Annual Leave Entitlements Tanzania: 28 Days, Sick and Maternity Leave, and Leave Pay
What are the annual leave entitlements in Tanzania? On the Mainland, section 31 of the Employment and Labour Relations Act, Cap. 366, gives at least 28 consecutive days of paid annual leave in each 12-month leave cycle, public holidays included. It must be taken within six months of the cycle ending. Employees with under six months' service are excluded, and untaken leave is paid out on termination.
The same Part of the Act gives 126 days of sick leave, 84 days of maternity leave, 3 days of paternity leave and 4 days of compassionate leave, each counted over a 36-month cycle. The Labour Laws (Amendments) Act No. 4 of 2025 added leave for premature births and an unpaid leave option. Zanzibar has its own employment law.
What the law says about annual leave in Tanzania
Leave on the Mainland is governed by Part III, Sub-Part D of the Employment and Labour Relations Act, Cap. 366 (ELRA). The current revised edition is Cap. 366 R.E. 2019, dated 30 November 2019, which keeps the section numbers of the 2004 Act. Sections 29 to 34 set the leave entitlements. Section 44 sets what must be paid on termination.
The Labour Laws (Amendments) Act No. 4 of 2025 changed three leave rules. It received assent on 4 March 2025 and was published on 14 March 2025. Section 8 adds paid maternity leave for a premature birth. Section 9 gives fathers 7 days of paternity leave for a premature birth. Section 10 adds a new section 34A on unpaid leave. The Act did not change the annual leave or sick leave rules.
The Employment and Labour Relations (General) Regulations, GN 47 of 2017 add procedure. Regulation 14 says no employee should work through a leave cycle without applying for annual leave.
Three definitions in section 30 shape every calculation:
- Leave cycle for annual leave: 12 months of consecutive employment from the start date, or from the end of the last 12-month cycle.
- Leave cycle for all other leave: 36 months of consecutive employment, counted the same way.
- Paid leave: leave paid under the Part and calculated on the employee's basic wage. Section 4 defines basic wage to exclude allowances, overtime, Sunday and public holiday premiums and night work pay.
Section 30(2) lets employer and employee agree a standard leave cycle for the whole workforce, such as the calendar year. The agreement must not reduce any employee's entitlement.
Who is affected by these leave rules?
- Every Mainland employer, and the payroll, HR and finance teams who accrue, pay and settle leave.
- Employees with six months' service or more. Section 29(1) says an employee with less than six months' service is not entitled to paid leave under this Part.
- Seasonal and repeat short-term staff. Section 29(2) brings back seasonal employees, and anyone who works for the same employer more than once in a year for a total above six months.
- Employers in Zanzibar, who follow a separate law described below.
Leave terms should sit in the written contract and the leave policy. Our guide to employment contracts and workplace policies covers the written particulars that section 15 requires.
Leave entitlements at a glance
The table sets out each entitlement as printed in Cap. 366 R.E. 2019, with the 2025 amendments. Figures are statutory minimums. A contract or collective agreement can give more, never less.
| Leave type | Minimum entitlement | Cycle | Pay | Section |
|---|---|---|---|---|
| Annual leave | 28 consecutive days, inclusive of public holidays in the period | 12 months | Full remuneration, paid before leave starts | s.31 |
| Sick leave | 126 days, on a medical certificate | 36 months | First 63 days full wages; next 63 days half wages | s.32 |
| Maternity leave | 84 days; 100 days for more than one child at a birth; a further 84 days if the child dies within a year | 36 months | Paid; employer obliged for 4 terms only | s.33(6) to (8) |
| Maternity leave, premature birth | From the birth to the completion of 40 weeks of pregnancy, plus the normal maternity leave | 36 months | Paid | s.33 as amended by Act No. 4 of 2025 s.8 |
| Paternity leave | 3 days, taken within 7 days of the birth; 7 days for a premature birth | 36 months | Paid | s.34(1)(a) as amended by Act No. 4 of 2025 s.9 |
| Compassionate leave | 4 days in total for the sickness or death of a child, or the death of a spouse, parent, grandparent, grandchild or sibling | 36 months | Paid; extra days may be granted unpaid | s.34(1)(b), s.34(3)(b) |
| Unpaid leave | Up to 30 days on written application, extendable by agreement | Not stated | Unpaid, at the employer's discretion | s.34A, added by Act No. 4 of 2025 s.10 |
| Breastfeeding time | Up to 2 hours a day during working hours | While nursing | Paid working time | s.33(10); GN 47 of 2017 reg. 15 |
How much annual leave is an employee entitled to in Tanzania?
