port dues, deep-sea vessels (ship's account) | USD 13.40 per 100 GRT for the first 5 days; USD 8.10 per 100 GRT for each further 5 days (coasters USD 2.50 / USD 1.50) | same | TPA Tariff Book Sea Ports (January 2026), in force per Government Gazette No. 3 of 2026; Ports Act Cap. 166 R.E. 2023 s.73(1)(a), Clause 2 | Confirmed | | NEW-03-29 | TPHPA | Pesticide import cess; pesticide export fee; application equipment import permit cess | Import cess 1.5% of FOB; export and re-export 0.75% of FOB; application equipment import permit cess 1.5% of FOB | same | Plant Health (Amendment) Regulations 2024, GN 929 of 2024, Second Schedule Part A items 1, 2 and 4 | Confirmed | | NEW-03-30 | TASAC (licensed shipping agents) | Local shipping agency fees | Delivery order USD 15 per bill of lading; bill of lading fee USD 38.14; amendment USD 59.32 per request (VAT exclusive) | same | Tanzania Shipping Agencies (Local Shipping Agency Fees) Order 2023, GN 375 of 2023 (published 26 May 2023, effective 14 days later) | Confirmed | | NEW-03-31 | TASAC (dry port operators) | Dry port (ICD and CFS) maximum tariffs | Free storage at least 7 days (domestic), 15 days (transit), 60 days (empty containers); then loaded containers USD 20 (TEU) / USD 40 (FEU) per day for 7 days and USD 40 / USD 80 thereafter; empty USD 10 / USD 20; reefer USD 20 / USD 40; handling loaded container USD 50 / USD 80; transfer USD 100; out-of-gauge transfer USD 130 | same | Tanzania Shipping Agencies (Dry Port Tariff) Order 2026, GN 257 of 2026 (published 4 Sep 2026; in force 14 days later, 18 Sep 2026) | Confirmed | | NEW-03-32 | Mining Commission | Special mineral export permits | Tourists USD 250; non-residents USD 2,000 (application fees) | same | Mining Commission export procedure (Mining Act Cap. 123) | Confirmed | ## Land, property and survey (32) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0282 | Council (collected at electricity purchase) | Property rate, unvalued property | TZS 18,000 a year per ordinary building; TZS 90,000 per storey (storey building) | same | Local Government Authorities (Rating) Act Cap. 289 s.16(1) (FA 2023 s.38); council is rating authority (s.16A, FA 2026 s.38) | Confirmed | | F0283 | Council (pointer to note 05) | Service levy; hotel levy | Service levy 0.25% of turnover net of VAT and excise; hotel levy 2% of guest house charges | same | Local Government Finance Act Cap. 290 ss.6(1), 7(1), 8(1) (FA 2025 ss.69 to 71) | Confirmed | | F0453 | Ministry of Lands (Commissioner for Lands) | Urban land rent, per m2 a year, by council, zone and use (Residential; Commercial/Residential; Commercial/Service Trade/Restaurant or Hotels) | Rate per council and zone, e.g. Ilala CBD 150 / 225 / 450; Oysterbay 50 / 75 / 150 (TZS per m2 a year) | same | Land Rent Rates schedule 'Made Under Regulation 2(3)' of the Land (Rent) Regulations, 2012 (GN 266 of 2012, the principal Regulations recited in GN 327 of 2017); Land Act Cap. 113 | Confirmed | | F0454 | Ministry of Lands | Special-use land rent example (Tarime DC section): schools/institutes/colleges; hospitals/dispensaries; hotels; tourist/beach hotels; light industries; heavy industries (TZS per m2 a year) | 45; 45; 192; 180; 90; 72 | same | Land Rent Rates schedule under the Land (Rent) Regulations, 2012 | Confirmed | | F0455 | Ministry of Lands | Farm land rent in the 2012 schedule (Iringa MC section): town farms; rural farms | TZS 10,000 an acre; TZS 5,000 an acre | same | Land Rent Rates schedule under the Land (Rent) Regulations, 2012 | Confirmed | | F0456 | Ministry of Lands | Land rent, commercial farms outside any statutory urban boundaries | TZS 1,000 per acre a year | same | Land (Rent) (Amendment) Regulations, 2017, GN 327 of 2017 (published 8 Sep 2017, deemed in force 1 Jul 2017), substituting the First Schedule of GN 266 of 2012 | Confirmed | | F0457 | Ministry of Lands | Interest on late land rent | 0.5% a month on the unpaid amount once rent is six months overdue; 1% a month after twelve months | same | Land Act Cap. 113 R.E. 2023 A.S. 2025, s.35(11) | Confirmed | | F0458 | Ministry of Lands / LGAs | Distribution of land rent collected (not a charge on the payer) | All land rent to the Consolidated Fund; 10% disbursed to the Ministry for land survey; 10% to the LGA own-source account | n/a | Land Act Cap. 113 s.36 replaced by Finance Act 2026; Cap. 290 ss.6(1) and 7(1) 'twenty percent' to 'ten percent' | Confirmed | | F0459 | Ministry of Lands | Premium on grant of right of occupancy | 0.25% of land value | same | Land (Fees) (Amendment) Regulations, 2023, GN 448C of 2023 (published 30 Jun 2023, in force 1 Jul 2023), amending the Schedule of the Land (Fees) Regulations, 2001 (GN 83 of 2001) | Confirmed | | F0460 | Ministry of Lands | Premium history (for readers holding older assessments) | GN 496N of 2021: 0.5% of land value (general, and regularised urban areas); GN 448C of 2023: 0.25%. Earlier steps (GN 517 of 2010 and GN 264 of 2012 15%; GN 291 of 2015 7.5%; GN 413 of 2018 1% regularised) kept as history | same | Land (Fees) (Amendment) Regulations 2021, GN 496N of 2021 (in force 1 Jul 2021); GN 448C of 2023 | Confirmed | | F0461 | Ministry of Lands (Commissioner for Lands) | Transfer: notice of intention; application for approval (consent) | TZS 2,000; TZS 5,000 (kept) | same | Land (Fees) Regulations, 2001 (GN 83 of 2001) Schedule as amended; Land Act s.37 | Confirm | | F0462 | Registrar of Titles | Registration of certificate of title | 50% of land rent per annum | same | Land Registration (Amendment) Rules, 2010, GN 485 of 2010 (published 10 Dec 2010), Third Schedule item 1 | Confirmed | | F0463 | Registrar of Titles | Registration of transfer of right of occupancy (including transfer under power of sale) | 0.25% of consideration or value, whichever is greater | same | GN 485 of 2010, Third Schedule item 3(a) and (b) | Confirmed | | F0464 | Registrar of Titles | Mortgage; variation of mortgage; discharge of mortgage | TZS 20,000; 20,000; 10,000 | same | GN 485 of 2010, Third Schedule items 5 and 6 | Confirmed | | F0465 | Registrar of Titles | Caveat; withdrawal of caveat; official search | TZS 10,000 each | same | GN 485 of 2010, Third Schedule items 11, 14 and 19 | Confirmed | | F0466 | Registrar of Titles | Lease of a right of occupancy; lost title; rectification; change of name; power of attorney; certified copy | 50% of payable monthly rent; TZS 20,000; 15,000; 15,000; 15,000; 10,000 | same | GN 485 of 2010, Third Schedule items 2, 4, 15, 16, 17 and 20 | Confirmed | | F0467 | Director of Surveys and Mapping | Deed plan fee | Abolished from 1 July 2023 | same | Land Survey (General) (Amendment) Regulations, 2023, GN 448E of 2023, reg. 3, amending the Second Schedule of GN 172 of 1959 | Confirmed | | F0468 | Director of Surveys and Mapping | Survey of large parcels (scale of charges) | From TZS 100,000 for up to 1 ha; 1 to 10 ha TZS 160,000 plus a per-m2 charge over 1 ha; scale rising to TZS 4,000,000 plus per m2 for 1,000 to 5,000 ha; over 5,000 ha assessed by the Director | same | Land Survey (General) (Amendment) Regulations, 2010, GN 489 of 2010, Third Schedule para 1 | Confirmed | | F0469 | Planning authority | Application for approval to subdivide land; application to change use of land | TZS 30,000 each | same | Urban Planning (Fees) Regulations, 2018, GN 83 of 2018 (9 Mar 2018), Second Schedule items 4 and 5 | Confirmed | | F0471 | Chief Valuer | Approval of valuation report | TZS 20,000 where market value is below TZS 100m; 0.01% of market value above 100m; 0.02% above 100m for mortgage, disposition, sale or purchase, bail or government dues | same | Valuation and Valuers (General) Regulations, 2018, GN 136 of 2018, reg. 7 and Third Schedule | Confirmed | | F0472 | Ministry of Lands | Right to hold land | Granted right of occupancy | Non-citizens (and companies majority-owned by non-citizens) only through a right of occupancy or derivative right for investment approved under the Investment and Special Economic Zones Act, or an interest under a partial transfer | Land Act Cap. 113 R.E. 2023 A.S. 2025, s.19(2) | Confirmed | | F0476 | TRA | Stamp duty on conveyance | Consideration up to TZS 20,000: nil; above: 0.5% of the first TZS 100,000 then 1% of value in excess of TZS 100,000 | same | Stamp Duty Act Cap. 189 R.E. 2023, Schedule article 22(a) and (b) | Confirmed | | F0477 | TRA | Stamp duty on conveyance of agricultural land | 0.5% of the value (from 1 Jul 2026); previously TZS 500 flat | same | Finance Act 2026 amending Stamp Duty Act Schedule article 22(c); prior text Cap. 189 R.E. 2023 article 22(c) | Confirmed | | F0478 | TRA | Stamp duty on lease | 1% of the annual reserved rent, for leases of all durations | same | Stamp Duty Act Cap. 189 R.E. 2023, Schedule article 34 | Confirmed | | F0479 | TRA | Other Finance Act 2026 stamp items touching property files | Bill of sale (security) maximum TZS 100,000 (was 10,000); partnership deed TZS 5,000 (capital up to TZS 1m) or 10,000 (above); article 59(1)(a) and (b) TZS 2,000 (was 1,000); 'lease' includes movable property | same | Finance Act 2026, Stamp Duty Act s.2 and Schedule items 13(3), 44A, 59(1) | Confirmed | | F0480 | TRA | Single instalment tax on gain from realising an interest in land or buildings, resident | 10% of the gain; resident individual without cost records: 3% of incomings or approved value, whichever is greater | n/a | Income Tax Act Cap. 332 R.E. 2023 A.S. 2025, s.115(1)(a) and (b) | Confirmed | | F0481 | TRA | Single instalment tax on gain from realising an interest in land or buildings, non-resident | n/a | 30% of the gain | Income Tax Act Cap. 332 R.E. 2023 A.S. 2025, s.115(1)(d) (marginal note: Act No. 6 of 2025 s.57) | Confirmed | | F0482 | Minister for Finance | Electronic payment for transfers of land, buildings and motor vehicles | Minister may prescribe payments to be made electronically by Gazette order; proof of electronic payment is a mandatory requirement for approving transfer applications | same | Finance Act 2026 amending the Electronic Transactions Act Cap. 442, s.13(2) and (3) | Confirmed | | F0549 | Council | Share of land rent; share of hunting fees (revenue to council, not a charge) | Land rent share 10% (was 20%) from 1 July 2026; hunting licence fees 20% | n/a | Cap. 290 ss.6(1), 7(1) as amended by FA 2026; Schedule para 3(p) | Confirmed | | NEW-05-13 | Registrar of Titles | Other land registration fees | Notice of deposit 20,000 (legibility partial); withdrawal of notice of deposit 10,000; surrender of right of occupancy 10,000; revocation of right of occupancy exempt; transmission (ss.67 to 69) 10,000; transmission (ss.71, 72) 0.25% of value; mutilated title 20,000; revocation of power of attorney 10,000; renewal of right of occupancy 10,000; other documents 10,000 (TZS) | same | GN 485 of 2010, Third Schedule items 2, 7 to 13, 18, 21, 22 | Confirmed | | NEW-05-14 | Director of Surveys and Mapping | Other survey charges | Detail survey or re-establishment of boundary beacons: 30,000 an hour or 120,000 a day; examining a survey: up to 10 plots 10,000 for the first plot plus 1,000 each; 10 to 50 plots 20,000 for the first 10 plus 600 each; 50 plots and above 50,000 for the first 50 plus 200 each; resubmission after extra field work 20,000; survey plan copy 10,000 (TZS) | same | GN 489 of 2010, Third Schedule paras 8, 9 and 13 | Confirmed | | NEW-05-30 | TRA | Stamp duty on transfer and surrender of a lease | Transfer of lease by assignment: 0.5% of the first TZS 100,000 then 1% of the excess; surrender of lease without consideration TZS 1,000; with consideration, conveyance duty on the consideration plus TZS 1,000 (TZS) | same | Stamp Duty Act Cap. 189 R.E. 2023, Schedule articles 60 and 62 | Confirmed | ## Construction, environment and council permits (73) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0470 | Planning authority | Planning consent: application, amendment or renewal | TZS 20,000 each | same | GN 83 of 2018, Second Schedule items 1 to 3 | Confirmed | | F0475 | TISEZA | Zone construction: planning approval; building permit; occupancy permit | TZS 1,000,000; TZS 800,000 for a construction area up to 1,000 m2 plus TZS 30,000 per extra 100 m2; TZS 300,000 | same | Investment and Special Economic Zones Regulations 2025, GN 466 of 2025, Second Schedule (reg. 76) Part N items 1 to 3 | Confirmed | | F0483 | Council (rating authority) | Flat property rate, ordinary building | TZS 18,000 a year | same | Local Government Authorities (Rating) Act Cap. 289 R.E. 2023, s.16(1) | Confirmed | | F0484 | Council (rating authority) | Flat property rate, storey building | TZS 90,000 for each storey a year | same | Cap. 289 R.E. 2023, s.16(1) | Confirmed | | F0485 | Council | Exclusion from 'ordinary building' | Storey buildings, mud huts, thatched houses, mud houses and similar houses ordinarily used for residence are excluded | same | Cap. 289 R.E. 2023, s.16(5); Cap. 290 R.E. 2023 A.S. 2025 Schedule para 4(b) | Confirmed | | F0486 | Council | Who levies and collects from 1 July 2026 | Every Council is the rating authority for its area (new s.16A); TRA references deleted (ss.3, 4, 16(4), 19); LGAs must collect and account for property rate and billboard, poster and hoarding fees (Cap. 290 new s.34) | same | Finance Act 2026 amending Cap. 289 ss.3, 4, 16, 16A, 19 and Cap. 290 ss.4, 34 | Confirmed | | F0487 | Council | Payment channel for property rate | Payable at the time of paying for electricity or by other means the rating authority prescribes | same | Finance Act 2026, Cap. 289 s.26(2) | Confirmed | | F0488 | Council | Interest and penalties on property rate | Interest not exceeding 1% a month or part month (s.49); offence fine TZS 500,000 to 2,000,000 or imprisonment (s.33); occupier refusing to disclose owner: fine up to TZS 1,000,000 (s.51, lower figure printed 200,000); council may proceed against a person receiving rents (s.47) | same | Finance Act 2026, Cap. 289 ss.33, 47, 49, 51 | Confirmed | | F0489 | Council (planning authority) | Building permit | Set by each planning authority: plan scrutiny fee and permit fee, prescribed by the authority, with power to exempt outbuildings and minor works | same | Urban Planning (Building) Regulations 2018, GN 80 of 2018, regs 5 and 6(3); Cap. 290 R.E. 2023 A.S. 2025 Schedule para 3(a) | Confirmed | | F0490 | Kigamboni MC | Building permit, residential, by floor area | TZS 50,000 (0 to 50 m2); 100,000 (51 to 100 m2); 150,000 (101 to 150 m2) (kept) | same | Kigamboni MC fees by-law (not identified) | Confirm | | F0491 | Kinondoni MC | Fence permit; renovation or demolition permit | Fence TZS 500 per foot (0.3 m); renovation or demolition: single storey TZS 100,000; multi-storey TZS 100,000 plus 50,000 per floor | same | Sheria Ndogo za (Ada na Ushuru) za Halmashauri ya Manispaa ya Kinondoni, GN 389 of 2019, First Schedule Part 10A | Confirmed | | F0492 | TFRF | Fire safety inspection and certificate (fire levy): retail shop; supermarket; one-star hotel; shopping mall up to 5,000 m2 | TZS 20,000 (group 3); 500,000 (group 8); 700,000 (group 10); 9,000,000 (group 20), all Class A | same | Fire and Rescue Force (Safety Inspection, Certificates and Levy) (Amendment) Regulations, 2022, GN 478H of 2022 (published 1 Jul 2022), Third Schedule Parts A and B | Confirmed | | F0493 | TFRF | Fire levy, 2022 schedule: retail shop; wholesale shop; residential house; office | Retail shop 20,000 (group 3, Class A); wholesale shop 30,000 (group 4, Class A); residential house surveyed area 10,000 (group 2), unsurveyed 5,000 (group 1A); office single level up to 100 m2 40,000 (group 5, Class A), over 100 m2 100,000 (group 6, Class A) | same | GN 478H of 2022, Third Schedule Part B | Confirmed | | F0494 | TFRF | Vehicle fire inspection | Free | same | TFRF service page | Confirmed | | F0495 | NEMC | EIA application; project brief or scoping report submission | TZS 50,000; 150,000 | same | Environmental Management (Fees and Charges) Regulations, GN 387 of 2021 (published 14 May 2021), Schedule para 1 Part A | Confirmed | | F0496 | NEMC | EIA certificate reprint; transfer; surrender; variation | TZS 300,000; 300,000; 300,000; 150,000 | same | GN 387 of 2021, Schedule para 1 Part A | Confirmed | | F0497 | NEMC | Access to environmental information (inspection and reading / extraction) | Project brief 10,000 / 15,000; EIS 15,000 / 30,000; audit report 15,000 / 30,000; approvals, certificates, monitoring reports 10,000 / 15,000 (TZS) | same | GN 387 of 2021, Schedule para 1 Part B | Confirmed | | F0498 | NEMC | EIA and audit review, Type A extractive, by project cost | Below TZS 1bn: 5m; 1bn to 4.99bn: 8m; 5bn to 9.99bn: 8.5m; 10bn to 49.99bn: 20m; 50bn to 499.99bn: 50m; 500bn and above: 100m (TZS) | same | GN 387 of 2021, Schedule para 1 Part C | Confirmed | | F0499 | NEMC | EIA and audit review, other Type A projects | Below 1bn: 4m; 1bn to 4.99bn: 6m; 5bn to 9.99bn: 6.5m; 10bn to 49.99bn: 15m; 50bn to 499.99bn: 30m; 500bn and above: 70m (TZS) | same | GN 387 of 2021, Schedule para 1 Part C | Confirmed | | F0500 | NEMC | EIA review, Type B projects | Below TZS 50m: 2m; 50m to 99.99m: 3m; above 100m: 4m | same | GN 387 of 2021, Schedule para 1 Part C | Confirmed | | F0501 | NEMC | Government-financed projects serving communities (infrastructure, health, water, education, pro-conservation) | 0.05% of total project cost, minimum TZS 5m, maximum TZS 50m | same | GN 387 of 2021, Schedule para 1 Part C | Confirmed | | F0502 | NEMC | Environmental expert (individual): application; practising certificate; renewal | TZS 100,000; 200,000; 200,000 | TZS 450,000; 900,000; 1,260,000 | GN 387 of 2021, Schedule para 2 | Confirmed | | F0503 | NEMC | Environmental expert firm: application; practising certificate; renewal | TZS 500,000; 1,000,000; 500,000 | TZS 1,000,000; 1,500,000; 2,500,000 | GN 387 of 2021, Schedule para 2 | Confirmed | | F0504 | NEMC | Annual compliance monitoring and audit fee, building and civil engineering (category 14) | Housing estate 1,000,000; residential 4+ storeys 30,000 per storey; commercial 4+ storeys 50,000 per storey; motor terminals 300,000; shopping mall 1,000,000; warehousing 300,000; supermarket outside mall 300,000; open market in cities/municipalities 300,000; artisanal block/brick making 100,000 per facility; custom bonded warehouse 300,000; car/vehicle showroom 200,000; concrete batch plant or concrete poles plant 1,000,000 (TZS a year) | same | GN 387 of 2021 Schedule para 3 category 14 as substituted by the Environmental Management (Fees and Charges) (Amendment) Regulations, 2026, GN 158O of 2026 (published 30 Jun 2026, in force 1 Jul 2026), reg 2(a)(iv) | Confirmed | | F0505 | NEMC | Annual fee, major ongoing constructions (category 26) | Major building works 750,000; major water works 750,000; major mining works 4,500,000; major civil construction and tunnelling (oil/gas pipeline) 4,500,000; major power generation plants 3,000,000; major sewerage and drainage 600,000 (TZS) | same | GN 387 of 2021, Schedule para 3 category 26 | Confirmed | | F0506 | NEMC | Annual fee, tourism and recreation (category 6) | Within or adjacent to protected and sensitive areas: hotel or lodge 2,000,000; permanent, semi-permanent or seasonal tented camp 1,000,000. Mountain cable car 750,000 per car; balloon operations 100,000 per balloon; stadiums 750,000; commercial playgrounds 100,000; sports arena 200,000; indoor or outdoor social halls 300,000; night clubs 300,000 (TZS a year) | same | GN 387 of 2021 category 6 as substituted by GN 158O of 2026, reg 2(a)(i) | Confirmed | | F0507 | NEMC | Annual fee, energy (category 7) and oil and gas (category 8) | Energy unchanged: thermal up to 5 MW 1m; 5.1 to 50 MW 3m; 51 to 100 MW 5m; 101+ MW 10m; hydro up to 5 MW 750,000; 5.1 to 50 MW 2m; 51 to 100 MW 3m; 101+ MW 6m; renewables below 1 MW 200,000, above 750,000; nuclear 50m; gas, steam, geothermal 3m; natural gas storage/filling 750,000; LPG 500,000. Oil and gas (new