How to Buy Property in Zanzibar as a Foreigner: ZIPA-Approved Projects, the 2026 Registration Notice, Leases, Stamp Duty and Residence

This guide explains how to buy property in Zanzibar as a foreigner in 2026: what the law lets you hold, what ZIPA's notice changed, what you pay and what is still unconfirmed.

Who should read this

• Foreign buyers looking at an apartment or villa in a Zanzibar development, on Unguja or Pemba.
• Diaspora Tanzanians who hold a foreign passport and want a home on the islands.
• Mainland Tanzanians, who are also non-Zanzibaris for island land law.
• Developers and their agents marketing residential units to foreign buyers.
• Lenders, advisers and relocation firms who need to know what a buyer receives.

If you are buying on the Mainland, the rules differ. The comparison table later in this guide sets the two side by side.

What the law says

Zanzibar has its own land and investment laws. Land is not a Union matter, so Mainland statutes such as the Land Act do not decide what a foreigner may hold on the islands. Four Zanzibar instruments do most of the work.

The name matters. ZIPA describes itself on its own website as operating under the Zanzibar Investment Act, No. 10 of 2023. Section 62 of that Act repealed the Zanzibar Investment Promotion and Protection Authority Act, No. 14 of 2018. Older guides and contracts that cite the 2018 Act are out of date.

A condominium law also governs unit ownership. A Zanzibar law firm, Rive & Co, cites it as the Condominium Act No. 10 of 2010. We could not read an official copy, so we treat its number and terms as unconfirmed.

Can a foreigner buy property in Zanzibar?

Yes, through one route. The buyer must purchase residential property inside a real estate project that ZIPA has approved. Section 3 of the Zanzibar Investment Act defines a "buyer" as a person who has bought, and fully owns, real estate for residential purposes within a real estate investment approved by the Authority.

Outside that route the door is mostly shut. Section 8 of the Land Tenure Act reserves the right of occupancy to Zanzibaris over eighteen. Section 57 lets a grant end where it passes to a non-Zanzibari. A foreigner who "buys" a plot from a villager on a handwritten agreement holds nothing the law will protect.

Two further points catch people out:

• Mainland citizens are non-Zanzibaris for island land law. A Tanzanian passport alone does not open the right of occupancy in Zanzibar.
• Commercial investors use a different door. A hotel or a development company takes a land lease through ZIPA under section 27 of the Act, not the buyer route.

Our explainer on Mainland and Zanzibar land rights for foreign investors covers the investor side in more depth.

What changed in 2026: ZIPA's real estate registration notice

In February 2026 ZIPA issued a public notice on real estate projects. TanzaniaInvest reported it on 22 February 2026. On that report, the notice says:

• Registration first. Every real estate project must be registered and approved by ZIPA before implementation, including before marketing or approaching buyers.
• Contractor contract. A building permit application must include a signed contract between the developer and the appointed contractor.
• Endorsed sale agreements. A sale and purchase agreement tied to a real estate project is not valid unless ZIPA has reviewed, approved and endorsed it.
• Buyers consult ZIPA. Buyers and investors are told to consult ZIPA before entering any real estate transaction.

We could not retrieve the notice itself from ZIPA's website, which loads its notices dynamically. The report cites no section, deadline or penalty. Treat the summary above as reported, and ask ZIPA for a copy of the notice before you sign.

The notice fits the Act. Section 52 already told ZIPA to approve real estate projects under the regulations. Section 55 already required ZIPA's written approval before an investor transfers or disposes of an investment or an interest in it. What is new is the practice: ZIPA now says it will check each sale agreement, not only the project.

How does the ZIPA-approved project route work?

The route has two layers. The developer qualifies first. The buyer then buys into that approved project.

The developer's certificate. Section 24 and Part One of the Second Schedule set the capital needed for a Certificate of Investment. The figures in the Act are:

The 2025 Regulations add a fee schedule. The application fee is printed as 200, in US dollars or the TZS equivalent. The Certificate of Investment fee runs by capital band from 1,000 to 2,500. The printed table is partly garbled, so confirm the band with ZIPA.

The buyer's qualification. Part Four of the Fifth Schedule sets the buyer incentives. Paragraph 6 applies where the property is valued at not less than USD 100,000. A buyer who meets it receives:

• Residence: resident permits for the buyer, the spouse and four children under twenty.
• Stamp duty: a 50% exemption.
• Ownership: 100% foreign ownership allowed.
• Exit: 100% repatriation of sale proceeds after tax.

Section 51 makes these incentives available to a buyer who meets the criteria set in the regulations. The 2025 Regulations we read do not add buyer criteria. Ask ZIPA what evidence it wants for the USD 100,000 test, such as a valuation or the endorsed sale price.