Section 31(1) requires the employer to grant at least 28 consecutive days of leave in each 12-month cycle. The days are calendar days, not working days, because the Act says "consecutive" and includes public holidays that fall within the period. In practice 28 consecutive days covers four weeks, or about 20 working days on a five-day week.
Under section 31(2), the employer may deduct paid occasional leave that it granted at the employee's request during the cycle.
Three further rules matter for payroll:
- Pay before leave. Section 31(4) says the employer pays the remuneration the employee would have earned for the leave period, before the leave starts.
- No substitution. Section 31(5) bars an employer from making an employee take annual leave in place of sick, maternity or other leave.
- No work during leave. Section 31(6) bars an employer from requiring or permitting an employee to work during annual leave.
Section 30(1)(c) calculates paid leave on basic wage, while section 31(4) speaks of remuneration. Paying the full regular salary during leave is the safer reading.
Can annual leave be carried over or paid out?
The employer decides when annual leave is taken, but section 31(3) sets an outer limit. Leave must be taken no later than six months after the end of the leave cycle. The limit extends to twelve months only if the employee consents and the extension is justified by the employer's operational requirements.
The Act does not say that leave is forfeited when these limits pass, and gives no rule for cashing leave during employment. On our reading, an annual cash buy-out sits badly with section 31(6) and regulation 14. Take legal advice before adopting one.
On termination, the position is clear. Section 44(1) requires the employer to pay:
- annual leave pay under section 31 for leave the employee has not taken, under section 44(1)(b); and
- annual leave pay accrued during any incomplete leave cycle, under section 44(1)(c).
The incomplete cycle is usually settled pro rata, at about 2.33 days for each month. The Act prints no formula, so state the method in the policy. Our guides to employee termination and the redundancy procedure cover the other items.
What are sick, maternity and paternity leave entitlements?
Sick leave. Section 32 gives at least 126 days in a 36-month cycle. The first 63 days are paid at full wages and the next 63 at half wages. No pay is due without a medical certificate, or where the employee has paid sick leave under another law, fund or collective agreement.
Maternity leave. Section 33 requires notice at least three months before the expected date of birth, supported by a medical certificate. Leave may start four weeks before the expected date, or earlier on medical advice. No employee may work within six weeks after the birth unless a practitioner certifies her fit. The entitlement within a 36-month cycle is:
- 84 days of paid maternity leave for one child;
- 100 days if she gives birth to more than one child at the same time;
- an additional 84 days if the child dies within a year of birth;
- for a premature birth, paid leave from the birth until the pregnancy would have reached 40 weeks, followed by the normal maternity leave, under the 2025 amendment.
Section 33(8) limits the employer's duty to paid leave for four terms of maternity leave. The employee may return on the same terms and conditions. A nursing mother may feed her child during working hours for up to two hours a day. Regulation 15 of GN 47 of 2017 applies that for at least six consecutive months after maternity leave.
Paternity and compassionate leave. Section 34(1)(a) gives a father at least 3 days of paid leave, taken within 7 days of the birth. After the 2025 amendment, he gets 7 days for a premature birth. Under section 34(3), the 3 days and the 4 days of compassionate leave are cycle totals. Extra days may be granted unpaid, and the employer may ask for reasonable proof.
Unpaid leave. New section 34A allows up to 30 days of unpaid leave on written application, extendable by agreement. We have not found the regulations it refers to.
How do public holidays interact with annual leave?
Section 31(1) says the 28 days are inclusive of any public holiday within the leave period. A public holiday during annual leave therefore does not add a day. Public holidays are set by the Public Holidays Act, Cap. 35. Section 3 lets the President declare further days by proclamation. Section 4 moves a holiday falling on a Saturday or Sunday to the next day that is not itself a public holiday.
| Holiday in the Cap. 35 Schedule | Date |
|---|---|
| New Year's Day | 1 January |
| Revolution Day | 12 January |
| Union Day | 26 April |
| International Workers' Day | 1 May |
| Peasants' Day (Nane Nane) | 8 August |
| Mwalimu Nyerere Day | 14 October |
| Independence and Republic Day | 9 December |
| Christmas Day and Boxing Day | 25 and 26 December |
| Good Friday and Easter Monday | Moveable |
| Id-ul-Fitr (two days), Id-el-Haj (one day), Maulidi Day | Set by the lunar calendar |
The TanzLII text is the 2002 version; Mwalimu Nyerere Day appears in the schedule reproduced by Tanzania Laws. Published calendars also show Karume Day on 7 April and Saba Saba on 7 July. We have not found the instrument that adds those two days, so confirm each year's list with the Government's official announcement.