category 8): exploration survey 10m per campaign; exploration drilling 20m per campaign; drilling campaign in development phase 10.5m per campaign; processing facility or plant 10.5m a year; handling and storage outside the plant 5m a year; transmission pipeline 50,000 per km (1 to 500 km), 40,000 per km (501 to 1,000 km), 30,000 per km (1,001 km and above); refineries 10.5m; product depots 4.5m; fuel filling station 250,000; fuel service station 300,000 (TZS) | same | GN 387 of 2021 category 7; category 8 as substituted by GN 158O of 2026, reg 2(a)(ii) | Confirmed | | F0508 | NEMC | Annual fee, extractive industries (category 16) and non-metallic industries (category 17) | Category 16 as substituted in 2024: mineral processing CIP/CIL 4m, elution 1m, vat leaching 300,000, other 300,000, heap leaching plant 50m per heap per quarter and mineral refinery plant 1m a year (added 2026); borrow pits 750,000; radioactive exploration 50m, mining 100m, processing 150m, off-production 30m; mineral exploration or prospecting licence 100m a year; explosives manufacture 2.5m, storage 1m; CO2/helium extraction 10m; coal 1,000 per tonne mined; coal storage 1.5m to 5m by capacity; coal haulage permit 100,000 per truck. Category 17 unchanged: cement 4.5m; lime 1.5m; glass 1.5m; tiles/ceramics 1m (TZS) | same | GN 387 of 2021 category 16 as substituted by GN 588 of 2024 reg 2(a)(vii), item (iv) extended by GN 158O of 2026 reg 2(a)(vi); category 17 unchanged | Confirmed | | F0509 | NEMC | Annual fee, agriculture, livestock, food and other industry (selected) | Rain-fed cultivation 100 to 249 acres 250,000, 250 to 499 acres 500,000, 500 to 999 acres 750,000, then 250 per acre; irrigated 500,000 / 1,000,000 / 1,500,000, then 350 per acre; floriculture up to 5 acres 500,000 to 5,000 per acre above 20 acres; sugar factories 1.5m; cashew processing 1.5m; tobacco (wood fuel) 5m; edible oil 1.5m; dairy 450,000; abattoirs 750,000; large mills 1.5m; small mills 150,000; pharmaceuticals/cosmetics 1.5m; tyre manufacture 2m; motor vehicle assembly 5m; iron and steel 1.5m; lead-acid batteries per unit (manufacture TZS 500 for N10 to N100, 1,000 for N101 and above; import 1,000 / 2,000); hospitals 300,000; health centres 150,000; large garages 500,000; car washes 50,000; communication towers 200,000; billboards 300,000; unspecified undertakings 300,000 (TZS a year) | same | GN 387 of 2021 Schedule para 3; category 10 item (xi) deleted and category 19 substituted by GN 588 of 2024; category 9 item (iv) substituted by GN 158O of 2026 | Confirmed | | F0510 | NEMC | Annual fee, water supply and waste facilities | Diversion of normal water flow 300,000; water transfer schemes 750,000; ground/surface water abstraction for bulk supply 750,000; water treatment plants 750,000; recovery or recycling plant off-site 300,000; waste water treatment off-site 750,000; landfill 750,000; dumpsite 1,500,000; composting 150,000; cesspit emptying 300,000 per permit; sewerage system 750,000 (TZS) | same | GN 387 of 2021, Schedule para 3 categories 20 and 21 | Confirmed | | F0511 | NEMC | Environmental quality standards, main polluting activities | Permit for emission or discharge 5,000,000; permit to emit or discharge above allowable standards, per event: less than 25% above 50,000,000, 25% to 50% above 75,000,000, over 50% above 100,000,000; annual continuous transmission of emission or discharge data 600,000 per parameter; transfer of permit 400,000 (TZS) | same | GN 387 of 2021 Schedule para 4 as substituted by GN 158O of 2026, reg 2(b) | Confirmed | | F0512 | NEMC | Other polluting activities | Application 50,000; flaring 20,000,000 per event; venting 20,000,000 per event; incineration and other disposal: less than one tonne 1,250,000, one tonne 2,000,000, each tonne above 200,000; other hazardous waste disposal methods 2,000,000 (TZS) | same | GN 158O of 2026, substituted Schedule para 4 Part B (same amounts as GN 387 of 2021) | Confirmed | | F0513 | NEMC | Ozone depleting substances | Licence application 50,000; import licence 500,000; export licence 300,000; transfer of permit 100,000; renewal 50,000; end-user declaration form 10,000; certification of business 100,000 (TZS) | same | GN 387 of 2021, Schedule para 5 | Confirmed | | F0514 | NEMC | Hazardous waste permits | Application 50,000 per permit; collection above 5 t 5m, above 1,000 l 3m; transport above 5 t 5m, above 1,000 l 3m; collection and transport up to 5 t or 1,000 l 1m; storage 5m; recycling/recovery 5m; treatment 5m; export 3% of export value or TZS 30,000 a tonne per consignment; import TZS 7,500 a tonne per consignment | same | GN 387 of 2021, Schedule para 6 | Confirmed | | F0515 | NEMC | E-waste (electrical and electronic equipment waste) permits | Application 50,000; collection above 1 t 5m; transport above 1 t 5m; storage 5m; dismantling/recycling/disposal facility 5m; export 3% of value or TZS 30,000 a tonne; import TZS 7,500 a tonne per consignment | same | GN 387 of 2021, Schedule para 7 | Confirmed | | F0516 | NEMC | Health care waste permits | Application 50,000; collection 1,500,000; transportation 1,500,000; operating disposal facility 1,500,000 (TZS) | same | GN 387 of 2021, Schedule para 8 | Confirmed | | F0517 | NEMC | Solid waste permits | Application 50,000; collection 200,000; transportation 200,000; disposal 200,000; transfer station 200,000 (TZS) | same | GN 387 of 2021, Schedule para 9 | Confirmed | | F0518 | NEMC | Biosafety permits | Application 50,000; contained research 10,000,000; confined field trial 15,000,000; commercial or general release 20,500,000 (TZS) | same | GN 387 of 2021, Schedule para 10 | Confirmed | | F0519 | NEMC | Noise permits (per hour above standard) | Application 50,000; 1% to 50% above allowable standards 300,000 an hour; 50.1% to 75% 400,000 an hour; above 75% 500,000 an hour (TZS) | same | GN 387 of 2021, Schedule para 11 | Confirmed | | F0520 | NEMC | Vibration permits (whole body, hand-arm, ground at sensitive sites, subsonic) | Day 2,000,000; night 4,000,000 (TZS) | same | GN 387 of 2021, Schedule para 12 | Confirmed | | F0521 | NEMC | Other permits | Large-scale livestock movements 500,000; new crop breeds (trial farms) 300,000; new livestock breeds 500,000; new or alien species 500,000; new tree species and forest plantation 200,000; selective removal of single tree species 100,000; afforestation for carbon sequestration 200,000; new species in water bodies 300,000 (TZS) | same | GN 387 of 2021, Schedule para 13 | Confirmed | | F0522 | Ministry of Water / Basin Water Boards | Water use (abstraction), discharge and related fees | Set per basin by a revenue-requirement formula (unit price x volume); flat rate below and volumetric above thresholds: domestic and hotels under 15,768 m3 a year; community water supply under 31,536 m3 a year | same | Water Resources Management (Fees Setting) Regulations, GN 825 of 2019 (8 Nov 2019), First and Second Schedules | Confirmed | | F0523 | Basin Water Boards | Late payment; non-payment; meter tampering | 5% of the outstanding billed amount for every month of delay; non-payment fine TZS 300,000 to 1,000,000 or 3 months to 1 year imprisonment, plus 5% for each month the failure continues; meter tampering fine not less than TZS 100,000 or up to 6 months | same | GN 825 of 2019, regs 6, 16 and 17 | Confirmed | | F0525 | DAWASA (EWURA-regulated) | Clean water tariff, DAWASA area excluding Chalinze, domestic and other users | TZS 1,663 per m3 | same | EWURA-approved tariff (order not named on page) | Confirmed | | F0526 | TANESCO (EWURA-approved) | New service connection charges, single phase (urban and rural) | Within 30 m: urban 272,000 (VAT exclusive), rural 27,000 (VAT inclusive); within 70 m (one pole): 436,964 / 27,000; within 120 m (two poles): 590,398 / 27,000 | same | TANESCO Tariff Adjustment (Amendment) Order, 2020, GN 1020 of 2020 (published 4 Dec 2020), substituting Table 1 of the Second Schedule of GN 119 of 2016 | Confirmed | | F0527 | TANESCO | Rural single-phase connection | TZS 27,000 (VAT inclusive) | same | GN 1020 of 2020, Second Schedule Table 1; TANESCO service line page | Confirmed | | F0544 | Council | Service levy | 0.25% of turnover net of VAT and excise duty, for corporate entities or persons with a business licence whose annual turnover exceeds TZS 4,000,000 | same | Local Government Finances Act Cap. 290 R.E. 2023 A.S. 2025, ss.6(1)(v) and 7(1)(z), and Schedule para 4(a), as amended by Finance Act 2025 ss.69, 70 and 72 | Confirmed | | F0545 | Council | Hotel levy (on guest house charges payable by a guest) | 2% (was 10%) from 1 July 2025 | same | Cap. 290 R.E. 2023 A.S. 2025 ss.6(1)(q), 7(1)(t), 8(1)(l); Finance Act 2025 ss.69 to 71 | Confirmed | | F0546 | Council | Loading and offloading charges | LGAs shall not impose loading and offloading charges | same | Cap. 290 R.E. 2023 A.S. 2025 Schedule paras 2(m), 3(t), 4(f), inserted by Finance Act 2025 s.72 | Confirmed | | F0547 | District council | Produce cess | Crop cess on buyers capped at 3% of farm-gate price for cash crops and 3% for food crops; forest produce cess capped at 3%; major export crops 0% to 5% of farm-gate price payable at source (s.7(1)(g)). LGAs may not charge cess above 3%, cess on sellers, cess on seeds, or a plying fee for moving crops of not more than 1 tonne between districts | same | Cap. 290 R.E. 2023 A.S. 2025, s.7(1)(g) and Schedule para 1 | Confirmed | | F0548 | Council | Billboards, posters and hoarding (advertisement fees) | Non-illuminated sign 7,000 per sq ft; illuminated, wall, electronic sign 10,000 per sq ft; vehicular advertisement 10,000 per sq ft (own products 4,000); point of sale display 7,000 (non-illuminated) or 10,000 (illuminated) per sq ft; posters 50,000 for the first 100 and 50,000 per further bunch; short-term advertisement or promotion 50,000 (TZS) | same | Local Government Finances (Fees for Billboards, Posters and Hoarding) (Amendment) Order, 2023, GN 448M of 2023 (in force 1 Jul 2023), substituting the Schedule of GN 157 of 2019; Cap. 290 s.31A(6); new s.34 by FA 2026 | Confirmed | | F0550 | Council | Own-source set-aside (use of revenue) | 15% of own-source revenue: 10% loans to registered women, youth and disability groups; 5% for building and renovating markets and business or entrepreneurship centres | n/a | Cap. 290 s.41 replaced by FA 2026 | Confirmed | | NEW-05-01 | NEMC | Annual compliance fee: due date, late penalty, refunds, offence | Annual environmental compliance monitoring and audit fees due on 1 July each financial year; paid after 31 December: penalty of 5% per month; fees not refundable; offence: fine TZS 50,000 to 1,000,000,000 or 3 months to 7 years | Same (payable in TZS or equivalent convertible currency) | GN 387 of 2021, regs 4(2), 4(3), 4(4), 7, 8 | Confirmed | | NEW-05-02 | NEMC | Annual fee, plastic and rubber industries and classified dangerous goods (category 15) | Plastic and rubber industries (2026): petrochemical 2,000,0000 a year (as printed); processing and manufacturing 2,000,0000 a year (as printed); plastic recycling 100,000 a year; 3D printing and labelling 2,000,0000 a year (as printed). Plastic industries per tonne (2024): petrochemical 10,000; processing and manufacturing 1,000; recycling 500; 3D printing 5,000,000 a year. Classified dangerous goods (2024): offloading loose cargo 20,000 a tonne, packed 10,000 a tonne; storage 5,000 a tonne; transport or transit 2,000 a tonne (TZS) | same | GN 387 of 2021 category 15: item (ix) substituted by GN 158O of 2026; items (x) and (xi) added by GN 588 of 2024 | Confirmed | | NEW-05-03 | NEMC | Annual fee, transport and infrastructure (category 9) | Airport 2,000,000; airstrip 1,000,000; railway stations 300,000; main sea port 5,000,000; main lake port 2,000,000; secondary ports 1,000,000; stand-alone shipyard 1,500,000; dry ports 3,000,000; communication towers 200,000 (2026); ballast water 2,000,000 per ship; inland or empty container depot 3,000,000 (TZS a year) | same | GN 387 of 2021 Schedule para 3 category 9; item (iv) substituted by GN 158O of 2026 | Confirmed | | NEW-05-04 | NEMC | Environmental fees on minerals and building materials produced (category 16, items xiii to xvii) | Gold 0.5%, diamond 0.2%, other gemstones 0.4% of gross value at point of sale; metallic minerals per unit: silver 13,000 per kg; nickel 130,000, copper 39,000, tin 130,000, lead 26,000, cobalt 143,000, zinc 26,000, aluminium 26,000 per tonne; dimension stones, e.g. granite 1,000 and granite blocks 5,400 per tonne; industrial minerals per tonne (e.g. bauxite 3,000, gypsum 2,000, limestone 5,000, heavy mineral sands 52,000); building materials per m3: base course 1,000, chippings 1,000, aggregates 2,000, sand 500, murram or gravel 500, stones 500 (TZS) | same | GN 387 of 2021 category 16 as substituted by GN 588 of 2024 (19 Jul 2024) | Confirmed | | NEW-05-05 | NEMC | Eco levy on electrical and electronic equipment and batteries (category 19) | Non-lead batteries: manufacture 1,000, import 2,000 per unit; lead-acid batteries: manufacture 500 (N10 to N100) or 1,000 (N101 and above), import 1,000 or 2,000 per unit; EEE: percentage of purchase price (imported new or used) or selling price (local), e.g. refrigerator 0.2 / 0.8 / 0.2, air conditioner 0.4 / 0.8 / 0.4, personal computer and mobile phone 0.2 / 0.4 / 0.2, television 0.3 / 0.6 / 0.3 (TZS). From 1 Jul 2026 an advance eco levy in USD per unit by HS code on communication equipment: USD 1.50 (computers, phones, network equipment, radios), USD 0.65 (sound recorders), USD 8.50 (television receivers) | same | GN 387 of 2021 category 19 as substituted by GN 588 of 2024; list added after item (iii) by GN 158O of 2026 | Confirmed | | NEW-05-06 | NEMC | Annual fee, other listed undertakings (selected, unchanged since 2021) | Livestock keeping up to 1,000 head 500,000, up to 5,000 1,000,000, above 5,000 2,000,000; poultry from 7,500 units 250,000 (hatchery 500,000); sawmills 1,000,000; pole treatment 5,000,000; trawlers 10,500,000; fish ponds 300,000; fish cage 100,000 per cage; zoos 750,000; textiles (cotton/synthetic fibres) 2,250,000; tanneries 2,250,000; paint 1,500,000; fertiliser production 1,500,000; laboratories (chemical/engineering 500,000; medical 300,000); printing 500,000; dry cleaners 100,000; small garages 100,000; annual hazardous waste permit holders 500,000; unspecified undertakings 300,000 (TZS) | same | GN 387 of 2021, Schedule para 3 categories 2 to 5, 11 to 13, 15, 18, 22 to 24, 28, 29 | Confirmed | | NEW-05-07 | TFRF | Fire levy (annual fire safety certificate), levy groups 1A to 7A, Class A / B / C / D | 1A residential unsurveyed 5,000; 2 residential surveyed 10,000; 3 (retail shop, salon, awareness training) 20,000 / 15,000 / 10,000 / 5,000; 4 (wholesale shop, mini supermarket) 30,000 / 20,000 / 10,000 / 5,000; 5 (butchery, milling machine each, pharmacy, laboratory, office up to 100 m2, fuel pump each, workshop, carpentry, tower each, financial agent) 40,000 / 30,000 / 20,000 / 10,000; 6 (guest house up to 10 rooms, restaurant, dispensary, clinic, godown up to 250 m2, bureau de change, showroom up to 300 m2, gym, garage up to 500 m2) 100,000 / 80,000 / 60,000 / 40,000; 7 (guest house 11 to 20 rooms, health centre, hospital 51 to 100 beds, construction site, godown 251 to 500 m2, hall up to 500 people) 200,000 / 150,000 / 100,000 / 50,000; 7A 150,000 / 100,000 / 75,000 / 50,000 (TZS) | same | GN 478H of 2022, Third Schedule Part B; GN 539R of 2024 (fire warden course moved to group 7) | Confirmed | | NEW-05-08 | TFRF | Fire levy groups 8 to 13, Class A / B / C / D | 8 (supermarket, bank, offices 1 to 4 levels, terminal, hospital over 100 beds, guest house 21 to 30 rooms, market up to 5,000 m2, mixed use up to 4 levels) 500,000 / 400,000 / 300,000 / 200,000; 8A (flats up to 4 levels) 300,000; 8B (flats 5 to 8 levels) 400,000; 9 (guest house over 30 rooms, market 5,001 to 10,000 m2) 600,000 / 500,000 / 400,000 / 300,000; 10 (offices 5 to 8 levels, one-star hotel, flats 13 to 16 levels, mixed use 5 to 8) 700,000 / 650,000 / 600,000 / 550,000; 11 800,000 / 700,000 / 600,000 / 500,000; 12 (offices 9 to 12 levels, two-star hotel, inland port, resort up to 18,000 m2) 1,000,000 / 900,000 / 800,000 / 700,000; 13 (three-star hotel, fuel depot up to 1m litres, offices 13 to 15 levels) 1,500,000 / 1,000,000 / 800,000 / 600,000 (TZS) | same | GN 478H of 2022, Third Schedule Part B; GN 539R of 2024 deletes category 8.30 and renumbers 8.31 to 8.35 | Confirmed | | NEW-05-09 | TFRF | Fire levy groups 14 to 22 | 14 (sea port, four-star hotel, offices 16 to 20 levels, fuel depot 1m to 5m litres) 2,000,000 / 1,500,000 / 1,000,000 / 800,000; 15 (five-star hotel, flats over 28 levels, industry over 6,000 m2) 3,000,000 / 2,500,000 / 2,000,000 / 1,500,000; 16 (offices 26 to 30 levels, fuel depot 5m to 10m litres) 4,000,000 / 3,500,000 / 3,000,000 / 2,500,000; 17 (offices over 31 levels, wind or thermal plant) 5,000,000 / 4,000,000 / 3,000,000 / 2,000,000; 18 (hydro over 10 MW, gas power plant, fuel depot 10m to 15m litres) 6,000,000 / 5,000,000 / 4,000,000 / 3,000,000; 19 (extractive 10,001 to 20,000 m2, fuel depot 15m to 50m litres) 8,000,000; 20 (shopping mall up to 5,000 m2, extractive over 20,000 m2, fuel depot 50m to 100m litres) 9,000,000 / 8,000,000 / 7,000,000 / 6,000,000; 21 (malls over 5,000 m2, gas bulk depot over 50 t, fuel depot over 100m litres) 10,000,000; 22 airport landing and take-off 1,000 per tonne (TZS) | same | GN 478H of 2022, Third Schedule Part B | Confirmed | | NEW-05-10 | TFRF | Inspection of fire precaution and protection plan (new buildings, alterations, design stage) | Base fee by purpose group for built-up area up to 100 / 150 / 200 m2, then per m2 above 200 m2: I small residential 15,000 / 30,000 / 45,000 / 0; II, IV, V (other residential, office, shop) 45,000 / 75,000 / 100,000 / 450; III institutional 25,000 / 45,000 / 65,000 / 350; VI, VIII (factory, storage) 35,000 / 85,000 / 135,000 / 500; VII (public resort) 30,000 / 50,000 / 75,000 / 400; worship 10,000. Total = base fee plus a percentage of the base fee for each special fire service (Part C, 10% to 40%) (TZS) | same | GN 478H of 2022, reg 9(2) and (3) and Fourth Schedule | Confirmed | | NEW-05-11 | TFRF | Fire levy on motor vehicles and cycles (conflict note) | Group 2 (01 to 500 cc) 10,000; group 3 (501 to 1,500 cc) 20,000 Class A; group 4 (1,501 to 2,500 cc) 30,000 Class A; group 5 (above 2,501 cc) 40,000 Class A (TZS) | same | GN 478H of 2022, Third Schedule Parts A item 66 and B | Confirmed | | NEW-05-12 | Planning authority | Other urban planning fees | Inspect urban planning register 5,000; consent for works in a conservation area 30,000; any other application 30,000; inspect detailed planning scheme 10,000; inspect general planning scheme 20,000; printed general planning scheme 600,000 or 1% of total project cost, whichever is larger; search for building and planning records 5,000; map copies A4 to A0 2,000 to 100,000 (TZS) | same | GN 83 of 2018, First Schedule and Second Schedule items 6 to 8 | Confirmed | | NEW-05-15 | Kinondoni MC | Building permit fee by floor area and use (Residential / Commercial or Industrial / Public buildings) | 0 to 50 m2: 50,000 / 100,000 / 40,000; 51 to 100: 100,000 / 200,000 / 80,000; 101 to 150: 150,000 / 300,000 / 120,000; 151 to 200: 200,000 / 400,000 / 160,000; 201 to 300: 250,000 / 500,000 / 200,000; 301 to 400: 300,000 / 600,000 / 240,000; 401 to 500: 350,000 / 700,000 / 280,000; 501 to 600: 400,000 / 800,000 / 320,000; 601 to 700: 450,000 / 900,000 / 360,000; 701 to 800: 500,000 / 1,000,000 / 400,000; 801 to 950: 700,000 / 1,500,000 / 500,000; each extra 95 m2: 50,000 / 100,000 / 40,000; fence per metre 500 / 1,000 / 500; minor renovation 50,000 / 100,000 / 40,000; major renovation 50% / 75% / 50% of the listed fee (TZS) | same | Kinondoni MC (Ada na Ushuru) By-laws, GN 389 of 2019 (10 May 2019), First Schedule Part 6 (Ada ya Vibali vya Ujenzi) | Confirmed | | NEW-05-16 | Kinondoni MC | Plan scrutiny (uchunguzi) fee and certificate of occupation fee | Scrutiny by floor area (central areas / low / medium / high density): up to 46.45 m2 120,000 / 50,000 / 50,000 / 50,000; up to 92.9 m2 140,000 / 50,000 / 50,000 / 50,000; up to 185.8 m2 200,000 / 92,000 / 50,000 / 50,000; up to 464.5 m2 430,000 / 240,000 / 152,000 / 120,000; up to 929 m2 1,500,000 / 800,000 / 480,000 / 212,000; each extra 92.902 m2 45,000 / 17,000 / 15,000 / 8,000. Certificate of occupation: up to 46.45 m2 60,000 / 50,000 / 50,000 / 50,000, rising to 1,200,000 / 800,000 / 480,000 / 212,000 up to 929 m2; extra 30,000 / 17,000 / 15,000 / 8,000 per 92.902 m2 (TZS) | same | GN 389 of 2019, First Schedule Part 10 A and B | Confirmed | | NEW-05-17 | Kinondoni MC | Parking, swimming pool and beach-use fees (2024 amendment) | Parking in council areas 500 an hour or 2,500 a day; monthly parking permit 22,000 (taxi, pickup, hire car, lorry, ride-hailing car), 11,000 (motorcycle, bajaji); swimming pool registration 100,000 plus 6-monthly inspection 50,000 (hotels, commercial pools) or 25,000 (schools, rentals, private homes); beach areas with hotels 3,000 per m2 a month, other beach areas 1,000 to 2,000 (TZS) | same | Kinondoni MC (Ada na Ushuru) (Amendment) By-laws 2024, GN 508 of 2024 (21 May 2024) | Confirmed | | NEW-05-23 | TANESCO | Service line charges published by TANESCO (VAT inclusive) | Single phase: rural and urban under 30 m 27,000; urban under 30 m 320,960; rural within 60 m 337,740; urban within 60 m 515,618; rural within 90 m 454,654; urban within 90 m 696,670. Three phase: under 30 m '139,0200' (as printed); within 60 m 1,249,385; within 90 m 1,639,156 (TZS) | same | TANESCO service line application page (undated); EWURA order GN 1020 of 2020 | Confirmed | | NEW-05-24 | DAWASA | Water tariff, Chalinze area | Domestic: 1 to 5 m3 2,800; 6 to 10 m3 2,890; above 11 m3 2,900; commercial 3,710 (TZS per m3) | same | EWURA-approved tariff as published by DAWASA | Confirmed | | NEW-05-25 | DAWASA | Sewage (septic tank) emptying by DAWASA vehicle | Residential: 18,000 litres 150,000; 9,000 litres 100,000; 5,000 litres 50,000. Commercial: 18,000 litres 150,000 (TZS) | same | DAWASA announcement, 6 Aug 2024 | Confirmed | | NEW-05-26 | Water supply authority (licensee) | Registration of a commercial or community borehole operator in a licensed area | Registration fee set by the licensee, not exceeding TZS 200,000 (non-refundable); groundwater permit also required | same | Water Supply and Sanitation (Commercial and Community Boreholes Operations) Rules, 2023, GN 426 of 2023, rule 4(3)(e) | Confirmed | | NEW-05-27 | Council | Levies an LGA may and may not impose (Cap. 290 Schedule, selected) | May impose: forest produce cess capped at 3% of farm-gate price or by volume; forest produce licence fees capped at 20%; building permit fees; land survey fees; building materials licence fees; parking fees; scaffolding or hoarding permit fees. May not impose: cess above 3%, cess on sellers, cess on seeds, plying fee for crops of not more than 1 tonne moved between districts, hotel levy on hotels, tourist hotels and camping tents, levy on fences around completed houses | same | Cap. 290 R.E. 2023 A.S. 2025, Schedule made under s.17(1) | Confirmed | | NEW-05-28 | TRA / Council | Property rate due date and instalments (2020 collection regulations) | Due by 31 December each financial year; up to four instalments on approval; owner failing to register or pay: penalty TZS 100,000 or on conviction a fine of four times the unpaid rate or 1 to 3 months imprisonment | same | Local Government Authorities (Rating) (Collection of Property Rate) Regulations, 2020, GN 1 of 2020, regs 7(2) and 10 | Confirmed | ## Finance: banking, microfinance, capital markets, insurance (79) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0552 | BOT | Bank or financial institution licence: application fee | TZS 10,000,000 non-refundable "or any other amount as may be determined by the Bank" | same | Banking and Financial Institutions (Licensing) Regulations 2014, GN 297 of 22 Aug 2014, reg. 5(3)(b) | Confirmed | | F0553 | BOT | Minimum tier 1 capital: commercial bank; Islamic bank (cooperative banks) | Commercial bank TZS 15,000,000,000; Islamic bank TZS 15,000,000,000. Cooperative banks (nation-wide or regional) are not listed in the First Schedule of GN 727 of 2023 | same | Banking and Financial Institutions (Capital Adequacy) Regulations 2023, GN 727 of 6 Oct 2023, reg. 5 and First Schedule; revokes the 2014 Capital Adequacy Regulations (GN 290 of 2014) | Confirmed | | F0554 | BOT | Minimum tier 1 capital: microfinance bank (regional cooperative bank) | Microfinance bank TZS 5,000,000,000. Regional cooperative bank is not listed in GN 727 of 2023 | same | GN 727 of 2023, reg. 5 and First Schedule | Confirmed | | F0555 | BOT | Minimum core capital: community bank | TZS 2,000,000,000 (minimum tier 1 capital) | same | GN 727 of 2023, reg. 5 and First Schedule (replaces GN 290 of 2014) | Confirmed | | F0556 | BOT | Minimum tier 1 capital: development finance institution; housing finance company; mortgage refinance company; finance lease company (merchant bank) | Development finance institution TZS 200,000,000,000; housing finance company TZS 15,000,000,000; mortgage refinance company TZS 30,000,000,000; finance lease company TZS 1,000,000,000. Merchant bank is not listed | same | GN 727 of 2023, First Schedule; DFI also BFI (Development Finance) Regulations 2021, GN 766 of 29 Oct 2021; mortgage refinance also BFI (Mortgage Refinance Companies) Regulations 2022, GN 559 of 16 Sep 2022 | Confirmed | | F0557 | BOT | Core capital gates for bank activities: fiduciary functions; acquiring an allied undertaking; investing in an allied undertaking; opening a foreign branch or subsidiary | Not less than TZS 70bn; 45bn; 30bn; 150bn | same | GN 297 of 2014, regs. 36, 38, 39, 40 | Confirmed | | F0558 | BOT | Tier 2 microfinance (non-deposit-taking): application, entity (company, etc.) | TZS 500,000 non-refundable | Same (up to 5 non-Tanzanian staff without prior approval, reg. 20) | Microfinance (Non-Deposit Taking Microfinance Service Providers) Regulations 2019, GN 679 of 13 Sep 2019, reg. 6(3) | Confirmed | | F0559 | BOT | Tier 2 microfinance: application, individual money lender | TZS 300,000 non-refundable | BOT document list asks for proof of the CEO's citizenship and ID | GN 679 of 2019, reg. 6(3); BOT procedure for individual money lenders | Confirmed | | F0560 | BOT | Tier 2 minimum capital (individual and company) | TZS 20,000,000 "or such higher amount as the Bank may prescribe" | same | GN 679 of 2019, reg. 46(1) | Confirmed | | F0561 | BOT | Tier 2 annual licence fee | No annual licence fee prescribed | same | GN 679 of 2019, reg. 13 | Confirmed | | F0562 | BOT | Tier 2 administrative penalty | TZS 500,000 to 5,000,000 | same | GN 679 of 2019, reg. 60(1)(h) | Confirmed | | F0563 | BOT (delegated to TCDC) | Tier 3 SACCOS licence: Category A (savings); Category B (deposits) | Fee TZS 100,000 / 300,000; minimum core capital TZS 10,000,000 / 200,000,000 | same | Microfinance (SACCOS) Regulations, GN 675 of 2019, reg. 5(4) (fee), reg. 18(1) and (2) (capital) | Confirmed | | F0564 | BOT | Tier 4 community microfinance group (VICOBA) registration | No registration fee prescribed | same | GN 678 of 2019 | Confirmed | | F0565 | BOT | Bureau de change: application fee; licence fee | Application fee TZS 1,000,000 non-refundable; licence fee TZS 1,000,000 non-refundable | same | Foreign Exchange (Bureau de Change) Regulations 2023, GN 730 of 6 Oct 2023, regs. 6(2)(k) and 10(1)(b); revokes GN 450 of 2019 (reg. 42) | Confirmed | | F0566 | BOT | Bureau de change annual operating fee, Class A and B | TZS 500,000 a year for each operating branch | same | GN 730 of 2023, reg. 13 | Confirmed | | F0567 | BOT | Bureau de change capital, Class A (spot, money transfer, other financial services) | TZS 500,000,000 (local majority shareholding) | TZS 1,000,000,000 (foreign majority shareholding) | GN 730 of 2023, reg. 15 | Confirmed | | F0568 | BOT | Bureau de change capital, Class B (spot only) | TZS 200,000,000 | Not available: 100% local ownership required | GN 730 of 2023, regs. 3 and 15 | Confirmed | | F0569 | BOT | Bureau de change Class C (hotels, spot with guests only) | No minimum capital prescribed for Class C | N/A | GN 730 of 2023, regs. 3 and 18 | Confirmed | | F0570 | BOT | Bureau de change Class A money-transfer deposit; working capital | USD 50,000 local-majority; working capital at least 70% of owners' equity | USD 100,000 foreign-majority | GN 730 of 2023, regs. 15(3) to (4) and 26(1) | Confirmed | | F0571 | BOT | Payment system licence fee (and renewal fee, same figure): inter-institutional payment systems; intra-institution; payment system data management; remittance | TZS 5,000,000; 1,000,000; 5,000,000; 1,000,000 | same | Payment Systems (Licensing and Approval) Regulations 2015, First Schedule; validity 5 years (reg. 9(2)) | Confirmed | | F0572 | BOT | Electronic money issuer: application/licence fee; renewal fee; minimum capital | TZS 2,000,000; 2,000,000; 500,000,000 | Same; mobile money transfer reserved to citizens under GN 487A of 2025 (base) | Payment Systems (Electronic Money) Regulations 2015 (TanzLII lists as GN 447 of 16 Oct 2015), First Schedule | Confirmed | | F0573 | BOT | Credit reference bureau: application fee; paid-up capital | TZS 1,000,000 non-refundable (after a pre-filing meeting); TZS 600,000,000 at commencement and at all times | Same (limited liability company only; no foreign branch) | Bank of Tanzania (Credit Reference Bureau) Regulations 2012, GN 416 of 28 Dec 2012, regs. 7(2)(h) and 13; BOT CRB licensing procedure | Confirmed | | F0574 | BOT | Credit reference bureau: daily fine for continuing non-compliance | Not less than TZS 500,000 per day | same | GN 416 of 2012, reg. 40 | Confirmed | | F0575 | TIRA | Insurance broker: application; registration; annual | TZS 25,000; 2,500,000; 750,000 | Same fees; at least two thirds of shares must be Tanzanian-owned | Insurance Act Cap. 394; TIRA Checklist for Insurance Broker Registration (1 Apr 2025) | Confirmed | | F0576 | TIRA | Insurance broker minimum paid-up capital | TZS 19.10m (2022), 19.90m (2023), 20.50m (2024 and 2024/2025), then prior year capital times the lesser of 1.1 or the CPI ratio | same | TIRA broker checklist (1 Apr 2025); TIRA Licensing Requirements for Insurance Brokers, 21 Mar 2025 | Confirmed | | F0577 | TIRA | Insurance broker cover | Professional indemnity at least TZS 100,000,000; fidelity guarantee at least TZS 50,000,000 | same | TIRA checklist, Apr 2025 | Confirmed | | F0578 | TIRA | Foreign reinsurance broker accreditation (2026 accreditation period): application; accreditation | N/A | USD 1,000 non-refundable; USD 4,000 on successful assessment; via TIRA ORS | TIRA Circular No. 42/2025, 14 Nov 2025 | Confirmed | | F0579 | TIRA | Insurer minimum paid-up capital: general or life; non-life non-marine; reinsurer | General or life insurer TZS 2,355m (2022), 2,449m (2023), 2,523m (2024); non-life non-marine TZS 1,178m, 1,225m, 1,261m; thereafter prior year times the lesser of 1.1 or CPI ratio. Reinsurer TZS 5bn base 2010, indexed (current figure not published) | Same; foreign investors: at least one third of shares owned by Tanzanians | Insurance Regulations 2009, reg. 18; TIRA Checklist for Insurance Companies Registration (1 Apr 2025) | Confirmed | | F0580 | TIRA | Agent and loss adjuster capital (base year 2010) | Agent TZS 1m (one insurer), 2m (two), 3m (three), indexed; loss adjusters, surveyors, assessors, actuaries, risk managers TZS 2m | same | Insurance Regulations 2009, reg. 18 | Confirmed | | F0581 | TIRA | Insurance agent: application; registration; annual | TZS 25,000; 500,000 to 1,000,000; 50,000 to 100,000 a year | same | TIRA Checklist for Insurance Agent Registration (1 Apr 2025) | Confirmed | | F0582 | TIRA | Loss assessor or adjuster: application; registration; annual | TZS 25,000; 1,000,000; 100,000 a year | same | TIRA Checklist for Registration of Loss Assessors (1 Apr 2025) | Confirmed | | F0583 | TIRA | Bancassurance: application; registration; annual | TZS 25,000; 5,000,000; 1,000,000 | same | TIRA Checklist for Bancassurance Registration (1 Apr 2025) | Confirmed | | F0584 | CMSA | Investment adviser (company): application; admission; annual; first-year total | TZS 500,000; 3,000,000; 3,000,000; 6,500,000; each representative TZS 2,500,000 first year | same | Capital Markets and Securities Act Cap. 79, s.38; CMSA licensing requirements (Zatra: Fee Structure 2025) | Confirmed | | F0585 | CMSA | Fund manager: application; admission; annual; total | TZS 1,000,000; 5,000,000; 5,000,000; 11,000,000; representative 2,500,000 | same | same | Confirmed | | F0586 | CMSA | Fund manager financial requirements | Working capital at least TZS 20,000,000; fidelity guarantee at least TZS 50,000,000; professional indemnity at least TZS equivalent of USD 120,000 | same | same | Confirmed | | F0587 | CMSA | Broker-dealer (dealing in securities): application; admission; annual; broker deposit; total | TZS 1,000,000; 2,000,000; 2,000,000; 100,000; 5,100,000; representative 2,500,000; paid-up capital USD 240,000 | same | Cap. 79, ss.38 and 44 | Confirmed | | F0588 | CMSA | Bond trader: application; admission; annual; total | TZS 1,000,000; 2,000,000; 2,000,000; 5,000,000; representative 2,500,000 | same | same | Confirmed | | F0589 | CMSA | Custodian of securities: application; admission; annual; total | TZS 2,500,000; 5,000,000; 5,000,000; 12,500,000; must meet commercial bank core capital (now TZS 15bn minimum tier 1 capital under GN 727 of 2023) | same | same | Confirmed | | F0590 | CMSA | Nominated adviser: application; admission; annual; total | TZS 1,000,000; 3,000,000; 3,000,000; 7,000,000; professional indemnity at least TZS 200,000,000; representative: application 250,000, admission TSh 1 (as printed), annual 1,000,000, total 1,250,001 | same | same | Confirmed | | F0591 | CMSA | Crowdfunding operator: application; admission; annual; total | TZS 1,000,000; 5,000,000; 5,000,000; 11,000,000; representative 2,500,000 | same | same | Confirmed | | F0592 | CMSA | Securities exchange: application; admission; annual; total | TZS 1,000,000; 5,000,000; 5,000,000; 11,000,000 | same | same | Confirmed | | F0593 | CMSA | Central securities depository: application; admission; annual; total | TZS 1,000,000; 3,000,000; 3,000,000; 7,000,000 | same | same | Confirmed | | F0594 | CMSA | Replacement licence | Not published on the current CMSA fee structure | same | CMSA schedule | Confirmed | | F0595 | Gaming Board | Casino: application; annual licence, Dar es Salaam | TZS 1,000,000; 110,000,000 | same | Gaming Act Cap. 41, s.26; GBT fee schedule | Confirmed | | F0596 | Gaming Board | Casino: application; annual licence, other regions | TZS 1,000,000; 60,000,000 | same | same | Confirmed | | F0597 | Gaming Board | Internet casino: application; annual licence | TZS 1,000,000; 110,000,000 | same | same | Confirmed | | F0598 | Gaming Board | Internet sports betting: application; annual licence | TZS 1,000,000; 90,000,000 | same | same | Confirmed | | F0599 | Gaming Board | Sports betting principal licence (land-based): application; annual | TZS 500,000; 90,000,000 | same | same | Confirmed | | F0600 | Gaming Board | Sports betting shop location: application; annual | TZS 500,000; 1,000,000 | same | same | Confirmed | | F0601 | Gaming Board | Virtual games (online): application; annual; levy | TZS 500,000; 30,000,000; 5% of GGR paid monthly | same | same | Confirmed | | F0602 | Gaming Board | Slot machines principal licence: application; annual | TZS 500,000; 30,000,000 | Not available to foreigners (slot machines outside casinos reserved, GN 487A of 2025, base) | same | Confirmed | | F0603 | Gaming Board | Slot machine 40-machine site: Dar es Salaam; other regions | Application TZS 100,000; annual 4,000,000 (Dar) / 2,000,000 (other) | As above | same | Confirmed | | F0604 | Gaming Board | Slot machine shop: application; annual; per machine | TZS 100,000; 500,000; 10,000 per machine per month | As above | same | Confirmed | | F0605 | Gaming Board | National lottery: application; annual; levy | TZS 1,000,000; 140,000,000; 2% of GGR monthly | same | same | Confirmed | | F0606 | Gaming Board | Commercial lottery: application; annual | TZS 1,000,000; 110,000,000 | same | same | Confirmed | | F0607 | Gaming Board | Public or private lottery | TZS 5,000 application; 50,000 licence, per lottery | same | same | Confirmed | | F0608 | Gaming Board | Promotional competition: budget under TZS 5m; TZS 5m and above | Promotional lottery, budget below TZS 5m: application TZS 10,000 per lottery; licence TZS 100,000 per month. Budget TZS 5m or above: application 10,000; licence 6% of total promotional budget | same | same | Confirmed | | F0609 | Gaming Board | Bingo: application; annual; levy | TZS 100,000; 500,000; 5% of GGR monthly | same | same | Confirmed | | F0610 | Gaming Board | Key employee: application; annual | TZS 10,000; 50,000 | same | same | Confirmed | | F0611 | Gaming Board | Service providers or sellers: application; annual | TZS 500,000; 1,000,000 | same | same | Confirmed | | F0612 | Gaming Board | Retailers on premises | TZS 10,000 to 20,000 by venue type | same | same | Confirmed | | F0613 | FIU | Reporting entity registration (goAML) | No fee | same | Anti-Money Laundering Regulations 2022, GN 397 of 3 Jun 2022 (Anti-Money Laundering Act Cap. 423 R.E. 2023) | Confirmed | | F0614 | DSE (fee structure approved by CMSA) | DSE listing fees: equities, Main Investment Market (MIMS) and Enterprise Growth Market (EGMS) | MIMS: initial 0.25% (min TZS 2m, max 30m); annual 0.05% (min 2m, max 20m); additional 0.2% (min 2m, max 30m). EGMS: initial 0.1% (min 1m, max 10m); annual 0.025% (min 1m, max 5m); additional 0.01% (min 1m, max 10m) | same | DSE and CSD Rules 2022 as amended 2025, First Schedule (DSE fee structure as approved by the Authority), rules 73, 93 and 285 | Confirmed | | F0627 | Mining Commission / BOT | Domestic Gold Purchase Programme concession | Royalty 4% instead of 6%; inspection fee 0% instead of 1%; VAT zero rating, against the gold set-aside for BOT (not less than 20%) | same | Finance Act No. 6 of 2024: s.57 (new Mining Act s.59, set-aside not less than 20%), s.59 (royalty 4% on gold sold to BOT), s.61 (inspection fee exemption), s.109 (VAT Act ss.55C and 55D zero rating) | Confirmed | | NEW-06-01 | BOT | Bureau de change: change of name; opening a branch; relocation | TZS 1,000,000 each | same | GN 730 of 2023, regs. 7(3), 16(2)(b), 23(3) | Confirmed | | NEW-06-02 | BOT | Development finance institution: application fee | TZS 10,000,000 non-refundable "or any other amount as may be determined by the Bank"; minimum core capital TZS 200,000,000,000 | same | Banking and Financial Institutions (Development Finance) Regulations 2021, GN 766 of 29 Oct 2021 | Confirmed | | NEW-06-03 | BOT | Mortgage refinance company: application fee; minimum core capital | Application TZS 5,000,000 non-refundable; core capital not less than TZS 30,000,000,000 | same | Banking and Financial Institutions (Mortgage Refinance Companies) Regulations 2022, GN 559 of 16 Sep 2022 | Confirmed | | NEW-06-04 | TIRA | Insurance company (insurer) registration: application; registration; annual | TZS 25,000; 10,000,000; 2,500,000 | Same fees; at least one third of shares owned by Tanzanians | Insurance Act Cap. 394; TIRA Checklist for Insurance Companies Registration (1 Apr 2025) | Confirmed | | NEW-06-05 | TIRA | Insurance digital platform (IDP): application; registration; annual | TZS 25,000; 2,500,000; 750,000; professional indemnity at least TZS 100,000,000; cyber liability as approved | same | TIRA Checklist for Insurance Digital Platforms (1 Apr 2025) | Confirmed | | NEW-06-06 | Gaming Board | Pool betting scheme: application; licence; levy | TZS 50,000; 50,000 a year; 10% of bet amount | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-07 | Gaming Board | Prize competition | Application TZS 10,000 per lottery; licence 10% of the promotional budget | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-08 | Gaming Board | Virtual games in sports betting premises; stand-alone premises | Application TZS 50,000; licence 100,000 per location a year; levy 5% of GGR paid monthly | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-09 | Gaming Board | Operations under s.51(2) of the Gaming Act | Application TZS 1,000,000; licence 30,000,000 a year; levy 5% of GGR paid monthly | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-10 | Gaming Board | Manufacturer certificate; certificate of suitability; gaming consultancy | Manufacturer: application 500,000, licence 1,000,000 a year. Certificate of suitability 1,000,000. Gaming consultancy: application 10,000, licence 1,000,000 every two years | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-11 | Gaming Board | Minor permits: accreditation; amusement; fete; tombola; play stations; support employee | Accreditation 10,000; amusement 5,000 plus 10,000 per location; fete 10,000 per week; tombola 5,000 plus 10,000 per month; play stations 10,000 plus 50,000 per location a year; support employee 10,000 a year | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-12 | Gaming Board | Administrative: duplicate licence; inspection of licence holders register; postponement of draw; transfer of permit | Duplicate 10,000; register inspection 20,000 per inspection; postponement of draw 50,000; transfer of permit 30,000 per location | same | Gaming Act Cap. 41; Gaming Board of Tanzania fee schedule | Confirmed | | NEW-06-13 | DSE (fee structure approved by CMSA) | DSE listing fees: corporate bonds; government bonds; mutual funds; ETFs | Corporate bonds: initial 0.05% (TZS 2m to 20m); annual 0.0125% (2m to 10m); additional 0.025% (1m to 10m). Government bonds: 0.05%; 0.0125%; 0.025%, no limit. Mutual funds: initial 0.05% (0.5m to 10m); annual 0.125% (0.5m to 5m); additional 0.01% (0.25m to 5m). ETFs: initial 0.1% (1m to 20m); annual 0.025% (1m to 10m); additional 0.1% (0.5m to 10m) | same | DSE and CSD Rules 2022 as amended 2025, First Schedule | Confirmed | | NEW-06-14 | DSE / CSDR | DSE membership; CSD ISIN and IPO processing fees | DSE membership application TZS 2,000,000; annual: licensed dealing member 1,000,000, NOMAD 500,000, others 1,000,000. ISIN: publicly issued 300,000 (one time), additional 150,000, unlisted 600,000. IPO processing: MIMS 0.5% of market cap (min 2m, max 10m); EGMS 0.25% (min 1m, max 5m) | same | DSE and CSD Rules 2022, First Schedule (DSE Fees) | Confirmed | | NEW-06-15 | DSE / CMSA | Equity transaction charges (regulated) | Brokerage commission 1.7% up to TZS 10m, 1.5% on the next 40m, 0.8% above 50m; DSE and CMSA commission 0.3% (0.02% to the Fidelity Fund, 0.28% shared); CSD standard transaction fee 0.06% | same | DSE and CSD Rules 2022 as amended 2025, First Schedule item 8; CSD Table 4 | Confirmed | ## Mining and minerals (53) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0615 | Mining Commission | Prospecting licence (metallic, energy minerals, kimberlitic diamond): application; preparation | Application: metallic minerals, energy minerals, kimberlitic diamond USD 300 (TZS 700,000); preparation (all minerals) USD 300 (TZS printed 700,00) | same | Mining (Mineral Rights) Regulations 2018, GN 1 of 2018, First Schedule as substituted by GN 47 of 9 Feb 2018, items 1(a) and 6(a) | Confirmed | | F0616 | Mining Commission | Prospecting licence annual rent per km2: initial 4 years; first renewal 3 years; second renewal 2 years | USD 100 (TZS 230,000); USD 150 (TZS 340,000); USD 200 (TZS 500,000) | same | GN 1 of 2018, First Schedule item 7(a) to (e), as substituted by GN 47 of 2018 | Confirmed | | F0617 | Mining Commission | Prospecting licence renewal application | USD 300 (TZS 700,000) | same | GN 1 of 2018, First Schedule item 2(a), as substituted by GN 47 of 2018 | Confirmed | | F0618 | Mining Commission | Prospecting licence minimum annual expenditure per km2 | Most minerals USD 500 initial, 2,000 first renewal, 6,000 second renewal; industrial minerals and building materials USD 100; gemstones USD 250 | same | Mining (Mineral Rights) Regulations 2018, GN 1 of 10 Jan 2018, reg. 9 | Confirmed | | F0619 | Mining Commission | Primary Mining Licence: application; preparation; renewal; transfer | TZS 50,000; 50,000; 100,000; 500,000 | Not available to foreigners | GN 1 of 2018, First Schedule items 1(g), 1(h), 2(e), 6(d) as amended by Mining (Mineral Rights) (Amendments of the First Schedule) Regulations 2019, GN 741 of 18 Oct 2019 | Confirmed | | F0620 | Mining Commission | Primary Mining Licence annual rent | Gold, kimberlitic diamonds, gemstones TZS 90,000 per hectare (minimum 180,000 for an area under 2 ha); other minerals TZS 45,000 per hectare (minimum 90,000 for an area under 2 ha) | Not available to foreigners | GN 1 of 2018, First Schedule item 8, as amended by GN 741 of 2019 and Mining (Mineral Rights) (Amendment) Regulations 2022, GN 419 of 17 Jun 2022, reg. 5 | Confirmed | | F0621 | Mining Commission | Mining licence; special mining licence: application, preparation, renewal, annual rent | SML: application USD 5,000 (TZS 11,300,000); preparation USD 2,000 (TZS 4,500,000); renewal application USD 5,000; annual rent USD 5,000 per km2 (TZS 11,300,000). ML: application USD 2,000 (TZS 4,500,000), same for building materials; preparation USD 1,000 (TZS 2,300,000); renewal application USD 2,000; annual rent USD 3,000 per km2 (TZS 6,800,000) metallic, energy, gemstones, kimberlitic diamonds, USD 2,000 per km2 (TZS 4,500,000) building and industrial minerals | Same fees; Government free carried interest not less than 16% | GN 1 of 2018, First Schedule items 1(d) to (f), 2(b) to (d), 6(b) and (c), 7(f) to (h), as substituted by GN 47 of 2018; capital bands: Mining Commission licence types page | Confirmed | | F0622 | Mining Commission | Mineral dealer licence: application; licence and renewal by class | Application USD 200 (TZS 450,000) non-refundable. Licence: gold, metallic and coloured gemstones USD 1,000 (TZS 2,300,000); diamonds USD 2,000 (TZS 4,500,000); coal and industrial minerals USD 500 (TZS 1,200,000). Renewal application USD 100 (TZS 230,000); renewal fees same as licence fees by class | Same fees; the licence-holding company must be at least 25% Tanzanian-held (mandatory) | Mining (Minerals and Mineral Concentrates Trading) Regulations 2018, GN 2 of 2018, First Schedule as substituted by GN 45 of 9 Feb 2018 (items (a), (c), (e), (g)); not amended for dealers by GN 235 or GN 742 of 2019 or GN 418 of 2022 | Confirmed | | F0623 | Mining Commission | Mineral broker licence: application; licence; renewal | Application TZS 50,000 non-refundable; licence TZS 200,000; renewal application TZS 50,000; renewal TZS 200,000 | Not available to foreigners: Tanzanians aged 18 or over or a local company; brokers may not export | GN 2 of 2018, First Schedule items (b), (d), (f), (h), as substituted by the Mining (Minerals and Mineral Concentrates Trading) (Amendments of the First Schedule) Regulations 2019, GN 742 of 18 Oct 2019 | Confirmed | | F0624 | Mining Commission | Royalty on gross value | 6% gemstones and diamonds (rough), metallic minerals (copper, gold, silver, PGM); 5% uranium; 4% gold sold at refinery centres or to the Bank of Tanzania; 3% other minerals incl. building materials and industrial minerals (coal generally); 1% coal used as industrial raw material, phosphate or limestone for fertiliser, gem (cut and polished), salt | same | Mining Act Cap. 123 R.E. 2023, s.111(1) (formerly s.87), as amended by Finance Act No. 6 of 2024 s.59; Mining Commission royalty page | Confirmed | | F0625 | Mining Commission | Inspection fee | 1% of gross value, before clearance for export or domestic use | same | Mining Act Cap. 123 R.E. 2023, s.115(3) to (5) (formerly s.90A) | Confirmed | | F0626 | Mining Commission | HIV Response Levy (new 2025) | 0.1% of gross value of minerals, paid with royalty; 70% to AIDS Trust Fund, 30% to Universal Health Insurance Fund | same | Mining Act Cap. 123 s.113A, added by Finance Act No. 11 of 2025 s.78 (in force 1 Jul 2025) | Confirmed | | F0628 | Mining Commission | Mineral export permit: application | USD 100 | same | Mining (Minerals and Mineral Concentrates Trading) Regulations 2018, First Schedule item (i) as amended by GN 235 of 22 Mar 2019; Mining Commission export procedure | Confirmed | | F0629 | TRA (context) | Withholding tax on purchases from PML holders and artisanal miners | 2% | same | Income Tax Act Cap. 332, withholding on natural resources payments; TRA Taxes and Duties at a Glance 2025/2026 | Confirmed | | F0630 | Council (context) | Service levy | 0.25% of turnover (from 1 Jul 2025) | same | Local Government Finance Act Cap. 290, ss.6(1)(v) and 7(1)(z) and Schedule para. 4(a), as amended by Finance Act No. 11 of 2025 ss.69, 70, 72; unchanged by Finance Act No. 2 of 2026 | Confirmed | | F0631 | Mining Commission | Processing, smelting, refining licences: fees and duration | Application TZS 150,000 (USD 200) for a processing licence and for a smelting or refining licence; renewal application same; annual fee equal to half the fee payable for issuance or renewal | same | Mining (Mineral Beneficiation) Regulations 2018, GN 5 of 10 Jan 2018, reg. 5 and First Schedule (GN 136 of 2019 amended the Schedule heading only); durations: Mining Commission licence types page | Confirmed | | F0632 | PURA | Annual levy, exploration licence | USD 70,000 a year | same | Upstream Petroleum Regulatory Authority (Annual Levy, Fees and Charges) Regulations 2019, GN 959 of 6 Dec 2019 | Confirmed | | F0633 | PURA | Annual levy, development licence | 1% of natural gas or crude oil gross sales at delivery point a year | same | GN 959 of 2019 | Confirmed | | F0634 | PURA | Annual levy, liquefaction licence | USD 300,000 a year | same | GN 959 of 2019 | Confirmed | | F0635 | PURA | Reconnaissance permit application | USD 20,000 | same | GN 959 of 2019, Schedule | Confirmed | | F0636 | PURA | Supplier registration; renewal (by petroleum-sector turnover band) | Local: TZS 250,000 to 5,000,000; renewal TZS 300,000 to 2,500,000 | Foreign: USD 10,000 to 100,000; renewal USD 8,000 to 85,000 | GN 959 of 2019, Schedule | Confirmed | | F0637 | EWURA | Electricity generation below 1 MW: application; second fee; licence (initial/renewal); transfer/modification | TZS 100,000; 100,000; 100,000; 100,000 | same | Electricity (Licensing and Registration Fees) Rules 2022, GN 112 of 4 Mar 2022 (made 22 Feb 2022) | Confirmed | | F0638 | EWURA | Generation 1 to 10 MW | Application 100,000; second fee 240,000 (base: provisional); licence 12,000,000; transfer 1,200,000 | same | GN 112 of 2022 | Confirmed | | F0639 | EWURA | Generation 11 to 50 MW | 100,000; 480,000; 24,000,000; 3,600,000 | same | GN 112 of 2022 | Confirmed | | F0640 | EWURA | Generation above 50 MW | 500,000; 1,200,000; 24,000,000 fixed plus 12,000,000 per 50 MW; 7,230,000 | same | GN 112 of 2022 | Confirmed | | F0641 | EWURA | Distribution; supply (same bands as generation) | Below 1 MW 100,000 each; 1 to 10 MW 100,000 / 240,000 / 12,000,000 / 1,200,000; 11 to 50 MW 100,000 / 480,000 / 24,000,000 / 3,600,000; above 50 MW 500,000 / 1,200,000 / 24m plus 12m per 50 MW / 7,230,000 | same | GN 112 of 2022 | Confirmed | | F0642 | EWURA | Transmission operator; system operator; market operator | Each: 500,000; 1,200,000; 50,000,000; 7,230,000 | same | GN 112 of 2022 | Confirmed | | F0643 | EWURA | Import/export of electricity: above 33 kV; up to 33 kV | Application 1,200,000; licence 50,000,000 (above 33 kV) or 20,000,000 (up to 33 kV); transfer 7,230,000 | same | GN 112 of 2022 | Confirmed | | F0644 | EWURA | Own-use baseload generation | Below 1 MW 100,000 / 100,000 / 200,000 / 100,000; 1 to 10 MW 100,000 / 240,000 / 3,000,000 / 1,200,000; 11 to 50 MW 100,000 / 480,000 / 6,000,000 / 3,600,000; above 50 MW 500,000 / 1,200,000 / 6m plus 3m per 50 MW / 7,230,000 | same | GN 112 of 2022 | Confirmed | | F0645 | EWURA | Own-use standby generation | Application 100,000; licence 200,000; transfer 100,000 | same | GN 112 of 2022 | Confirmed | | F0646 | EWURA | Electrical installation licence: Classes A, B, S1, S2; Classes C, D, S3 | Classes A, B, S1, S2: TZS 130,000; Classes C, D, S3: TZS 50,000; licence copy TZS 20,000 (all classes); licence term 5 years | same | Electricity (Electrical Installation Services) Rules 2025, GN 570 of 12 Sep 2025, First Schedule; revokes GN 113 of 2022 | Confirmed | | F0647 | EWURA | Petroleum construction approval: retail; kerosene retail; storage depot, LPG filling, lubricant blending, waste oil recycling, bitumen, aviation; marine loading and large consumer installation; small consumer installation; pipeline up to 100 km; above 100 km; refinery | TZS 500,000; 200,000; 2,000,000 each; 20,000,000; 2,000,000; 2,000,000; 10,000,000; 20,000,000 (2 years; pipelines and refinery 5 years) | same | Petroleum (Licensing Fees) Rules 2020, GN 816 of 25 Sep 2020, First Schedule | Confirmed | | F0648 | EWURA | Petroleum retail licence: application; licence (5 years); transfer; change of name | 500,000; 1,000,000; 500,000; 200,000 | Same fees (retail ownership screen under GN 487A of 2025 is separate) | GN 816 of 2020, Second Schedule | Confirmed | | F0649 | EWURA | Township and village: retail construction approval; retail licence (5 years) | Application 50,000, fee nil; application 50,000 plus licence 100,000 | same | GN 816 of 2020, Third Schedule | Confirmed | | F0650 | EWURA | Kerosene retail; lubricant distribution; strategic reserve; LPG distribution (each 5 years) | 200,000 plus 500,000; 200,000 plus 1,000,000; 500,000 plus 1,000,000; 500,000 plus 1,000,000 | same | GN 816 of 2020 | Confirmed | | F0651 | EWURA | LPG wholesale (7 years) | Application 2,000,000; licence 10,000,000; transfer 500,000 | same | GN 816 of 2020 | Confirmed | | F0652 | EWURA | Petroleum wholesale; storage (5 years) | 2,000,000 plus 10,000,000 (transfer 5,000,000); 1,000,000 plus 10,000,000 (transfer 5,000,000) | same | GN 816 of 2020 | Confirmed | | F0653 | EWURA | Bunkering; bitumen wholesale; lubricant wholesale; petcoke (5 years) | 1,000,000 plus 2,000,000; 1,000,000 plus 5,000,000 each for the other three | same | GN 816 of 2020 | Confirmed | | F0654 | EWURA | Lubricant blending; waste oil recycling; aviation (5 years) | 2,000,000 plus 10,000,000 each | same | GN 816 of 2020 | Confirmed | | F0655 | EWURA | Consumer installation, large (mining, power, large industry); small (agriculture, transport, small industry) | 2,000,000 plus 20,000,000; 500,000 plus 1,000,000 | same | GN 816 of 2020 | Confirmed | | F0656 | EWURA | Marine loading/offloading; pipeline up to 100 km; above 100 km; refinery | 2,000,000 plus 20,000,000 (5 yrs); 1,000,000 plus 10,000,000 (15 yrs); 10,000,000 plus 60,000,000 (15 yrs); 10,000,000 plus 200,000,000 (15 yrs) | same | GN 816 of 2020 | Confirmed | | F0657 | EWURA | Petroleum transportation registration | TZS 100,000 a year | same | GN 816 of 2020 | Confirmed | | F0658 | EWURA | Natural gas construction approval (2 years to commence) | Processing 20,000,000; transmission pipeline up to 100 km 5,000,000, above 20,000,000; distribution pipeline up to 10 km 2,000,000, above 10,000,000; CNG receiving, CNG station, own-use CNG station, mini-LNG filling, LCNG filling 1,000,000 each; mini-LNG liquefaction 5,000,000; storage 2,000,000; regasification 5,000,000 | same | Petroleum (Natural Gas) (Licensing Fees) Rules 2026, GN 159 of 3 Jul 2026 (signed 25 Jun 2026), Part A; revokes GN 301 of 2020 | Confirmed | | F0659 | EWURA | Natural gas processing; transmission (20 years); distribution; aggregation (10 years) | Application 2,000,000; licence 10,000,000; transfer 2,500,000; change of name 200,000 | same | GN 159 of 2026, Part B | Confirmed | | F0660 | EWURA | Natural gas storage (10 years) | 1,000,000; 5,000,000; transfer 1,000,000 | same | GN 159 of 2026 | Confirmed | | F0661 | EWURA | CNG supply, CNG supply own use, CNG filling station, CNG filling own use, mini-LNG filling, LCNG filling, mini-LNG regasification (5 years) | 1,000,000; 2,000,000; transfer 1,000,000 | same | GN 159 of 2026 | Confirmed | | F0662 | EWURA | Mini-LNG supply, supply own use, storage, supply and cross-border trade (5 years); mini-LNG liquefaction (10 years) | 1,000,000; 5,000,000 (liquefaction 10,000,000); transfer 1,000,000 | same | GN 159 of 2026 | Confirmed | | F0663 | EWURA | EWURA annual regulatory levy by sector | Electricity, natural gas, water and sanitation: 1% of gross operating revenues a year. Petroleum: as determined and notified by EWURA from time to time, not exceeding 1% of gross operating revenue | same | EWURA Act Cap. 414 R.E. 2023 s.44(2) to (4) (cap 1%); EWURA (Fees and Levies Collection Procedure) Rules 2021, GN 420 of 11 Jun 2021, rules 5(1) and 8(2) to (4) | Confirmed | | F0664 | EWURA | Water supply and sanitation utility licences | Not captured | N/A | Water Supply and Sanitation Services (Licencing Fees) Rules 2020, GN 944 of 6 Nov 2020 (Water Supply and Sanitation Act Cap. 272) | Confirm | | F0665 | REA | Rural energy levies (context) | Not captured | N/A | Rural Energy Act | Confirm | | NEW-06-16 | Mining Commission | Mineral rights administration fees (First Schedule) | Transfer of mineral rights other than PML USD 3,000 (TZS 6,800,000); transfer of shares in a PML USD 500 (TZS 1,130,000); search in register USD 50 (TZS 130,000) per hour; registration of a document USD 500; approval of a document USD 500; suspension certificate: PML TZS 50,000, other rights USD 200 (TZS 500,000); amalgamation of PMLs TZS 200,000; surrender certificate: no application fee | same | GN 1 of 2018, First Schedule items 1(i) to (m), 3, 4, 5 as substituted by GN 47 of 2018 and amended by GN 741 of 2019 and GN 236 of 22 Mar 2019 | Confirmed | | NEW-06-17 | Mining Commission | Special export permits and import permits for minerals | Special export permit: non-resident USD 2,000 (TZS 4,500,000); tourist USD 250 (TZS 600,000); minerals bought at a Gem Trade Fair USD 200 (TZS 500,000). Import permit USD 300 (TZS 680,000); import for a Gem Trade Fair USD 200 (TZS 500,000). Salt export permit TZS 20,000 | same | GN 2 of 2018, First Schedule items (i) to (n) as substituted by GN 45 of 2018 and amended by GN 235 and GN 742 of 2019; Mining Commission export procedure | Confirmed | | NEW-06-18 | EWURA / licensed WSSA | Commercial or community borehole registration (water supply) | Registration fee set by the licensee, not exceeding TZS 200,000, non-refundable; valid 3 years, extendable | same | Water Supply and Sanitation (Commercial and Community Boreholes Operations) Rules 2023, GN 426 of 2023 | Confirmed | ## ICT, broadcasting and online services (61) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0666 | TCRA | Network facilities: international gateway; national | Application TZS 30,000,000; initial 105,000,000; renewal 105,000,000; annual royalty 1% of gross annual turnover (GAT); 25 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0667 | TCRA | Network facilities: regional | Application TZS 3,000,000; initial 30,000,000; renewal 51,750,000; annual 1% of GAT; 25 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0668 | TCRA | Network facilities: district | Application TZS 300,000; initial 9,000,000; renewal 10,350,000; annual 1% of GAT; 25 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0669 | TCRA | Network services: national | Application TZS 7,000,000; initial 105,000,000; renewal 105,000,000; annual 1% of GAT; 25 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0670 | TCRA | Network services: regional | Application TZS 6,000,000; initial 35,000,000; renewal 35,000,000; annual 1% of GAT; 10 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0671 | TCRA | Network services: district | Application TZS 300,000; initial 15,000,000; renewal 17,250,000; annual 1% of GAT; 10 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0672 | TCRA | Application services: national (internet, data, bulk SMS, VoIP, tracking, financial services, virtual applications, call centre) | Application TZS 3,000,000; initial 30,000,000; renewal 34,500,000; annual 1% of GAT; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0673 | TCRA | Application services: regional | Application TZS 600,000; initial 3,000,000; renewal 3,450,000; annual 1% of GAT; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0674 | TCRA | Application services: district | Application TZS 150,000; initial 600,000; renewal 690,000; annual 1% of GAT; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0675 | TCRA | Equipment installation and maintenance: Class A; Class B | Class A: application TZS 100,000; initial 2,300,000; renewal 2,300,000; annual 1% of GAT; 3 years. Class B: application 20,000; initial 50,000; renewal 50,000; no royalty; 1 year | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0676 | TCRA | Equipment importation; distribution (wholesale) | Importation: application TZS 50,000; initial 2,300,000; renewal 2,300,000; annual 2,300,000; 3 years. Distribution (wholesale): application 50,000; initial 1,500,000; renewal 1,500,000; annual 1,500,000; 3 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0677 | TCRA | Commercial radio: national; regional; district (construction permit 200,000 each) | National: application TZS 3,200,000; initial 25,000,000; renewal 4,800,000; annual 25,000,000. Regional: 1,600,000; 15,000,000; 3,200,000; 15,000,000. District: 1,600,000; 3,200,000; 2,400,000; 3,200,000. 