How is leave pay taxed in payroll?
Leave pay is employment income. Section 7(2)(a) of the Income Tax Act, Cap. 332 lists "payment in lieu of leave" with wages and salary. Pay for leave taken is ordinary salary for the month. Both carry PAYE at the resident monthly bands in the Zatra government fees register. Section 5(1) reduces chargeable income by retirement contributions to approved funds under section 61, so the employee's NSSF share comes off before PAYE.
| Item | Rate or band | Register ID | Applies to leave pay? | Basis |
|---|---|---|---|---|
| PAYE, monthly income up to TZS 270,000 | Nil | F0176 | Yes | Cap. 332 First Schedule para 1(1) |
| PAYE, TZS 270,001 to 520,000 | 8% of the amount above TZS 270,000 | F0177 | Yes | Cap. 332 First Schedule para 1(1) |
| PAYE, TZS 520,001 to 760,000 | TZS 20,000 plus 20% above TZS 520,000 | F0178 | Yes | Cap. 332 First Schedule para 1(1) |
| PAYE, TZS 760,001 to 1,000,000 | TZS 68,000 plus 25% above TZS 760,000 | F0179 | Yes | Cap. 332 First Schedule para 1(1) |
| PAYE, above TZS 1,000,000 | TZS 128,000 plus 30% above TZS 1,000,000 | F0180 | Yes | Cap. 332 First Schedule para 1(1) |
| NSSF, private sector | 20% of wage; employee share not above 10% | F0279 | Yes for leave taken; confirm for payment in lieu | NSSF Act Cap. 50 s.12 |
| Skills and Development Levy | 3.5% of gross emoluments, employers with 10 or more employees, due by the 7th | F0276 | Yes, as part of gross emoluments | Cap. 82 s.14 |
| WCF employer contribution | 0.5% of gross monthly earnings, employer only | F0281 | Yes, as part of gross earnings | Workers Compensation Act Cap. 263 |
A lump sum of leave pay lifts that month's PAYE because the bands are monthly. We have not confirmed whether NSSF treats a payment in lieu of leave as wage, so check with NSSF. Our PAYE and net salary guide covers the monthly calculation in full.
Worked example: paying out 10 untaken leave days on TZS 1,200,000
A Dar es Salaam company with 25 staff employs an accountant on a basic salary of TZS 1,200,000 a month, with no allowances. She resigns and her last day is 31 October 2026. At that date she has 10 days of annual leave not taken, made up of days left from the completed cycle and days accrued pro rata in the current one. The company and the employee each pay 10% NSSF.
Step 1: the daily rate. The ELRA and GN 47 of 2017 do not define a daily rate for leave pay. The method below is illustrative. Because annual leave runs in consecutive calendar days, we divide the monthly basic by 30 calendar days. That gives TZS 40,000 a day. Some employers divide by 26 working days, which gives TZS 46,154 a day. State the method in the leave policy and apply it to everyone.
Step 2: the leave pay. At TZS 40,000 a day, 10 days give TZS 400,000. On the 26-day method, 10 days give TZS 461,538, which is TZS 61,538 more.
Step 3: the final month's payroll, using the 30-day method and treating the leave pay as part of the NSSF wage:
| Line | Salary only | Salary plus leave pay | Register ID |
|---|---|---|---|
| Gross pay for October 2026 | TZS 1,200,000 | TZS 1,600,000 | n/a |
| Employee NSSF at 10% | TZS 120,000 | TZS 160,000 | F0279 |
| Taxable pay | TZS 1,080,000 | TZS 1,440,000 | n/a |
| PAYE: TZS 128,000 plus 30% above TZS 1,000,000 | TZS 152,000 | TZS 260,000 | F0180 |
| Net pay | TZS 928,000 | TZS 1,180,000 | n/a |
| Employer NSSF at 10% | TZS 120,000 | TZS 160,000 | F0279 |
| SDL at 3.5% | TZS 42,000 | TZS 56,000 | F0276 |
| WCF at 0.5% | TZS 6,000 | TZS 8,000 | F0281 |
The leave pay of TZS 400,000 adds TZS 108,000 of PAYE and TZS 40,000 of employee NSSF. She keeps TZS 252,000 of it. The employer's extra on-costs are TZS 40,000 NSSF, TZS 14,000 SDL and TZS 2,000 WCF, a total of TZS 56,000. If NSSF does not treat the payment as wage, taxable pay becomes TZS 1,480,000 and PAYE becomes TZS 272,000.