5 years; construction permit 200,000 | Same (radio and television establishment reserved to citizens under GN 487A of 2025, where relevant) | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0678 | TCRA | Community radio (construction permit 200,000) | Application TZS 1,600,000; initial 1,100,000; renewal 800,000; annual 1,100,000; 3 years; construction permit 200,000 | Same (radio and television establishment reserved to citizens under GN 487A of 2025, where relevant) | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0679 | TCRA | Commercial TV: national; district (construction permit 200,000) | National: application TZS 8,000,000; initial 32,000,000; renewal 9,600,000; annual 32,200,000 (as printed). District: 3,200,000; 6,400,000; 2,400,000; 6,400,000. 5 years; construction permit 200,000 | Same (radio and television establishment reserved to citizens under GN 487A of 2025, where relevant) | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0680 | TCRA | Community TV (construction permit 200,000) | Application TZS 1,600,000; initial 1,600,000; renewal 1,600,000; annual 1,600,000; 3 years; construction permit 200,000 | Same (radio and television establishment reserved to citizens under GN 487A of 2025, where relevant) | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0681 | TCRA | Educational TV: national; regional (construction permit 200,000) | National: application TZS 500,000; initial 1,000,000; renewal 500,000; annual 1,000,000. Regional: 500,000; 800,000; 500,000; 800,000. 3 years; construction permit 200,000 | Same (radio and television establishment reserved to citizens under GN 487A of 2025, where relevant) | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0682 | TCRA | Educational radio: national; district (construction permit 200,000) | National: application TZS 500,000; initial 800,000; renewal 500,000; annual 800,000. District: 500,000; 500,000; 500,000; annual 800,000. 3 years; construction permit 200,000 | Same (radio and television establishment reserved to citizens under GN 487A of 2025, where relevant) | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0683 | TCRA | Channel aggregator (network facility licensee and multiplex), national | Application TZS 16,000,000; initial 160,000,000; renewal 160,000,000; annual 1% of GAT; 10 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0684 | TCRA | Cable channel aggregator: national (5,001+ subscribers); regional (1,001 to 5,000); district (10 to 1,000) | National: application TZS 1,600,000; initial 2,400,000; renewal 2,400,000; annual 4,000,000. Regional: 300,000; 1,600,000; 1,600,000; 1,600,000. District: 100,000; 400,000; 400,000; 800,000. 3 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0685 | TCRA | Content services by subscription (aggregation): national; regional; district | National: application TZS 1,000,000; initial 5,000,000; renewal 1,000,000; annual 5,000,000. Regional: 160,000; 800,000; 800,000; 1,600,000. District: 80,000; 500,000; 500,000; 800,000. 3 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0686 | TCRA | Satellite support services, national | Application TZS 2,000,000; initial 230,000,000; renewal 264,500,000; annual 1% of GAT; 10 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0687 | TCRA | Landing right: submarine cable | Application TZS 3,500,000; initial 700,000,000; renewal 700,000,000; no annual fee; 15 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0688 | TCRA | Satellite landing right: GSO; non-GSO | Application TZS 350,000; initial 17,500,000; renewal 17,500,000 (GSO and non-GSO); GSO 15 years or satellite lifetime; non-GSO 5 years or lifetime, whichever first | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0689 | TCRA | Cybersecurity services | Application TZS 175,000; initial 3,500,000; renewal 3,500,000; annual 1% of GAT; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0690 | TCRA | Public postal licensee | Application TZS 2,300,000; initial 20,000,000; renewal 20,000,000; annual 1% of GAT; 25 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0691 | TCRA | International courier | Application TZS 170,000; initial 18,000,000; renewal 18,000,000; annual 1% of GAT; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0692 | TCRA | Domestic courier | Application TZS 50,000; initial 1,200,000; renewal 1,200,000; annual 1,200,000; 3 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0693 | TCRA | Online media services (GN 157 item 13) | Application TZS 50,000; initial 500,000; renewal 500,000; annual 500,000; 3 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0694 | TCRA | Online content aggregator (GN 157 item 13) | Application TZS 100,000; initial 1,000,000; renewal 1,000,000; annual 1,000,000; 3 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0695 | TCRA | Online content service, Category A (GN 158i of 2026, from 1 Jul 2026) | Application TZS 10,000; initial 50,000; renewal 50,000; annual 50,000; 3 years | same | Electronic and Postal Communications (Online Content) (Amendment) Regulations 2026, GN 158i published 30 Jun 2026, in force 1 Jul 2026, Second Schedule substituted | Confirmed | | F0696 | TCRA | Content aggregation, Category B (GN 158i of 2026) | Application TZS 20,000; initial 100,000; renewal 100,000; annual 100,000; 3 years | same | Electronic and Postal Communications (Online Content) (Amendment) Regulations 2026, GN 158i published 30 Jun 2026, in force 1 Jul 2026, Second Schedule substituted | Confirmed | | F0697 | TCRA | Amateur online media service, Category C (GN 158i of 2026, new) | No fee: application 0; initial 0; annual 0; no renewal; 1 year | same | Electronic and Postal Communications (Online Content) (Amendment) Regulations 2026, GN 158i published 30 Jun 2026, in force 1 Jul 2026, Second Schedule substituted | Confirmed | | F0698 | TCRA | Type approval: terminal equipment (phones, modems, PCs, smart TVs, STBs, VSAT etc.) | Application TZS 30,000; approval 150,000 per equipment model | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0699 | TCRA | Type approval: PABX up to 50 extensions; 51 and above | Application TZS 30,000; approval 300,000 (up to 50 extensions) or 900,000 (51 and above) | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0700 | TCRA | Type approval: base stations, microwave radios; core switching; broadcasting transmitters and STL | Application TZS 30,000; approval 3,000,000 (base stations, microwave radios, active antenna); 3,000,000 (core switching); 150,000 (broadcasting transmitters and STL radio) | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0701 | TCRA | Numbering: network prefix (NDC/MNDC), SPC, ISPC, MNIC, SIM header, DNIC, corporate access numbers | Application TZS 29,000; registration 5,800,000; annual maintenance 5,800,000 (each of NDC/MNDC, national and international signalling point codes, MNIC, SIM header, DNIC, corporate access numbers) | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0702 | TCRA | Numbering: subscriber numbers | TZS 580 per number a year | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0703 | TCRA | Numbering: carrier selection codes; premium and special rate blocks; single premium number | Application TZS 29,000 each. Carrier selection codes: registration 29,000,000, annual 14,500,000. Premium rate and special/fixed rate blocks: registration 5,800,000, annual 14,500,000. Single premium/special number: registration 2,900,000, annual 5,800,000 | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0704 | TCRA | Numbering: USSD short code; VAS/SMS short codes Gold, Silver, Bronze, Ordinary | Application TZS 29,000 each. Registration: USSD 5,800,000; VAS/SMS Gold 11,600,000; Silver 8,700,000; Bronze 5,800,000; Ordinary 4,350,000. Annual maintenance 7,250,000 each | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0705 | TCRA | Frequency, per 1 MHz a year: Band A (450, 700, 800, 900, 1800, 2100 MHz); B (2300, 2500 MHz); C (3.3, 3.5, 4.0, 4.9 GHz); D (5 to 11 GHz long-haul links); E (13 to 23 GHz); F (28, 32, 38 GHz); G (70, 80 GHz) | Per 1 MHz a year: Band A 90,000,000; B 30,000,000; C 15,000,000; D 3,000,000; E 2,250,000; F 1,035,000; G 150,000; 10 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0706 | TCRA | Repeaters, BTS, transmission links | TZS 210,000 per station a year for the first 3,000; 105,000 per station above 3,000; 10 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0707 | TCRA | Radio broadcasting transmitter, per Tx: city; municipal/town; district; township | Per transmitter a year: city 2,300,000; municipal/town 1,610,000; district 1,150,000; township 460,000; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0708 | TCRA | DTT subscription transmitter per channel: city/municipal/town; district; township; FTA DTT | Per channel a year: city/municipal/town 1,150,000; district 690,000; township 276,000; free-to-air DTT exempted; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0709 | TCRA | Studio-transmitter links: radio (city, municipal/town 160,000; district/township 80,000); TV (city/municipal/town 1,120,000; district/township 560,000); gap fillers 100,000 | Radio STL: city and municipal/town 160,000; district/township 80,000. TV STL: city/municipal/town 1,120,000; district/township 560,000. Gap fillers 100,000. Annual; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0710 | TCRA | Radio stations: amateur 30,000 plus 60,000 (experimental and novice 30,000 plus 30,000); aircraft 30,000 plus 150,000; VHF/UHF repeater 30,000 plus 300,000; HF cross-border 30,000 plus 360,000; wireless data link 30,000 plus 210,000 | Application TZS 30,000 each. Licence: amateur 60,000 (experimental and novice 30,000); aircraft 150,000; VHF/UHF repeater 300,000; HF cross-border 360,000; wireless data link 210,000; renewal same; 1 year | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0711 | TCRA | HF fixed/mobile network: 2 to 5 sets 600,000; 6 to 10 1,200,000; 11 to 20 2,400,000; 21 to 50 6,000,000; above 50, 6,000,000 plus 105,000 per extra set | Application TZS 30,000. Licence by sets: 2 to 5 600,000; 6 to 10 1,200,000; 11 to 20 2,400,000; 21 to 50 6,000,000; above 50 6,000,000 plus 105,000 per extra set; renewal same; 1 year | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0712 | TCRA | VHF/UHF single frequency: 2 to 5 sets 900,000 up to 201 to 300 sets 30,000,000, then 90,000 per extra set; pair frequencies 1,050,000 up to 31,500,000, then 90,000 per extra | Application TZS 30,000. Single frequency: 2 to 5 sets 900,000 rising to 201 to 300 sets 30,000,000, then 90,000 per extra set. Pair frequencies: 1,050,000 rising to 31,500,000, then 90,000 per extra. Renewal same; 1 year | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0713 | TCRA | Satellite phone (GMPCS) registration; ESIM; SNG | Application TZS 30,000. Registration: GMPCS satellite phone 300,000; ESIM 210,000 (1 year); SNG 210,000 (1 year) | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0714 | TCRA | Ship station; coast station | Application TZS 87,500; initial 875,000; renewal 875,000; 3 years (ship station open or closed registration; coast station) | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0715 | TCRA | GMDSS seafarer certificate | Application TZS 45,000; renewal 45,000; 5 years | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0716 | TCRA | Change of name: NF, NS, AS licences; content (except cable, online); other | Network facilities, network services and application services licences TZS 3,000,000; content services (except cable and online) 600,000; other licences 600,000 | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0717 | TCRA | Change of shareholding: NF, NS, AS; content (except cable, online); other | Network facilities, network services and application services TZS 4,500,000; content services (except cable and online) 1,500,000; other licences 600,000 | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0718 | TCRA | Transfer of licence | 1% of the sale price | same | Electronic and Postal Communications (Licensing) (Amendment) Regulations 2025, GN 157 of 21 Mar 2025, First Schedule | Confirmed | | F0719 | PDPC | Data controller/processor registration: small (1 to 49 staff, revenue under TZS 100m); medium (50 to 99 staff, TZS 100m to 500m); large (100+ staff, above TZS 500m) | TZS 100,000; 200,000; 1,000,000 | Same (reaches operators with no Tanzanian office) | Personal Data Protection Act Cap. 44; Personal Data Protection (Personal Data Collection and Processing) Regulations 2023, GN 449C of 4 Jul 2023, Second Schedule (regs. 4(2) and 8(2)) | Confirmed | | F0720 | PDPC | Renewal (5-year certificate): small; medium; large | TZS 50,000; 150,000; 500,000 | same | Personal Data Protection Act Cap. 44; Personal Data Protection (Personal Data Collection and Processing) Regulations 2023, GN 449C of 4 Jul 2023, Second Schedule (regs. 4(2) and 8(2)) | Confirmed | | F0721 | PDPC | Non-commercial and religious bodies; public institutions | TZS 100,000 (renewal 50,000); public TZS 100,000 to 500,000 (renewal 50,000 to 300,000) | same | Personal Data Protection Act Cap. 44; Personal Data Protection (Personal Data Collection and Processing) Regulations 2023, GN 449C of 4 Jul 2023, Second Schedule (regs. 4(2) and 8(2)) | Confirmed | | F0722 | MAELEZO | Print media licence (newspaper), by share-capital category | Category A (share capital up to TZS 10m, 1 year): licence 500,000; renewal 500,000. Category B (10m to 100m, 2 years): licence 1,000,000; annual 300,000; renewal 1,000,000. Category C (above 100m, 5 years): licence 1,500,000; annual 500,000; renewal 1,500,000 | same | Media Services Act Cap. 229 R.E. 2023; Media Services (Amendment) Regulations 2024, GN 99 of 16 Feb 2024, reg. 7A and First Schedule (substituted), amending GN 18 of 2017 | Confirmed | | F0723 | JAB | Press card (journalist accreditation) | Local journalist: accreditation TZS 50,000; student 20,000; replacement 50,000 | Foreign journalist: accreditation USD 500; renewal or replacement USD 100 | Media Services Act Cap. 229 R.E. 2023; Media Services (Amendment) Regulations 2024, GN 99 of 2024, First Schedule (accreditation fees) | Confirmed | | F0724 | tzNIC / TCRA | .tz domain names | Not captured (tzNIC fetch not approved) | N/A | N/A | Confirm | | NEW-06-19 | TCRA | Certification services licence (electronic signatures): certification authority; registration authority | Certification authority: application TZS 400,000; initial 4,000,000; renewal 4,000,000; annual 1% of GAT; 15 years. Registration authority: 100,000; 1,000,000; 1,000,000; 1% of GAT; 5 years | same | Electronic Transactions (Certification Services) Regulations 2025, GN 133 of 21 Feb 2025, Second Schedule | Confirmed | | NEW-06-20 | MAELEZO | Print media: importation licence; licensing bond; perusal and search | Annual importation licence TZS 1,000,000; minimum licensing bond TZS 100,000,000; perusal and search TZS 20,000 | same | Media Services (Amendment) Regulations 2024, GN 99 of 2024, First Schedule | Confirmed | ## Health, medicines, food and cosmetics (45) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0725 | TMDA | Medicine registration, new or renewal (human and veterinary) | Domestic manufacture: TZS 1,000,000 | Imported: USD 2,000 (non-biological); USD 3,000 (biological) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 1, 4, 5 | Confirmed | | F0726 | TMDA | Medicine annual retention | No retention fee printed for domestic medicines (items 1 to 3) | Imported: USD 300 a year | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, item 6 | Confirmed | | F0727 | TMDA | Medicine variation: major; minor | TZS 200,000; 100,000 | USD 1,000; USD 300 | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 2, 3, 7, 8 | Confirmed | | F0728 | TMDA | Pricing application, innovator product (new or renewal) | n/a | USD 200 | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, item 10 | Confirmed | | F0729 | TMDA | Medical devices: domestic Class A; Class D | Domestic: Class A notification TZS 50,000; Class A registrable 100,000; Class B 200,000; Class C 500,000; Class D 500,000 | Imported: Class A notification USD 100; Class A registrable 500; Class B, C, D USD 2,500 each; retention USD 200 (registered), USD 50 (notified) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 11 to 27 | Confirmed | | F0730 | TMDA | IVD diagnostics, imported: Class B; Class D; retention | Domestic diagnostics: same as domestic devices (TZS 50,000 to 500,000) | Imported: Class A notification USD 100; Class A 300; Class B 1,000; Class C 1,500; Class D 2,000; retention USD 200 (registered), USD 50 (notified) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 28 to 43 | Confirmed | | F0731 | TMDA | Premises: pharmaceutical manufacturer large; medium; small | TZS 700,000; 500,000; 300,000 | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 83 to 85 | Confirmed | | F0732 | TMDA | Premises: pharmaceutical importer; importing warehouse; device/diagnostic warehouse; retail device outlet | TZS 300,000; 300,000; 300,000; 100,000 | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 94, 95, 97 to 99 | Confirmed | | F0733 | TMDA | Import charge (import permit) | Medicines 2% of FOB; devices and diagnostics 2%; antiseptics 2%; lab equipment 2%; donations 0.25%; accessories and spare parts 0.50% | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 102 to 107 | Confirmed | | F0734 | TMDA | Clinical trial: application; major amendment; minor amendment | USD 3,000; 500; 300 | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 65 to 68 | Confirmed | | F0735 | TMDA | Foreign GMP inspection, per manufacturing block | n/a | EA USD 4,000; SADC 4,500; rest of Africa 5,000; Asia 6,000; Europe 6,500; America 7,500; Australia/NZ 7,500 per block; up to 25% more per extra line or block | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 69 to 75; reg. 8(2) | Confirmed | | F0736 | TMDA | Promotional material evaluation | TZS 100,000 (abbreviated advert TZS 50,000) | USD 100 (abbreviated advert USD 50) | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, GN 686 of 2021 (published 24 Sep 2021), First Schedule, items 76 to 79 | Confirmed | | F0737 | TMDA | Late payment penalty | 15% of amount payable | same | GN 686 of 2021, reg. 4(7) | Confirmed | | F0738 | TMDA | Annual retention duty (legal hook) | All registered products pay annual retention to stay on the register | same | Cap. 219 s.55(b) as cited by TMDA (Act now Cap. 219 R.E. 2023) | Confirmed | | F0739 | Medical Council of Tanganyika (MCT) | Provisional (internship) registration application | TZS 40,000 (NMB or mobile money) | USD 100 (via TCB); 2026 window opened 10 May 2026 | MCT provisional registration notice | Confirmed | | F0741 | Pharmacy Council | Pharmacy premises: retail; wholesale; inspection | Retail TZS 450,000 (premises 150,000 + business permit 100,000 + professional fee 200,000); wholesale TZS 1,050,000 (400,000 + 150,000 + 500,000); location inspection TZS 100,000 | same | Pharmacy Council, Fees payable to the Council (2025 schedule, posted on pc.go.tz regulations page) | Confirmed | | F0742 | Government Chemist Laboratory Authority (GCLA) | Registration or re-registration of laboratories; access to human DNA database; inspection | USD 250; USD 200; USD 200 (or TZS equivalent) | same | Government Chemist Laboratory Authority Regulations 2017, GN 212 of 2017 (published 12 May 2017), Eighth Schedule items 1 to 3 | Confirmed | | F0743 | GCLA | Supervision of disposal or destruction of samples, exhibits or chemicals; training and outreach | USD 300 per person per day; USD 150 per person per day | same | GN 212 of 2017, Eighth Schedule items 4 and 5 | Confirmed | | F0744 | GCLA | Sampling and laboratory analysis | Per GCLA Price List GCLA/P/7, Version 6 (Board-approved 22 Aug 2025): e.g. DNA profiling by genetic analyzer TZS 212,000 per sample; GC-MS/MS or LC-MS/MS TZS 265,000; physical examination TZS 21,200 to 53,000 | same | GN 212 of 2017, Eighth Schedule item 6; GCLA Price List (sixth edition) | Confirmed | | F0745 | GCLA | Chemical stakeholder registration (user, distributor, transporter, importer, disposal facility, producer): provisional certificate valid 2 years; full certificate valid 5 years; renew 3 months before expiry | Chemical registration and renewal TZS 40,000 per chemical (capital above TZS 5m) or TZS 10,000 (small scale); certificate holder TZS 200,000 / 50,000; premises TZS 200,000 / 50,000; import permit 0.5% of FOB or USD 20, export permit 0.25% of FOB or USD 10 (whichever greater) | same | Industrial and Consumer Chemicals (Management and Control) Regulations 2020, GN 820 of 2020 (published 2 Oct 2020), Fourth Schedule | Confirmed | | F0746 | Private Health Laboratories Board | Application and registration fees for private health laboratories | Application TZS 5,000; registration Group C 30,000; B2 40,000; B1 50,000; A single purpose 50,000; A multipurpose 80,000; attached to private dispensary, health centre or hospital: nil; re-registration inspection TZS 15,000 to 40,000 | same | Private Health Laboratories (Conditions Pre-requisite to Registration and Management) Regulations, GN 399 of 1998, Third Schedule; Cap. 136 R.E. 2023 s.6(3) | Confirmed | | F0747 | Ministry of Health | Private health facility registration | No amount published | No amount published | Private Hospitals (Regulation) Act, Cap. 151; PHAB under the Ministry of Health | Confirmed | | F0748 | Nursing and Midwifery Council (TNMC) | Registration, licence renewal, foreign temporary licence | No amount published | No amount published | Nursing and Midwifery Act; TNMC licensure and renewal page | Confirmed | | F0749 | TCU | University establishment application | TZS 5,000,000 (local investor) | USD 5,000 (foreign investor) | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), item 1 | Confirmed | | F0750 | TCU | Annual institutional fee | TZS 5,000,000 a year | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), item 2 | Confirmed | | F0751 | TCU | Charter lodging and review | TZS 2,500,000 | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), item 3 | Confirmed | | F0752 | TCU | Technical evaluation; programme validation or accreditation | Actual cost plus 30% administration, paid upfront | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), items 4 and 5 | Confirmed | | F0753 | TCU | Quality assurance fee, per enrolled student | TZS 20,000 per student a year | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), item 6 | Confirmed | | F0754 | TCU | Overseas recruitment agency: establishment; annual subscription | TZS 3,000,000; TZS 2,500,000 a year | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), items 7 and 8 | Confirmed | | F0755 | TCU | Certificate of no objection (overseas studies) | TZS 50,000 | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), item 9 | Confirmed | | F0756 | TCU | Recognition of foreign award: diploma or bachelor; postgraduate (appeal same amounts) | TZS 100,000 (certificate, diploma, bachelor); TZS 150,000 (postgraduate certificate or diploma, master, PhD); appeals same | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), items 10 and 11 | Confirmed | | F0757 | TCU | GPA computation application | TZS 100,000 | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), item 12 | Confirmed | | F0758 | TCU | University education promotion permission; administrative fee; exhibition participation | TZS 3,000,000; 2,500,000; 2,500,000 | same | Universities Act, Cap. 346 R.E. 2023, s.5(1)(g); TCU Fees and Charges schedule (July 2024; PDF posted June 2026), items 13 to 15 | Confirmed | | F0759 | NECTA | Private candidate registration, CSEE 2026: on time (1 Jan to 28 Feb 2026); late (1 to 31 Mar 2026) | TZS 50,000 (1 Jan to 28 Feb 2026); TZS 65,000 late (1 to 31 Mar 2026, fee plus penalty) | same | NECTA public notice, CSEE and FTNA 2026 private candidates (posted 2 Jan 2026) | Confirmed | | F0760 | NECTA | Private candidate registration, FTNA 2026: on time; late | TZS 10,000; TZS 15,000 late | same | NECTA public notice, CSEE and FTNA 2026 private candidates (posted 2 Jan 2026) | Confirmed | | F0761 | NECTA | Private candidate registration, ACSEE (current: May 2027 sitting) | TZS 50,000 (ACSEE May 2027: 1 Jul to 30 Sep 2026); TZS 65,000 late (1 to 31 Oct 2026); no registration after 31 Oct 2026 | same | NECTA public notice, ACSEE 2027 private candidates (posted 16 Jul 2026); ACSEE 2026 notice (11 Jul 2025) set the same fees | Confirmed | | F0762 | NACTVET | Student-facing NACTVET fees in 2025/2026 admission guidebook | No NACTVET charge printed in the 2026/2027 Admission Guidebook; each programme shows the institution tuition only (Local Fee TZS, roughly TZS 60,000 to 5,000,000 a year; most between 529,500 and 3,025,900) | No foreigner or USD fee column in the 2026/2027 guidebook | NACTVET Admission Guidebook 2026/2027 (506 pages, posted on nactvet.go.tz) | Confirmed | | F0763 | NACTVET / Ministry of Education | Institution registration and accreditation; private school registration | No current amount published | No current amount published | NACTVET registration procedure page; Registration of Technical Institutions Regulations 2001 (NACTE), First Schedule; MoE School Registration System (SAS) | Confirmed | | F0766 | TFRA | Laboratory analysis per sample | USD 20 per standard parameter; organic carbon, particle size, moisture, densities USD 30; carbonate, EC, SAR, heavy metals USD 50; lime or gypsum requirement USD 60; bio-fertiliser and organic acids USD 70; any other up to USD 70 (or TZS equivalent) | same | Fertilizers Regulations 2026, GN 68 of 2026 (published 20 Feb 2026; signed 11 Feb 2026, Minister Daniel G. Chongolo), Second Schedule | Confirmed | | F0827 | LATRA | School bus: up to 15; more than 16 passengers; shuttle; staff bus; rental vehicle | TZS 100,000; 200,000; 250,000; 300,000; 50,000 | USD 25; 70; 115; 140; 25 | GN 1082 of 2024, Second Schedule | Confirmed | | NEW-07-09 | Medical Council of Tanganyika (MCT) | Full registration and enrolment registration, application fee | Full registration TZS 150,000; enrolment (diploma) TZS 75,000 | Foreigners use limited registration (F0740) | MCT registration pages | Confirmed | | NEW-07-10 | Medical Council of Tanganyika (MCT) | Practising licence (January to December) and annual renewal | Practising licence local TZS 150,000 (printed "150,0000"); renewal: registered TZS 100,000, enrolled 75,000, enlisted 50,000 (January to March, 20 CPD points) | Practising licence USD 300; renewal USD 250 | MCT licensing pages | Confirmed | | NEW-07-11 | Pharmacy Council | Registration of pharmaceutical personnel and annual retention | Provisional TZS 175,000; pharmacist 330,000 (retention 165,000 a year); technician enrolment 110,000 (66,000); assistant enlisting 66,000 (44,000) | same | Pharmacy Council, Fees payable to the Council (2025 schedule) | Confirmed | | NEW-07-12 | Pharmacy Council | Business permit renewal and other premises | Renewal: retail TZS 400,000; wholesale 850,000; retail plus wholesale 1,250,000 (incl. professional fee); warehouse 380,000 (renewal 100,000); ADDO 60,000 (40,000); ADDO restricted wholesale 250,000 (200,000); change of name or ownership 100,000 | same | Pharmacy Council, Fees payable to the Council (2025 schedule) | Confirmed | | NEW-07-13 | Government Chemist Laboratory Authority (GCLA) | Annual maintenance of chemical registration; chemical import and export permits | Maintenance a year: large mining company USD 1,000; large distributor, user or producer 500; medium 250; hazardous chemicals transporter 1,000; general transporter 500; consultancy 250; waste disposal facility 1,000. Import permit 0.5% of FOB or USD 20; export 0.25% or USD 10 | same | GN 820 of 2020, Fourth Schedule items 1.2 to 1.4 and 2.0 | Confirmed | ## Agriculture and crops (30) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0740 | MCT | Limited registration, foreign practitioner: 1 to 10 days; 10 days to 3 months; 3 months to 1 year | n/a | USD 200 (1 to 10 days); USD 300 (10 days to 3 months); USD 500 (3 months to 1 year) | MCT limited registration page | Confirmed | | F0764 | TFRA | Fertiliser importation or inspection fee | 1.2% of CIF | same | Fertilizers Regulations 2026, GN 68 of 2026 (published 20 Feb 2026; signed 11 Feb 2026, Minister Daniel G. Chongolo), reg. 37(4)(c) and Third Schedule | Confirmed | | F0765 | TFRA | Fertiliser export permit | USD 0.5 a tonne | same | Fertilizers Regulations 2026, GN 68 of 2026 (published 20 Feb 2026; signed 11 Feb 2026, Minister Daniel G. Chongolo), Third Schedule item 4 | Confirmed | | F0767 | TFRA | Field test fee, per season per new fertiliser or supplement | USD 10,000 per cropping season per new fertilizer or supplement (or TZS equivalent) | same | Fertilizers Regulations 2026, GN 68 of 2026 (published 20 Feb 2026; signed 11 Feb 2026, Minister Daniel G. Chongolo), Third Schedule item 1; reg. 4(5)(b) | Confirmed | | F0768 | TFRA | Dealer licence by class; product registration | GN 68 of 2026 sets no dealer licence or premises registration fee; product registration costs are the lab analysis fee (Second Schedule) plus field test fee (USD 10,000 per season) | same | Fertilizers Regulations 2026, GN 68 of 2026 (published 20 Feb 2026; signed 11 Feb 2026, Minister Daniel G. Chongolo), regs 4(5), 10, 12 | Confirmed | | F0769 | TPHPA | Pesticide registration, dealer licence, import and export permits, analysis, fumigation supervision | Pesticide registration: application TZS 300,000; experimental permit 4,500,000; provisional 6,000,000; full 4,500,000; restricted 7,500,000; dealer business permit a year: manufacturer 1,500,000; importer 1,050,000; wholesale 225,000; retail 150,000; fumigator or pest control operator 600,000; import cess 1.5% of FOB; export 0.75% of FOB; analysis TZS 600,000 per sample; treatment supervision minimum TZS 380,000 per consignment | Same (EAC-registered products: provisional 12,000,000; full and renewal 9,000,000) | Plant Health (Amendment) Regulations 2024, GN 929 of 2024 (published 22 Nov 2024), substituting the Second Schedule of GN 284 of 2023, Part A and Part B item 1(c) | Confirmed | | F0770 | TPHPA | Phytosanitary certificate, per container consignment (reported 2025 schedule) | Phytosanitary certificate: commercial TZS 130,000; research 65,000; non-commercial 25,000. Export inspection: TZS 25,000 up to 1,000 kg; above that 25,000 plus TZS 8 per excess kg (cereals, pulses, horticulture, roots) or TZS 13 (cash and oil crops, other); above 1,000,000 kg TZS 7 or 12 per kg | same | Plant Health (Amendment) Regulations 2024, GN 929 of 2024 (published 22 Nov 2024), substituting the Second Schedule of GN 284 of 2023, Part B item 1(b) | Confirmed | | F0771 | TPHPA | Plant import permit (seed) | Plant import permit: commercial TZS 130,000 per consignment; research 60,000; non-commercial 25,000; plus import inspection TZS 25,000 up to 1,000 kg (above: 25,000 plus TZS 10 per excess kg; wheat TZS 16) | same | Plant Health (Amendment) Regulations 2024, GN 929 of 2024 (published 22 Nov 2024), substituting the Second Schedule of GN 284 of 2023, Part B item 1(a) | Confirmed | | F0772 | TOSCI | Seed dealer registration; seed import permit (SR 12) | Seed dealer registration: no fee in the TOSCI schedule; certificate of seed import or export TZS 20,000 (USD 8.70) per certificate | same | Seed (Amendments) Regulations 2023, GN 252 of 2023 (published 31 Mar 2023), Sixth Schedule (reg. 40(1)) | Confirmed | | F0773 | Cotton Board | Registration of grower, trader, ginner, exporter or importer | No fee | same | Cotton Industry Regulations 2011, reg. 4(3) | Confirmed | | F0774 | Cashewnut Board / TRA | Raw cashew export levy | 15% of FOB or USD 160 a tonne, whichever is higher | same | Cashewnut Industry Act, Cap. 203, s.17A(1) (inserted by Finance Act 2010); distribution amended by Finance Acts 2022, 2024 and 2025 | Confirmed | | F0775 | Coffee, Tea, Sisal, Tobacco, Sugar Boards; Cereals and Other Produce Regulatory Authority (COPRA); WRRB | Buyer, processor, exporter, warehouse operator licences; COPRA food crop export permit via e-Kilimo | Coffee: licence fee referenced but no amount published. Tobacco: USD 2,000 to 5,000 licences (see new line). WRRB: see new line. Tea, sisal, sugar, COPRA: not verified this pass | same | Coffee Industry Regulations 2013 (GN 385 of 2013) and TCB licence page; Tobacco Industry Licensing (Fees) Regulations (GN 100 of 2022, GN 98 of 2023); Warehouse Receipts Regulations (GN 109 of 2016) | Confirmed | | F0776 | Ministry of Livestock | Movement permit; export permit | Movement permit: cattle TZS 2,500 a head; sheep or goat 1,500. Export: cattle TZS 25,000; sheep or goat 5,000; pigs 10,000; mules or donkeys 30,000 a head; import of these: nil | same | Animal Diseases (Animals and Animal Products Movement Control) Regulations, GN 28 of 2007, Thirteenth and Fourteenth Schedules as amended by GN 478C of 2022 (in force 1 Jul 2022) and GN 448K of 2023 | Confirmed | | F0777 | Ministry of Fisheries | Fish export licence | Citizen (wholly Tanzanian-owned) companies: USD 150 to 2,700 by product and scale (e.g. frozen octopus USD 500 small, 1,000 large; shark fins 2,500 and 2,700) | Non-citizen companies: USD 700 to 5,000 (e.g. frozen octopus 2,000; shark fins and dried or frozen fish maws 5,000); live lobster, crabs, shells covers, shrimps, aquarium fish, salty-lake products prohibited | Fisheries Regulations 2009 (GN 308), Second Schedule Part G as substituted by GN 478B of 2022 (in force 1 Jul 2022) and amended by GN 448L of 2023 | Confirmed | | F0778 | Ministry of Fisheries | Export royalty; import royalty | Export royalty USD 0.01 to 3.5 a kg by product (dry Nile perch fish maws 3.5, fresh 3.0 since 1 Jul 2024); live aquarium fin fish USD 0.65 per piece. Import royalty: food fishery products USD 2.5 a kg; crustaceans, cephalopods, molluscs 0.5; fish maws free | same | GN 478B of 2022 Parts H and I, as amended by GN 448L of 2023 and GN 539V of 2024 (in force 1 Jul 2024) | Confirmed | | F0779 | Ministry of Fisheries | Fishing licence, crustaceans, cephalopods and molluscs | USD 250 | USD 3,000 | GN 478B of 2022, Part K item 3 | Confirmed | | F0780 | Ministry of Fisheries | Aquaculture permit | TZS 100,000 a year | TZS 250,000 a year | Fisheries (Aquaculture) Regulations 2024, GN 885 of 2024 (published 1 Nov 2024), Ninth Schedule Part A | Confirmed | | F0781 | Ministry of Fisheries | Pending consolidation | No 2026 fisheries fees regulation gazetted or posted; current fees remain GN 308 of 2009 as amended (GN 478B of 2022, GN 448L of 2023, GN 539V of 2024) | n/a | Fisheries Act, Cap. 279; Ministry of Livestock and Fisheries regulations register | Confirmed | | F0782 | TFS | Natural forest timber royalty, per m3 standing volume: Class IA; IB; II; III; IV | TZS 350,000; 290,000; 195,000; 145,000; 100,000 per m3 (plus tree planting fee 5% of royalty) | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II A item 1 | Confirmed | | F0783 | TFS | Plantation softwood royalty per m3 by DBH: 11 to 20 cm; 21 to 25; 26 to 30; 31 to 35; above 35 | TZS 18,400; 26,700; 47,100; 72,500; 78,500 per m3 | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II B item 1A | Confirmed | | F0784 | TFS | Poles (natural forest); firewood; charcoal | Poles TZS 1,600 (5 to 10 cm) and 2,400 (10 to 20 cm) a piece; firewood TZS 6,500 per stacked m3; charcoal TZS 250 a kg | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II A items 4, 6, 7 | Confirmed | | F0785 | TFS | Dealer registration, annual per site: natural forest harvesting; woody produce; non-woody | TZS 270,000; 200,000; 100,000 a year per site | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II C item 5 | Confirmed | | F0787 | TFS | Harvesting licence, annual: government contracts; other industries (1 to 1,000 m3) | TZS 200,000 (government contracts); other industries TZS 100,000 (1 to 1,000 m3), 120,000 (1,001 to 3,000), 140,000 (3,001 to 5,000), 150,000 (above 5,000) | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II C item 2 | Confirmed | | F0788 | TFS | Export certificate: commercial consignment; non-commercial | TZS 100,000 (commercial); 11,000 (non-commercial, up to USD 300 value); CITES export certificate TZS 10,000 | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II C item 4 II | Confirmed | | NEW-07-14 | Tanzania Tobacco Board | Tobacco licences and permits | Green or dry leaf import licence USD 5,000; processing licence 5,000; green leaf buying licence at factory 4,000; green leaf export licence 4,000; dry leaf selling licence 3,500; dry leaf buying licence 2,000; non-grade export licence 500; import permit 1% of value; non-grade export permit 0.25%; green leaf fee TZS 30 a kg bought | same | Tobacco Industry Licensing (Fees) Regulations 2016 (GN 71), Schedule as substituted by GN 100 of 2022 and amended by GN 98 of 2023 (item 1) | Confirmed | | NEW-07-15 | Warehouse Receipts Regulatory Board (WRRB) | Warehouse operator and inspector licensing and receipt system fees | Application form TZS 20,000; warehouse operation licence TZS 200 per tonne of capacity; inspector licence 200,000 a year; administration fee: operator TZS 1.00/kg, depositor 0.50/kg, buyer 0.50/kg; financial institutions 0.25% interest rate | same | Warehouse Receipts Regulations 2016, GN 109 of 2016, Fourth Schedule | Confirmed | | NEW-07-16 | Ministry of Livestock and Fisheries | Aquaculture products: export licence and permits; import of live aquatic organisms | Export licence a year: sole proprietor TZS 50,000; company small 100,000, large 200,000; export permit 2% of consignment value; health certificate 30,000; movement permit TZS 25/kg (seaweed 10/kg); service permit 30,000 / 50,000 | Non-Tanzanian export licence TZS 400,000; import permit for live aquatic organisms 30% of invoice value | Fisheries (Aquaculture) Regulations 2024, GN 885 of 2024, Ninth Schedule Parts B to E | Confirmed | | NEW-07-17 | TFS | Annual registration of wood industries, forest produce exporters and importers, per site | Large wood industry (above 20,000 m3) TZS 800,000; small 400,000; exporters from natural forests 800,000; from plantations 300,000; gums and resin exporters 500,000; importers 500,000; importers of wooden furniture 1,300,000 | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II C item 5 | Confirmed | | NEW-07-18 | TFS | Forest reserve entrance fee, per person per day (18+) | Pugu Kazimzumbwi, Vikindu, Meru, Magamba, Amani NFRs: EA TZS 5,000; other reserves 3,000 | Residents TZS 30,000 (other 20,000); non-residents 40,000 (other 30,000) | Forest Regulations Eighth Schedule as substituted by GN 132 of 2025 | Confirmed | | NEW-07-22 | Ministry of Livestock and Fisheries | Movement permits and export fees for other livestock | Movement permit: sheep or goat TZS 1,500; pig 1,500; horse, donkey, mule, camel 2,500 each; hides permit 10,000; animal feeds permit 5,000. Export: pigs 10,000; mules or donkeys 30,000 each | same | GN 28 of 2007, Thirteenth and Fourteenth Schedules as amended by GN 478C of 2022 | Confirmed | ## Tourism and hotels (37) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0789 | TAWA | Game reserve conservation (entry) fee, other game reserves, per person per day | Game reserves (other GRs), per person per day: Tanzanian/EA citizen TZS 4,000 (16+), 2,500 (5 to 15) | Non-EA citizen TZS 25,000 (16+), 15,000 (5 to 15); expatriate/resident TZS 15,000; 10,000 | Wildlife Conservation (Non-Consumptive Wildlife Utilization) (Amendment) Regulations 2024, GN 875 of 2024 (published 25 Oct 2024), Third Schedule, A(v) | Confirmed | | F0790 | TAWA | Night game drive, adult; camping at established site per person per day | Night game drive (other GRs, 1800 to 2200 hrs): citizen TZS 50,000 (16+); public campsite per person per day: TZS 10,000 | Night drive non-EA TZS 150,000, resident 100,000; public campsite non-EA TZS 75,000, resident 50,000 | Wildlife Conservation (Non-Consumptive Wildlife Utilization) (Amendment) Regulations 2024, GN 875 of 2024 (published 25 Oct 2024), Third Schedule, B(ii) and K(i) | Confirmed | | F0791 | TAWA | Vehicle, by tare: up to 2,000 kg; 2,001 to 3,000 kg | Tanzania/EA-registered: TZS 20,000 (up to 2,000 kg); 50,000 (2,001 to 3,000 kg) per day | Foreign-registered: TZS 125,000; 375,000 per day | Wildlife Conservation (Non-Consumptive Wildlife Utilization) (Amendment) Regulations 2024, GN 875 of 2024 (published 25 Oct 2024), Third Schedule, T | Confirmed | | F0792 | TAWA | Bed night (wildlife conservation) fee, tented camp or lodge guest | Bed night fee (tented camp or lodge), other GRs: citizen TZS 5,000 per person per night; Ikorongo, Grumeti, Maswa, Kijereshi TZS 20,000; Selous special concessions and Mkungunero 10,000 | Non-EA TZS 30,000 (other GRs); 75,000; 50,000. Resident TZS 20,000; 50,000; 30,000 | Wildlife Conservation (Non-Consumptive Wildlife Utilization) (Amendment) Regulations 2024, GN 875 of 2024 (published 25 Oct 2024), Third Schedule, M (bed night fee) | Confirmed | | F0793 | TAWA | Commercial filming, 1 to 89 days | Commercial filming or photography, other GRs: citizen TZS 75,000 per person per day (premium GRs 125,000); non-commercial 35,000 | Non-EA TZS 125,000 (premium 250,000); resident TZS 100,000 (150,000); drone TZS 200,000 extra | Wildlife Conservation (Non-Consumptive Wildlife Utilization) (Amendment) Regulations 2024, GN 875 of 2024 (published 25 Oct 2024), Third Schedule, I | Confirmed | | F0794 | TAWA | Tourist hunting: annual block hunting licence; elephant trophy; lion trophy | Block fee: highest e-auction bid or tender price, paid yearly (5% surcharge if late). Trophy fees: elephant TZS 53,000,000 (tusk 20 to 25 kg), 32,000,000 (25.1 to 30 kg), 27,000,000 (30 kg and above); lion TZS 18,600,000; leopard 11,930,000 | Same (TZS for all hunters) | Kanuni za Uwindaji wa Kitalii za Mwaka 2024 (Tourist Hunting Regulations 2024), GN 780 of 2024 (dated 30 Aug 2024); GN 880 of 2024 corrects printing errors only, reg. 11 and Jedwali la Kumi | Confirmed | | F0795 | MNRT Tourism Division | Tour operator, by fleet: 1 to 3; 4 to 10; 11 to 50; 51+ vehicles | TZS 1,277,500 (1 to 3 vehicles); 5,110,000 (4 to 10); 7,665,000 (11 to 50); 12,775,000 (51+) | Non-citizen: TZS 12,775,000 (10 to 30); 19,162,500 (31 to 50); 25,550,000 (51+) | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class A | Confirmed | | F0796 | MNRT | Travel agency; mountain climbing or trekking; car rental | Travel agency TZS 1,277,500; mountain climbing or trekking 3,000,000; car rental or hire 5,110,000; handling agent 5,110,000 | N/A (citizens only) | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class A | Confirmed | | F0797 | MNRT | Photographic safari; hunting safari; air charter; hot air balloon; tourism boat safari | TZS 5,110,000 each (also horse riding, adventure sports, tourism recreation, zoo and snake parks) | TZS 12,775,000 each | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class A | Confirmed | | F0798 | MNRT | Accommodation outside protected areas: 5; 4; 3; 2; 1 star | Lodges, tented camps, hotels outside protected areas: 5 star TZS 3,832,500; 4 star 2,555,000; 3 star 1,277,500; 2 star 766,500; 1 star 511,000; Approved 766,500 | 5 star TZS 6,387,500; 4 star 5,110,000; 3 star 3,832,500; 2 star 3,066,000; 1 star 2,550,000 (as printed); Approved: N/A | Tourism (Fees and Charges) Regulations 2015, Second Schedule Class C item (I) as substituted by GN 352B of 2025 (published 30 Jun 2025, in force 1 Jul 2025) | Confirmed | | F0799 | MNRT | Accommodation inside protected areas: 5; 4; 3; 2; 1 star; "Approved A" | TZS 3,832,500; 2,555,000; 1,277,500; 766,500; 511,000; Approved A 2,555,000 | TZS 12,775,000; 10,220,000; 7,665,000; 5,110,000; 3,832,500; Approved A 2,555,000 | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class C item (II) | Confirmed | | F0800 | MNRT | Home stay | TZS 255,500 | TZS 1,533,000 | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class C item (IV)(d) | Confirmed | | F0801 | MNRT | Curio shop | TZS 255,500 | Schedule prints TZS 1,277,500; activity reserved to citizens by GN 487A of 2025 | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class D | Confirmed | | F0802 | MNRT | Temporary permits: overland tourist truck; special foreign tourist air charter | TZS 511,000 each | same | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Third Schedule Class E | Confirmed | | F0803 | MNRT | Tour guide licence (citizens only) | TZS 35,000 a year | Not available to non-citizens | Tourism (Fees and Charges) Regulations 2015 (GN 267), Second and Third Schedules as substituted by GN 38 of 2025 (published 24 Jan 2025), Class B | Confirmed | | F0804 | TANAPA | Conservation fee per person per 24 h, Serengeti and Nyerere: peak (16 May to 14 Mar); low (15 Mar to 15 May) | EAC citizens TZS 10,000 (child 5 to 15: 2,000) | Non-resident adult TZS 178,850 (entry high season 16 May 2026 to 14 Mar 2027), child 51,100; expatriate/resident TZS 89,425, child 25,550 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Serengeti and Nyerere entrance | Confirmed | | F0805 | TANAPA | Conservation fee: Kilimanjaro (all year) | EAC citizens TZS 10,000 (child 2,000) | Non-resident adult TZS 178,850, child 51,100; expatriate/resident TZS 89,425, child 25,550 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Kilimanjaro entrance (all year) | Confirmed | | F0806 | TANAPA | Conservation fee: Lake Manyara, Tarangire, Arusha | EAC citizens TZS 10,000 (child 2,000) | Non-resident adult TZS 127,750 (high season), child 38,325; expatriate/resident TZS 63,875, child 19,163 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Lake Manyara, Tarangire, Arusha entrance | Confirmed | | F0807 | TANAPA | Conservation fee: Gombe; Mahale | EAC citizens: Gombe TZS 10,000; Mahale TZS 5,000 (child 2,000) | Non-resident: Gombe TZS 255,500; Mahale 204,400; child 51,100. Expatriate/resident: Gombe 127,750; Mahale 102,200 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Gombe and Mahale entrance | Confirmed | | F0808 | TANAPA | Conservation fee: Katavi, Mikumi, Ruaha, Rubondo, Saadani, Kitulo, Mkomazi, Udzungwa, Burigi-Chato, Ibanda-Kyerwa, Rumanyika-Karagwe, Saanane | EAC citizens TZS 5,000 (child 2,000) | Non-resident adult TZS 76,650, child 25,550; expatriate/resident TZS 38,325, child 12,775 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), entrance for Katavi, Mikumi, Ruaha, Rubondo, Saadani, Kitulo, Mkomazi, Udzungwa, Burigi-Chato, Ibanda-Kyerwa, Rumanyika-Karagwe, Saanane | Confirmed | | F0809 | TANAPA | Kilimanjaro huts (Mandara, Horombo, Kibo); camping; rescue fee per person per trip | EAC citizens: hut TZS 5,000 (child 2,500); camping TZS 10,000 on Kilimanjaro, 5,000 in other parks; rescue TZS 2,000 | Non-resident and expatriate: hut TZS 153,300 (child 51,100); camping TZS 127,750 on Kilimanjaro, 76,650 in Serengeti and other parks; rescue TZS 51,100 per trip | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Kilimanjaro huts, camping, rescue | Confirmed | | F0810 | TANAPA | Concession fee (lodging inside park), per night | EAC/resident rate TZS 30,000 (Serengeti, Nyerere, Kilimanjaro, Arusha, Manyara, Tarangire) or 20,000 (other parks); child 10,000 or 5,000 | Non-resident and expatriate per adult per night: Serengeti and Nyerere TZS 153,300 (accommodation high season 1 Jul to 30 Sep 2026); Kilimanjaro, Arusha, Manyara, Tarangire 102,200; Ruaha, Katavi, Gombe, Mahale and other parks 76,650; Mikumi, Kitulo, Mkomazi, Saadani, Udzungwa 63,875; child 25,550 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Concession fee | Confirmed | | F0811 | TANAPA | Vehicle entry; guide; walking safari | Local-registered vehicles TZS 20,000 (0 to 2,000 kg) to 300,000 (over 10,000 kg) a day; EAC guide or ranger TZS 5,000; EAC walks TZS 5,000 (short), 10,000 (long) | Foreign-registered vehicles TZS 102,200 to 1,277,500; ranger fee non-resident TZS 51,100 (Nyerere 102,200); walks TZS 51,100 (short), 63,875 (long); open vehicles higher | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Vehicles, Ranger Fees, Walking Safari | Confirmed | | F0812 | NCAA | Entry permit per person, one entry within 24 h: age 16+; child 5 to 16; under 5 | Tanzanian and EA citizens TZS 11,800 (16+); child TZS 2,360; under 5 free | Non-EA adult USD 70.80, child USD 23.60; expatriate/resident USD 35.40 (or TZS equivalent), child USD 11.80 | NCAA tariff | Confirmed | | F0813 | NCAA | Crater service fee, per vehicle per trip | TZS 11,800 per vehicle per trip | USD 295 | NCAA tariff, E | Confirmed | | F0814 | NCAA | Motor vehicle permit, by weight | Local-registered TZS 23,600; 41,300; 70,800; 177,000 by tare band | Foreign-registered USD 47.20; 177.00; 236.00; 354.00 | NCAA tariff, B | Confirmed | | F0815 | NCAA | Olduvai Gorge; Laetoli; children 5 to 16 | EA citizens TZS 5,900 (child 1,180) | Olduvai Gorge and Shifting Sands USD 35.40; Laetoli USD 23.60; children 5 to 16 USD 11.80 | NCAA tariff, I | Confirmed | | F0816 | TRA (for MNRT) | Tourism Development Levy | Bed night levy: 1% of the room tariff per night or day stay, collected by the facility and remitted to TRA | same | Tourism (Tourism Development Levy) Regulations 2013 (GN 352), reg. 2 and 4 as amended by GN 69 of 2025 (published 7 Feb 2025) and GN 352C of 2025 (published 30 Jun 2025) | Confirmed | | F0826 | LATRA | Tour service vehicle, annual, by capacity: up to 15 passengers to more than 55 passengers | TZS column blank | USD 100 (up to 15 passengers); 200 (16 to 30); 300 (31 to 45); 400 (46 to 54); 500 (more than 55) | GN 1082 of 2024, Second Schedule items 10 to 14 | Confirmed | | NEW-07-01 | TANAPA | Conservation fee: Ugalla River National Park, per person per 24 h | EAC citizens TZS 4,000 (child 2,000) | Non-resident TZS 51,100; expatriate TZS 51,100 (child rate as listed 51,100) | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026) | Confirmed | | NEW-07-02 | TANAPA | Kilimanjaro special fees: Upper Barafu camping; crater camping; Mawenzi scaling; licensed mountain guide and porter or cook fees | Upper Barafu TZS 255,500 (EAC 10,000); crater camping 255,500; Mawenzi EAC 30,000; guide TZS 3,500, porter or cook TZS 5,000 per day | Mawenzi non-resident TZS 1,916,250 | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026) | Confirmed | | NEW-07-03 | TANAPA | Land-base rent fee for lodges and permanent tented camps inside parks, a year | Serengeti: lodges TZS 127,750,000; PTC 51,100,000. Kilimanjaro: lodges 102,200,000; PTC 51,100,000 | same | TANAPA tariff 2026/27 (live tariff register, items valid 1 Jul 2026 to 30 Jun 2027, loaded 26 Jul 2026), Seasonal Camping category | Confirmed | | NEW-07-04 | TAWA | Game reserve conservation fee, premium reserves, per person per day (16+) | Ikorongo, Grumeti, Maswa TZS 50,000; Selous special concessions and Mkungunero 40,000; Selous non-special, Pande, Kijereshi 10,000; Wami-Mbiki, Mpanga Kipengere 5,000 | Non-EA TZS 375,000; 250,000; 50,000; 30,000. Resident TZS 250,000; 125,000; 25,000; 20,000 | Wildlife Conservation (Non-Consumptive Wildlife Utilization) (Amendment) Regulations 2024, GN 875 of 2024 (published 25 Oct 2024), Third Schedule, A(i) to A(iv) | Confirmed | | NEW-07-05 | TAWA | Conservation fee in WMAs, GCAs and other wildlife areas, per person per day (16+) | Burunge, Enduimet, Makao, Randilen, Ikona WMAs and Makuyuni TZS 15,000; GCAs and other WMAs 10,000; other areas with wildlife 3,000 | Non-EA TZS 60,000; 30,000; 25,000. Resident 40,000; 20,000; 15,000 | GN 875 of 2024, Fourth Schedule A | Confirmed | | NEW-07-06 | TAWA | Game reserve investment site application and annual land rent (non-SWICA reserves) | Application: seasonal camp TZS 200,000; permanent tented camp 500,000; lodge 1,000,000. Land rent a year: seasonal 2,500,000; PTC 25,000,000; lodge 50,000,000 | Non-EA: application 500,000; 1,000,000; 2,000,000. Rent 5,000,000; 37,500,000; 75,000,000 | GN 875 of 2024, Third Schedule AA | Confirmed | | NEW-07-07 | TAWA | Tourist hunting permits and professional hunter licence | Permit packages: Regular (10 days) TZS 4,000,000; Major (14) 8,000,000; Premium (21) 11,930,000; conservation fee per hunter per day 270,000; observer 140,000 a day; PH licence citizen 1,590,000 | PH licence non-citizen TZS 5,300,000 (exam 1,330,000); block application Class I 14,000,000, II 5,300,000, III 2,700,000 | Kanuni za Uwindaji wa Kitalii za Mwaka 2024 (Tourist Hunting Regulations 2024), GN 780 of 2024 (dated 30 Aug 2024); GN 880 of 2024 corrects printing errors only, Jedwali la Nne | Confirmed | | NEW-07-08 | NCAA | Concession fee (lodges and permanent tented camps) and camping, per person per night | Concession EA TZS 35,400 (child 11,800); public campsite TZS 11,800; special campsite TZS 17,000 (as printed; EA column 17,700) | Non-EA: concession USD 59.00 (child 11.80); public campsite USD 35.40; special USD 70.80 | NCAA tariff, D and N | Confirmed | ## Transport and logistics (25) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0786 | TFS | Transit pass per vehicle, 7 t or below: plantation; natural forest | Plantation: TZS 7,000 (7 t or below), 15,000 (above 7 t); natural forest: 15,000; 20,000; charcoal: 7,000; 15,000 | same | Forest Regulations (GN 153 of 2004), Fourteenth Schedule as substituted by Forest (Amendment) Regulations 2025, GN 132 of 2025 (published 21 Feb 2025), Part II C item 3 | Confirmed | | F0817 | LATRA | Goods vehicle licence, annual, by payload: up to 1 t; above 1 to 5 t; above 5 to 10 t; above 10 to 20 t; 20 t and above | TZS 50,000; 100,000; 150,000; 250,000; 350,000 a year | USD 25; 50; 70; 115; 165 | Transport Licensing (Goods Carrying Vehicle) (Amendment) Regulations 2024, GN 1083 of 2024 (published 27 Dec 2024), Second Schedule | Confirmed | | F0818 | LATRA | Application form; annual cross-border permit; transport company registration certificate; change of information | TZS 20,000; 200,000; 100,000; 30,000 | USD 15; 50; 50; 10 | GN 1083 of 2024, Second Schedule, other charges | Confirmed | | F0819 | LATRA | PSV licence, commuter, annual (3-month): up to 15 seats; 16 to 30; 31 to 45; 46 to 65; above 65 | TZS 100,000 (3 months 50,000); 250,000 (100,000); 350,000 (150,000); 400,000 (200,000); 500,000 (300,000) | USD 50 (20); 140 (90); 165 (70); 190 (95); 230 (140) | Transport Licensing (Public Services Vehicle) (Amendment) Regulations 2024, GN 1084 of 2024 (published 27 Dec 2024), Second Schedule | Confirmed | | F0820 | LATRA | PSV, ordinary and lower semi-luxury bus: up to 25; 26 to 65; above 65 seats | TZS 250,000 (150,000); 400,000 (200,000); 500,000 (250,000) | USD 95 (70); 190 (95); 230 (115) | GN 1084 of 2024, Second Schedule | Confirmed | | F0821 | LATRA | PSV, upper semi-luxury, combined luxury and luxury bus above 25 seats | TZS 500,000 (250,000) | USD 230 (115) | GN 1084 of 2024, Second Schedule | Confirmed | | F0822 | LATRA | PSV application; variation of licence | TZS 20,000 (10,000 for 3 months); variation 50% of annual fee | USD 10 (5) | GN 1084 of 2024, Second Schedule | Confirmed | | F0823 | LATRA | Ride-hailing operator (platform) licence, annual | TZS 3,000,000 | USD 1,400 | LATRA (Private Hire Services) (Amendment) Regulations 2024, GN 1082 of 2024 (published 27 Dec 2024; signed 13 Dec 2024), Second Schedule | Confirmed | | F0824 | LATRA | Ride-hailing service provider (driver/vehicle on platform), annual | TZS 50,000 | USD 25 | GN 1082 of 2024, Second Schedule item 6 | Confirmed | | F0825 | LATRA | Private hire, annual: motorcycle; motor tricycle; taxi cab; special hire vehicle | TZS 20,000; 30,000; 50,000; 1,500,000 | USD 10; 15; 25; 700 | GN 1082 of 2024, Second Schedule | Confirmed | | F0828 | LATRA | Annual application fee: motorcycles and tricycles | TZS 2,000 (other categories TZS 10,000) | USD 2 (other categories USD 5) | GN 1082 of 2024, Second Schedule, other charges | Confirmed | | F0829 | LATRA | Ride-hailing platform onboarding | App test, API integration with LATRA systems and online application; no fee in the guide | n/a | LATRA Ride Hailing Service Operator Licence Guide | Confirmed | | F0830 | LATRA | Ride-hailing commission cap | Commission charged by the platform: 10% minimum to 25% maximum of the fare (all ride-hailing classes) | n/a | LATRA public notice on online taxi and motorcycle fares, Gazette 30 Dec 2022, General Notice No. 7284 (effective 14 days after publication) | Confirmed | | F0831 | TASAC | Local shipping agency charges: delivery order; bill of lading fee; amendment | USD 15 per B/L; USD 38.14 per B/L; USD 59.32 per request (VAT exclusive, capped) | same | Tanzania Shipping Agencies (Local Shipping Agency Fees) Order 2023, GN 375 of 2023 (published 26 May 2023) | Confirmed | | F0832 | TASAC | Shipping agency fees on seaborne cargo, imports: petroleum and dry bulk; liquid bulk; general cargo; 20 ft; 40 ft; 40 ft HC | Per tonne: petroleum and dry bulk USD 0.36 to 0.43; liquid bulk 0.36 to 1.07; general cargo 1.07 to 2.49 per freight tonne; per container: 20 ft USD 21.36 to 49.84; 40 ft 42.72 to 99.67; 40 ft HC 53.40 to 124.59 | same | Shipping Agents Regulations 2018 (GN 339), Third Schedule as substituted by GN 54 of 2022 (published 21 Jan 2022) | Confirmed | | F0833 | TASAC | Same, exports: non-containerised; 20 ft; 40 ft; 40 ft HC | Non-containerised USD 0.36 a tonne; 20 ft 7.12; 40 ft 14.24; 40 ft HC 35.60 per container | same | GN 339 of 2018, Third Schedule as substituted by GN 54 of 2022 | Confirmed | | F0834 | TASAC | Shipping agent licence (application, annual) | Application USD 50 (all categories); annual licence: sea vessels agent USD 3,000; coastal vessels agent USD 500; inland waterways vessels agent USD 500; duplicate licence USD 350 / 100 / 50 | Same fee; base ownership rule (more than 60% Tanzanian-held) not re-read | Tanzania Shipping Agencies (Shipping Agents) (Amendment) Regulations 2022, GN 54 of 2022, Second Schedule (regs 4(2)(a), 6(1), 15) | Confirmed | | F0835 | TCAA | Drone registration: under 5 kg; 5 to 25 kg; over 25 kg | USD 100; 200; 300 per drone (residents may pay TZS equivalent) | same | TCAA Drone Charges page (fees prescribed by the Authority under the Civil Aviation (RPAS) Regulations 2026, GN 268 of 2026, published 18 Sep 2026, regs 10(2)(c) and 104) | Confirmed | | F0836 | TCAA | Drone operating permit, under 5 kg: day; month; year | Residents: USD 5 a day; 100 a month; 800 a year | Non-residents: USD 10 a day (no monthly or yearly rate shown) | TCAA Drone Charges page (fees prescribed by the Authority under the Civil Aviation (RPAS) Regulations 2026, GN 268 of 2026, published 18 Sep 2026, regs 10(2)(c) and 104), under 5 kg | Confirmed | | F0837 | TCAA | Drone operating permit, 5 to 25 kg: day; month; year | Residents: USD 10 a day; 200 a month; 1,500 a year | Non-residents: USD 15 a day | TCAA Drone Charges page (fees prescribed by the Authority under the Civil Aviation (RPAS) Regulations 2026, GN 268 of 2026, published 18 Sep 2026, regs 10(2)(c) and 104), 5.1 to 25 kg | Confirmed | | F0838 | TCAA | Drone operating permit, over 25 kg: day; month; year | Residents: USD 15 a day; 300 a month; 2,000 a year | Non-residents: USD 20 a day | TCAA Drone Charges page (fees prescribed by the Authority under the Civil Aviation (RPAS) Regulations 2026, GN 268 of 2026, published 18 Sep 2026, regs 10(2)(c) and 104), above 25 kg | Confirmed | | F0839 | TCAA | Air operator certificate, initial | Prior: USD 2,400 (over 5,700 kg); USD 1,200 (under) (base, unverified) | same | Civil Aviation (Air Operator Certification and Administration) Regulations 2017 as amended (GN 366 of 2023); prior base: Civil Aviation (Licensing of Air Services) Regulations 2006 | Confirm | | NEW-07-19 | LATRA | LATRA levy on ride-hailing fares | 0.5% to 1% of fare (online taxis and motorcycles) | same | LATRA public notice on online taxi and motorcycle fares, Gazette 30 Dec 2022, General Notice No. 7284 | Confirmed | | NEW-07-20 | LATRA | PSV other charges | Bus timetable TZS 20,000; emergency permit book 20,000; change of information 30,000; cross-border permit 200,000; transport company registration certificate 100,000 | Not in USD column | GN 1084 of 2024, Second Schedule, other services | Confirmed | | NEW-07-21 | TCAA | Drone import permit, per drone | USD 50 (under 5 kg); 75 (5.1 to 25 kg); 100 (above 25 kg) | same | TCAA Drone Charges page (fees prescribed by the Authority under the Civil Aviation (RPAS) Regulations 2026, GN 268 of 2026, published 18 Sep 2026, regs 10(2)(c) and 104) | Confirmed | ## Motor vehicles and driving (22) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0247 | TRA | New motor vehicles: under 1000cc; 1000 to 2000cc; above 2000cc | Up to 1000cc: 0%, but HS 8703.21 (not exceeding 1000cc) 5% from 1 July 2026; 1001 to 2000cc: 5%; above 2000cc: 10% | same | Excise (Management and Tariff) Act Cap. 147 Fourth Schedule; FA 2026 s.10(f) | Confirmed | | F0248 | TRA | Used passenger vehicles: over 8 to 10 yrs; over 10 to 20 yrs; over 20 yrs | Imported used passenger vehicles: aged 8 to 10 years 18%; over 10 to 20 years 35%; over 20 years 40% | same | Cap. 147 s.126(9) as renumbered and amended by FA 2026 s.8(c) and (d) | Confirmed | | F0249 | TRA | Used motorcycles over 3 yrs; used 4WD (10+ persons) over 5 yrs | 10%; 10% | same | Cap. 147 s.126 | Confirmed | | F0289 | TRA | Motor vehicle registration tax, any engine size | TZS 250,000 | same | Motor Vehicles (Tax on Registration and Transfer) Act Cap. 124 First Schedule para 3(a) (FA 2024 s.63) | Confirmed | | F0291 | TRA | Motorcycle or tricycle (bajaji) licence fee | TZS 50,000 | same | TRA motor vehicle fee schedule (licence fee on first registration) | Confirmed | | F0292 | TRA | Motorcycle registration tax | TZS 150,000 (was 95,000) from 1 July 2026 | same | Cap. 124 First Schedule para 4 (motor cycle, whether electric or otherwise: FA 2024 s.63(b)); FA 2026 s.57 | Confirmed | | F0295 | TRA | Electric vehicle registration tax: below 50 kW(h); 50.1 to 100; 100.1 to 200; above 200 | Class 1 (below 50 kWh) TZS 95,000; Class 2 (50.1 to 100 kWh), Class 3 (100.1 to 200 kWh), Class 4 (above 200 kWh) TZS 250,000 each | same | Cap. 124 First Schedule para 3(b) as substituted by FA 2025 s.81 | Confirmed | | F0300 | TRA | Driving licence (issue or renewal), valid 5 years | TZS 70,000, renewable every 5 years | same | Road Traffic Act Cap. 168; TRA fee schedule | Confirmed | | F0301 | TRA | Driving test; provisional licence | Driving test TZS 3,000; provisional licence TZS 10,000 | same | Road Traffic Act Cap. 168; TRA fee schedule | Confirmed | | NEW-02-30 | TRA | Motor vehicle number plate fee | Not published | same | Road Traffic Act Cap. 168 (registration) | Confirmed | | NEW-02-31 | TRA | Duplicate driving licence fee | Not published | same | Road Traffic Act Cap. 168 | Confirmed | | NEW-02-32 | TRA | Driving licence class addition fee | Not published | same | Road Traffic Act Cap. 168 | Confirmed | | NEW-02-33 | TRA | Foreign driving licence conversion fee | Not published | same | Road Traffic Act Cap. 168 | Confirmed | | NEW-02-35 | LATRA (collects) / AIDS Trust Fund | HIV Response Levy on train tickets | TZS 500 per ticket | same | Railways Act Cap. 170 s.73A (FA 2025 s.117) | Confirmed | | F0318 | TRA | Excise on imported passenger vehicles HS 87.03 by engine capacity: exceeding 1,000 cc to 2,000 cc; exceeding 2,000 cc | 5%; 10% | same | Excise (Management and Tariff) Act Cap. 147 Fourth Schedule, heading 87.03 | Confirmed | | F0319 | TRA | Excise on imported vehicles 8703.21.10 (unassembled) and 8703.21.90 (other, assembled), cylinder capacity not exceeding 1,000 cc | 5% from 1 July 2026 (previously no excise) | same | Cap. 147 Fourth Schedule, added by Finance Act 2026 s.10(f) | Confirmed | | F0320 | TRA | Additional excise on aged imported vehicles, from 1 July 2026 | 18% aged eight years but not more than ten; 35% more than ten but not more than twenty; 40% more than twenty | same | Cap. 147 s.126(9)(a) to (c) as renumbered, substituted by Finance Act 2026 s.8(d) | Confirmed | | F0322 | TRA | Additional excise on imported used passenger vehicles for 10 or more persons (HS 8702.10.22, 8702.10.29, 8702.10.99, 8702.90.29, 8702.90.99) older than 5 years | 10% | same | Cap. 147 R.E. 2019 s.124(5B) (renumbered in R.E. 2023; not amended by FA 2026) | Confirmed | | F0324 | TRA | Motor vehicle licence fee on registration of hybrid vehicles, by motor rating (not an import excise) | Micro hybrid (up to 5 kW) TZS 50,000; mild/semi hybrid (6 to 30 kW) TZS 200,000; full hybrid (31 to 40 kW) TZS 250,000; plug-in hybrid (41 to 90 kW) TZS 300,000 | same | Motor Vehicle (Tax on Registration and Transfer) Act Cap. 124 (as published by TRA) | Confirmed | | F0325 | TRA | Imported used spare parts (motor vehicles, motorcycles), used domestic and electrical appliances | 25% | same | Cap. 147 R.E. 2019 s.124(5C) | Confirmed | | F0369 | TMDA | Import permit, accessories and spare parts | 0.50% of FOB | same | Tanzania Medicines and Medical Devices (Fees and Charges) Regulations 2021, First Schedule (English version; GN number blank in TMDA copy), item 107 | Confirmed | | NEW-03-33 | TBS | Penalty, used motor vehicles arriving without a PVoC certificate of roadworthiness | 15% of the total invoice value as assessed by TRA; destination inspection; failing vehicles repaired and re-presented within 21 days or returned or destroyed | same | TBS Penalty for Un-inspected Used Motor Vehicles under the PVoC Programme (2025) | Confirmed | ## NGOs, societies and trusts (24) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0138 | RITA | Trustees: application for incorporation of board of trustees | TZS 200,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 1 | Confirmed | | F0139 | RITA | Trustees: change of name | TZS 50,000 notification; 50,000 application; 50,000 approval | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, items 10 to 12 | Confirmed | | F0140 | RITA | Trustees: change of trustees | TZS 50,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 4 | Confirmed | | F0141 | RITA | Trustees: change of constitution (trust deed) | TZS 100,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 2 | Confirmed | | F0142 | RITA | Trustees: change of postal address | TZS 50,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 14 | Confirmed | | F0143 | RITA | Trustees: annual returns | TZS 100,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 3 | Confirmed | | F0144 | RITA | Trustees: late annual return penalty | TZS 10,000 per trustee per month | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 15 | Confirmed | | F0145 | RITA | Trustees: inspection (search) of any application, certificate or document | TZS 100,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 6 | Confirmed | | F0146 | RITA | Trustees: consent to acquire or dispose of land/property | TZS 100,000 one parcel; 60,000 each additional parcel (same application) | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, items 7 and 8 | Confirmed | | F0147 | RITA | Trustees: certifying a document; duplicate certificate | TZS 60,000 certifying a document; 100,000 duplicate certificate | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, items 9 and 13 | Confirmed | | F0148 | Registrar of NGOs | Registration: national; regional; district | TZS 115,000 national; 100,000 regional; 80,000 district (+ stamp duty TZS 1,500) | International NGO USD 350 (+ stamp duty TZS 4,500) | Non-Governmental Organizations Act Cap. 56; Ministry of Community Development (Registrar of NGOs) NGO registration page | Confirmed | | F0149 | Registrar of NGOs | Annual fee; penalty for non-payment | TZS 50,000 a year; default fine TZS 100,000 | USD 100 a year; default fine USD 300 | NGO Act Cap. 56; Registrar of NGOs page, section D | Confirmed | | F0150 | Registrar of NGOs | Offence: operating an NGO without registration | Fine up to TZS 500,000, imprisonment up to 1 year, or both; plus up to TZS 50,000 per day continuing | same | Non-Governmental Organizations Act Cap. 56 (as amended 2019), s.35(1)(d) and s.36(2) | Confirmed | | F0151 | Registrar of Societies | Application; annual fee | Registration TZS 50,000; annual TZS 100,000 (religious), 50,000 (other) | Annual USD 60 (foreign religious or non-religious society) | Societies Act Cap. 337; Societies (Amendment) Rules 2021, GN 496J of 2021 (in force 1 July 2021), Second Schedule items 4 to 8 | Confirmed | | F0152 | TCDC | Cooperative registration: primary; secondary; federation | TZS 50,000 primary; 100,000 secondary; 1,000,000 federation | same | Cooperative Societies Act 2013; Cooperative Societies (Amendments) Regulations 2018, GN 223 of 2018, Second Schedule item 2 | Confirmed | | NEW-01-07 | RITA | Trustees: copy of any page in the Administrator General's custody | TZS 20,000 | same | Trustees' Incorporation Act Cap. 318; Trustees' Incorporation (Amendment) Rules 2023, GN 448O of 2023 (in force 1 July 2023), Second Schedule, item 5 | Confirmed | | NEW-01-15 | Registrar of Societies | Change of name of a society; change of constitution | TZS 100,000 each | same | Societies Act Cap. 337; Societies (Amendment) Rules 2021, GN 496J of 2021, Second Schedule items 9, 10 | Confirmed | | NEW-01-16 | Registrar of Societies | Search of register: by the society; by a member other than the society | TZS 100,000; 200,000 | same | Societies Act Cap. 337; Societies (Amendment) Rules 2021, GN 496J of 2021, Second Schedule items 16, 17 | Confirmed | | NEW-01-17 | Registrar of Societies | Copies: certified true copy; uncertified copy; per 100 words | TZS 50,000; 20,000; 250 per 100 words | same | Societies Act Cap. 337; Societies (Amendment) Rules 2021, GN 496J of 2021, Second Schedule items 11 to 13 | Confirmed | | NEW-01-18 | Registrar of Societies | New certificate: damaged; lost first time; lost second time | TZS 100,000; 100,000; 200,000 | same | Societies Act Cap. 337; Societies (Amendment) Rules 2021, GN 496J of 2021, Second Schedule items 1, 14, 15 | Confirmed | | NEW-01-19 | Registrar of Societies | Change of physical or postal address; correction of name error caused by society | TZS 50,000 each | same | Societies Act Cap. 337; Societies (Amendment) Rules 2021, GN 496J of 2021, Second Schedule items 2, 3 | Confirmed | | NEW-01-20 | TCDC | Letter of recognition to a pre-cooperative society | TZS 20,000 | same | Cooperative Societies Act 2013; GN 223 of 2018, Second Schedule item 1 | Confirmed | | NEW-01-21 | TCDC | Registration certificate and by-laws: other middle-level cooperative; joint enterprise | TZS 200,000; 100,000 | same | Cooperative Societies Act 2013; GN 223 of 2018, Second Schedule item 2(c), (e) | Confirmed | | NEW-01-22 | TCDC | Registration of charges by a cooperative society | 0.125% of the value of the charge or TZS 4,000,000, whichever is less | same | Cooperative Societies Act 2013; GN 223 of 2018, Second Schedule item 3 | Confirmed | ## Professional registration (21) | ID | Authority | Fee item | Citizen or local | Foreign | Legal basis | Status | |---|---|---|---|---|---|---| | F0528 | CRB | Application form: first registration; upgrading; temporary registration | TZS 20,000; 30,000; 40,000 | same | CRB Registration Criteria Book, Table 11; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0529 | CRB | Processing fee (non-refundable) | TZS 50,000 | same | CRB Registration Criteria Book, Registration procedure; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0530 | CRB | Registration fee, local, Class I to VII: Building | 250,000; 200,000; 150,000; 90,000; 60,000; 50,000; 40,000 (TZS) | Foreign: Class I only, USD 20,000 | CRB Registration Criteria Book, Tables 12 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0531 | CRB | Registration fee, local: Civil works | 300,000; 250,000; 200,000; 150,000; 90,000; 60,000; 50,000 (TZS) | USD 20,000 (Class I) | CRB Registration Criteria Book, Tables 12 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0532 | CRB | Registration fee, local: Electrical; Mechanical (same scale) | 150,000; 90,000; 60,000; 50,000; 40,000; 30,000; 25,000 (TZS) | USD 20,000 (Class I) | CRB Registration Criteria Book, Tables 12 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0533 | CRB | Registration fee, local: Specialist (Classes I to III only) | 60,000; 40,000; 30,000 (TZS) | USD 15,000 | CRB Registration Criteria Book, Tables 12 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0534 | CRB | Annual subscription, local, Class I to VII: Civil works | 2,500,000; 1,500,000; 1,200,000; 750,000; 400,000; 150,000; 100,000 (TZS) | USD 10,000 (Class I) | CRB Registration Criteria Book, Tables 13 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0535 | CRB | Annual subscription: Building | 2,000,000; 1,200,000; 1,000,000; 500,000; 300,000; 150,000; 100,000 (TZS) | USD 10,000 | CRB Registration Criteria Book, Tables 13 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0536 | CRB | Annual subscription: Electrical | 1,000,000; 750,000; 500,000; 250,000; 140,000; 115,000; 75,000 (TZS) | USD 10,000 | CRB Registration Criteria Book, Tables 13 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0537 | CRB | Annual subscription: Mechanical | 1,200,000; 750,000; 500,000; 250,000; 140,000; 115,000; 75,000 (TZS) | USD 10,000 | CRB Registration Criteria Book, Tables 13 and 14; Contractors Registration By-laws (GN 340 of 1999) as amended by GN 477 of 2017 | Confirmed | | F0538 | CRB | Annual subscription: Specialist (Classes I to III) | Specialist building and civil: 500,000; 150,000; 75,000. Specialist electrical and mechanical: 750,000; 300,000; 75,000 (TZS) | USD 6,000 (all specialist types) | CRB Registration Criteria Book, Tables 13 and 14 | Confirmed | | F0539 | CRB | Dispensation fee (client applies for a contractor to work above class limit) | Prescribed in Table 12, Second Schedule (amount not seen) (kept) | same | Contractors Registration (Amendment) By-laws, GN 477 of 2017; principal By-laws GN 340 of 1999 | Confirm | | F0540 | ERB | Engineering consulting firm: application; registration; annual | TZS 225,000; 450,000; 700,000 | Foreign engineering consulting firm: USD 2,000; 12,000; 7,000 (project under one year: USD 2,000; 7,500; 6,000) | Engineers Registration (Amendment) By-laws 2018, GN 746 of 2018 (7 Dec 2018), as published on ERB's scale of fees | Confirmed | | F0541 | ERB | Professional engineer: application; registration; annual | TZS 30,000; 30,000; 120,000 | Same (foreign engineers register as temporary professional engineers, NEW-05-19) | GN 746 of 2018, ERB scale of fees | Confirmed | | F0542 | AQRB | Architects and quantity surveyors (individuals and firms): application, registration, annual subscription, certificate, practising licence, stamp | Local: architect or QS 20,000; 120,000; 100,000 a year; certificate 50,000; official stamp 100,000. Local firm: 30,000; 600,000; 500,000 a year; certificate 50,000; practising licence 50,000; stamp 100,000 (TZS) | Foreign: architect or QS 500,000; 1,000,000; 750,000 a year; certificate 150,000. Foreign firm: 500,000; 25,000,000; 12,500,000 a year; certificate 150,000; practising licence 150,000; rubber stamp 150,000 (TZS) | Architects and Quantity Surveyors By-laws 2024, GN 879 of 2024 (25 Oct 2024), para 35 and Third Schedule Tables 1 and 2 | Confirmed | | F0543 | AQRB | Late annual subscription penalty; late exam application; exam postponement; project sticker fee | 30% of outstanding annual subscription if unpaid by end of June (para 41); late exam application 25% of the exam fee (para 64(2)); postponement without satisfactory reason: exam fee forfeited (para 69); project sticker fee set by the Board by project cost (para 99) | same | GN 879 of 2024, paras 41, 64(2), 69, 99 | Confirmed | | NEW-05-18 | ERB | Engineer registration, other local categories (application; registration; annual) | Engineering technician 7,500; 15,000; 22,500. Graduate engineer and graduate incorporated engineer 7,500; 15,000; 30,000. Incorporated engineer 20,000; 30,000; 75,000. Consulting engineer 75,000; 150,000; 300,000. Independent consulting engineer 90,000; 150,000; 375,000. Materials testing laboratory 400,000; 500,000; 700,000 (TZS) | See NEW-05-19 | GN 746 of 2018, ERB scale of fees | Confirmed | | NEW-05-19 | ERB | Foreign engineers and firms | n/a | Temporary professional engineer: USD 300 application, 600 registration, 450 annual; temporary consulting engineer: USD 300, 600, 700; renewal USD 75. Foreign engineering consulting firm on a project under one year: USD 2,000, 7,500, 6,000; practising licence USD 75; rubber stamp USD 150 | GN 746 of 2018, ERB scale of fees | Confirmed | | NEW-05-20 | AQRB | Graduate architects, graduate QS, technicians and draughtsmen; examination fees | Graduate architect or QS: application 10,000; registration 40,000; annual 50,000; certificate 50,000. Architectural technician or draughtsman: 10,000; 30,000; 40,000; 50,000. Professional examinations: 40,000 per intermediate paper; 50,000 per final paper (TZS) | same | GN 879 of 2024, Third Schedule Tables 3 and 4 | Confirmed | | NEW-05-21 | AQRB | Other AQRB fees and key penalties | Application forms 10,000 to 30,000; reconciliation or arbitration 180,000 to 300,000 an hour; lost or defaced certificate 100,000; register extract 30,000; directory 30,000; exam result review 200,000; architect's instruction book 20,000; standard agreement 50,000. Penalties include: foreign person working without Board sanction 16,000,000; firm practising without licence 5,000,000; failure to register a project 5,000,000 or 1% of construction cost, whichever is higher; client engaging unregistered person 5,000,000 or 2% (TZS) | same | GN 879 of 2024, Second Schedule Tables 1 and 2 | Confirmed | | NEW-05-29 | CRB | Contractor penalties | Engaging an unregistered contractor: fine up to 10% of contract value or TZS 5,000,000, whichever is higher, or imprisonment of at least 3 years; missing project signboard 500,000; inadequate site hoarding 500,000; working above class limit 1,000,000; obstructing Board staff 2,000,000; no safety gear 20,000 per person; missing firefighting equipment 50,000; late annual returns 0.1% of class limit or two years' suspension (TZS) | same | Contractors Registration Act s.20(4) (Act No. 15 of 2008); Contractors Registration (Amendment) By-laws, GN 477 of 2017, para 20 | Confirmed |