What records must an employer keep?
Section 15(5) of Cap. 366 requires the employer to keep the written particulars of employment for five years after the employment ends. Section 96 requires a record of those particulars and of the remuneration paid, kept for the same five years. A leave record is the practical way to prove what was granted and paid. For each employee it should show:
- the start date and the leave cycle in use, including any agreed standard cycle under section 30(2);
- annual leave accrued, taken and outstanding, with the dates of each period;
- sick leave days at full and half pay, with the medical certificates;
- maternity, paternity, compassionate and unpaid leave, with the notices and proof received;
- the leave pay in each payslip, and the leave settled on exit under section 44(1).
Our guide to payroll records and retention periods sets out how long each record must be kept under each law.
How are leave disputes handled at the CMA?
A claim for unpaid leave pay is a labour dispute, referred first to the Commission for Mediation and Arbitration (CMA) for mediation and, if that fails, arbitration. In Tatu Mgetta and Another v Mwanza Satellite Cable TV, decided on 6 December 2022, the Court of Appeal applied a 60-day limit to salary arrears claims. It applied rule 10(2) of the Labour Institutions (Mediation and Arbitration) Rules, GN 64 of 2007. A late referral needs condonation.
Disputes about the fairness of a termination have a shorter limit under rule 10(1), so leave claims raised with an unfair termination claim should be filed early. An employer facing a CMA referral should file its record of leave granted and paid. Our guide to labour disputes at the CMA for employers covers the process.
Representation at the CMA and the Labour Court, and any legal opinion, is for an advocate. Zatra has an advocate on the team; Zatra itself prepares the records and coordinates the file.
How does leave work in Zanzibar?
Cap. 366 does not apply in Zanzibar. Employment there is governed by the Zanzibar Employment Act No. 11 of 2005, adopted on 27 September 2005 according to the ILO's NATLEX database. We could not read a reliable text of its leave sections, as the NATLEX copy is a scanned image, so we do not state Zanzibar day counts.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Employment law | Employment and Labour Relations Act, Cap. 366 R.E. 2019, as amended in 2025 | Employment Act No. 11 of 2005 (Zanzibar) |
| Leave day counts | As in the entitlements table above | Set by the Zanzibar Act; confirm with the Zanzibar Labour Commissioner |
| 2025 premature birth and unpaid leave rules | Apply, through Act No. 4 of 2025 | Not applicable; the 2025 Act amends Mainland law |
| Public holidays | Public Holidays Act, Cap. 35, and proclamations | Confirm the Zanzibar list, which includes days not observed on the Mainland |
| Dispute body | CMA, then the Labour Court | Zanzibar labour dispute machinery; confirm the forum with the Labour Commissioner or an advocate |
| Tax and contributions on leave pay | PAYE to TRA; NSSF, SDL and WCF | Zanzibar Revenue Authority (ZRA) and Zanzibar funds; confirm each body |
Our note on Union and non-Union taxes explains which taxes the Union collects and which Zanzibar collects.
What to do now
- Fix the leave cycle. Decide whether each employee runs on a start-date cycle or an agreed standard cycle, and record the agreement under section 30(2).
- Update the leave policy. Add premature birth maternity leave, 7 days of paternity leave for a premature birth and the section 34A unpaid leave procedure.
- State the daily rate method. Choose calendar days or working days for leave pay and pro-rata accrual, and apply it to every employee.
- Clear old balances. List leave older than six months past its cycle and schedule it, or record the employee's consent and the operational reason for twelve months.
- Pay before leave starts. Run the leave pay in the payroll before the employee goes, as section 31(4) requires.
- Settle leave on every exit. Include untaken and pro-rata leave in the final pay under section 44(1), with PAYE, NSSF, SDL and WCF.
- Keep the records five years. Hold leave applications, certificates and payslips for five years after each employee leaves.
- Brief an advocate on any claim. If a former employee refers a leave claim to the CMA, have an advocate review the record and the 60-day limit.
Key dates and deadlines
The table applies the rules to an employee who started on 1 January 2025 and runs on a start-date cycle.
| When | Date in the example | What happens | Basis |
|---|---|---|---|
| Six months' service | 30 June 2025 | Paid leave entitlement begins | Cap. 366 s.29(1) |
| End of first annual leave cycle | 31 December 2025 | 28 days due for the cycle | Cap. 366 s.30(1)(b)(i), s.31(1) |
| Six months after the cycle ends | 30 June 2026 | Latest date to take the 2025 leave | Cap. 366 s.31(3)(a) |
| Twelve months after the cycle ends | 31 December 2026 | Latest date if the employee consented and operations justify it | Cap. 366 s.31(3)(b) |
| Monthly, by the 7th | 7 November 2026 | SDL on October pay, including leave pay | Cap. 82 s.14 (F0276) |
| End of the 36-month cycle | 31 December 2027 | Sick, maternity, paternity and compassionate entitlements reset | Cap. 366 s.30(1)(b)(ii) |
| 60 days after a leave pay dispute arises | Varies | Last day to refer a claim to the CMA without condonation | GN 64 of 2007 r.10(2) |
How Zatra helps
Zatra's payroll compliance service runs leave accruals, leave pay, PAYE, NSSF, SDL and WCF each month, and prepares final pay on exit. Our HR consulting team drafts the leave policy, the contract clauses and the leave register. Recurring payroll fits the Finance and Tax Control package at USD 3,600 to 4,800 a year; a Senior Advisory Session at USD 49 suits a single question. Prices are on our pricing page.
Government charges follow the two-bucket rule. PAYE, SDL, NSSF and WCF are paid to TRA, NSSF and WCF at the official rate against their own control numbers. They are separate from Zatra's professional fee and are never marked up. The full schedule of official rates is in our government fees handbook.
The CMA, the Labour Court and the Labour Commissioner decide disputes and inspections. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Prosecution, disputes, court or tribunal work and legal opinions go to an advocate.
Sources and status
Accurate as at 7 October 2026.
- Employment and Labour Relations Act, Cap. 366: TanzLII, Act of 2004, consolidated text. Accessed 7 Oct 2026.
- The Employment and Labour Relations Act, Cap. 366 R.E. 2019: Attorney General's Office revised edition, 30 Nov 2019, hosted by ILO NATLEX. Accessed 7 Oct 2026.
- The Labour Laws (Amendments) Act No. 4 of 2025: Government Gazette text, assent 4 Mar 2025, published 14 Mar 2025, hosted by Refworld. Accessed 7 Oct 2026.
- Employment and Labour Relations (General) Regulations, GN 47 of 2017: Government Notice of 24 Feb 2017, Laws.Africa. Accessed 7 Oct 2026.
- Public Holidays Act, Cap. 35: TanzLII, version of 31 Jul 2002. Accessed 7 Oct 2026.
- Public Holidays Act, Cap. 35, schedule: Tanzania Laws, undated, live 2026. Accessed 7 Oct 2026.
- The Income Tax Act, Cap. 332 R.E. 2019: Ministry of Finance, uploaded 2023. Accessed 7 Oct 2026.
- Tatu Mgetta and Another v Mwanza Satellite Cable TV, Civil Appeal 142 of 2019, [2022] TZCA 779: Court of Appeal of Tanzania, 6 Dec 2022, TanzLII. Accessed 7 Oct 2026.
- Employment Act (No. 11 of 2005), Zanzibar: ILO NATLEX entry, adopted 27 Sep 2005. Accessed 7 Oct 2026.
- Tanzania: Key amendments to labour laws: Bowmans, 28 Mar 2025. Accessed 7 Oct 2026.
- Key changes to Tanzania's Employment and Labour Relations Act: Clyde & Co, 30 Apr 2025. Accessed 7 Oct 2026.
- Labour Laws Amended: FB Attorneys, 20 Mar 2025. Accessed 7 Oct 2026.
Figures to confirm before you act
- Commencement of Act No. 4 of 2025: the text has no separate commencement date; we treat it as in force from publication on 14 March 2025
- Section 15(5) and section 96 record rules: read from the R.E. 2019 and TanzLII texts; confirm against the printed revised edition
- Daily rate of TZS 40,000 (30-day method) and TZS 46,154 (26-day method): illustrative; the ELRA and GN 47 of 2017 set no method
- NSSF on a payment in lieu of leave (F0279): confirm with NSSF whether it counts as wage for contributions
- PAYE bands F0176 to F0180, SDL 3.5% (F0276), WCF 0.5% (F0281): Zatra register at 26 Sep 2026; the Finance Act can change them each 1 July
- Karume Day (7 April) and Saba Saba (7 July): observed in published calendars; instrument not located
- CMA limit for termination fairness disputes under rule 10(1): shorter than 60 days; confirm with an advocate
- Zanzibar leave day counts: confirm with the Zanzibar Labour Commissioner
This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.
Frequently asked questions
Are the 28 days of annual leave working days or calendar days?
Section 31(1) grants 28 consecutive days and counts public holidays inside them, which points to calendar days. On a five-day week that is about 20 working days. A contract may grant more, for example 28 working days, but never less than the statute.
Does a probationary employee get annual leave?
Not under the Act if service is under six months, because section 29(1) excludes them from paid leave. Once six months pass, the leave cycle still runs from the start date, so the employer should accrue leave from day one in its records.
Can an employer make staff take leave during a shutdown?
Section 31(3) lets the employer decide when annual leave is taken, within the six-month limit after the cycle. A planned closure in December can therefore count as annual leave if the staff are paid for it in advance and the policy says so.
Is an employee on sick leave still accruing annual leave?
The Act counts the annual leave cycle in months of consecutive employment, and sick leave does not break employment. Annual leave therefore continues to accrue during paid sick leave. Section 31(5) also stops the employer from charging sick days to annual leave.
Does maternity leave reduce annual leave for that year?
No. Maternity leave is a separate entitlement under section 33, and section 31(5) bars an employer from making an employee take annual leave in place of it. The mother keeps her 28 days for the cycle.
Can annual leave be split into shorter periods?
The statutory right is to 28 consecutive days. Many employers allow staff to split leave at their own request, and the Act lets paid occasional leave reduce the total. Record each request in writing so the employer can show the split was the employee's choice.
Can unused sick leave be paid out on termination?
No rule requires it. Section 44(1) lists annual leave pay only. Sick leave is paid absence when ill, not a cash balance, unless the contract or a collective agreement says otherwise.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- Employment and Labour Relations Act, Cap. 366 (TanzLII): TanzLII, Act No. 6 of 2004 consolidated text; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- The Employment and Labour Relations Act, Cap. 366 R.E. 2019: Attorney General's Office revised edition of 30 Nov 2019, hosted by ILO NATLEX; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- The Labour Laws (Amendments) Act No. 4 of 2025: Gazette text, assent 4 Mar 2025, published 14 Mar 2025, hosted by Refworld; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- Employment and Labour Relations (General) Regulations, GN 47 of 2017: Government Notice of 24 Feb 2017, Laws.Africa; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- Public Holidays Act, Cap. 35: TanzLII, version of 31 Jul 2002; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- Public Holidays Act, Cap. 35, schedule (Tanzania Laws): Tanzania Laws, undated, live 2026; secondary reproduction, read 7 Oct 2026. Accessed 2026-10-07.
- The Income Tax Act, Cap. 332 R.E. 2019: Ministry of Finance, revised edition 2019, uploaded 2023; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- Tatu Mgetta and Another v Mwanza Satellite Cable TV [2022] TZCA 779: Court of Appeal of Tanzania, 6 Dec 2022, TanzLII; primary source, read 7 Oct 2026. Accessed 2026-10-07.
- Employment Act (No. 11 of 2005), Zanzibar: NATLEX entry: ILO NATLEX, adopted 27 Sep 2005; independent database, read 7 Oct 2026. Accessed 2026-10-07.
- Bowmans: Tanzania, key amendments to labour laws: independent law firm note, published 28 Mar 2025. Accessed 2026-10-07.
- Clyde & Co: Key changes to Tanzania's Employment and Labour Relations Act: independent law firm note, published 30 Apr 2025. Accessed 2026-10-07.
- FB Attorneys: Labour Laws Amended: independent law firm note, published 20 Mar 2025. Accessed 2026-10-07.
Disclaimer
This article is informational orientation. It is not legal, tax or investment advice and not a government decision. Tanzanian instruments move by Act, Government Notice, Finance Act and portal revision. If a sentence here disagrees with the live mandate-holder, the mandate-holder wins. Zatra Consultants Limited does not issue licences, permits, tax clearances or approvals, and gives no assurance of any regulatory or banking outcome. Professional fees are published only on /pricing/.