See our overview of ZIPA incentives and special economic zones for the developer side.

What do you own: a lease, a unit or a condominium title?

You do not own land outright. All land in Zanzibar is public land, and the right of occupancy is for Zanzibaris. A foreign buyer holds one of two things:

• A lease of a villa plot or house, derived from the developer's land lease.
• A unit in a building divided under the condominium law, with a share of the common parts.

Term. This is the point where sources disagree. Section 47(1) of the Land Tenure Act as enacted caps a lease of public land at 49 years, renewable. Firms advising on current deals, including Rive & Co and Ardean Law Chambers, describe government leases of 33 years up to 99 years. The Fifth Schedule of the 2023 Act gives a real estate developer a land lease of thirty-three years. We did not see the amendment behind the longer terms. Read your own lease term from the developer's registered lease, not from a brochure.

Your term cannot exceed the developer's. A unit lease sits under the head lease. If the developer holds 33 years, a promise of 99 years needs a written explanation of the renewal mechanism.

Transfer approval. The Land Transfer Act, No. 8 of 1994, says no permanent transfer of land or long-term lease takes place until the Land Transfer Board reviews and approves it. The Board may refuse consent, with an appeal to the Land Tribunal. Ardean describes the Board issuing a Transfer Certificate after approval.

Registration. Rive & Co says a lease is legally established only when it is registered. The Commission for Lands handles searches, surveys and lease applications. Registration fees in Zanzibar are not published in a source we could read.

Does buying property in Zanzibar give you a residence permit?

It gives you an entitlement, not the permit itself. The Act lists resident permits for a qualifying buyer, spouse and up to four children under twenty. Immigration is a Union matter, so the permit is issued by the Immigration Services Department, not by ZIPA.

The department's e-Permit guidelines list class C-11 for persons who buy houses in real estate business but do not qualify for another category. The Mainland fee register shows C-11 at USD 500, plus a USD 50 re-entry pass (F0412). The guidelines do not state a minimum property value, and they do not say whether Zanzibar buyers file under C-11 or another class.

So three things are unconfirmed for a Zanzibar buyer: the permit class, the fee and the duration. Ask ZIPA's one-stop centre and Zanzibar Immigration before you rely on a date.

A residence permit is not a work permit. A buyer who wants to work or run a business on the islands needs a separate work permit from the Zanzibar Labour Commissioner. Our Zanzibar work permit guide and the 2026 visa and permit guide explain both files.

What taxes and fees does a buyer pay in Zanzibar?

Island transfer charges are set by Zanzibar law and collected by Zanzibar bodies. Our Mainland fee register does not carry them, so we cite the Zanzibar source where we found one.

Stamp duty. The Zanzibar Revenue Authority's stamp duty page lists conveyance or transfer at 1%, paid by the purchaser or transferee. Item 27 of the Act's First Schedule carries the same 1%. A land lease is also 1%, paid by the lessee. Key points from the Act:

• Value: duty runs on the consideration or, where there is none, the average market value (s.15(1)).
• Deadline: an instrument signed in Zanzibar must be stamped within thirty days (s.54(1)). One signed abroad has thirty days from arriving in Zanzibar (s.54(2)).
• Late stamping: double the duty and a fine of up to TZS 500,000 (s.7(4)).
• Evidence: an unstamped instrument cannot be admitted in evidence, acted on or registered (s.50(1)).
• Clearance: no property in Zanzibar transfers until the Commissioner issues a certificate of no objection (s.4).

The buyer exemption. A qualifying buyer gets a 50% stamp duty exemption under the Investment Act. We did not find how ZRA applies it in practice. Ask whether it is applied at assessment or needs a ZIPA letter first.

ZIPA charges. The 2025 Regulations list "real estate related services" with no amount printed. They also set a transfer fee of 1.5% of the greater of approved capital, current value or sale value for share or asset transfers. That fee is written for investor transfers. Whether ZIPA charges it, or any endorsement fee, on a unit sale is unknown.

Income tax on resale. Income tax is a Union tax. The register line for a non-resident's gain on land or buildings is 30% of the gain (F0481), under section 115 of the Income Tax Act. Confirm with TRA how it applies to a Zanzibar lease or unit before you price an exit. Our capital gains tax on property guide covers the Mainland mechanics.

Government charges are paid at the official rate to the collecting authority against its own bill or control number. They are separate from any adviser's fee.

What must a developer do before selling units?

Most buyer risk sits with the developer's paperwork. On the Act, the Regulations and the reported notice, a developer selling to foreigners should have:

1. Certificate of Investment from ZIPA, meeting the USD 2,500,000 capital floor for a foreign or joint venture real estate project.
2. Project registration with ZIPA before any marketing, under the 2026 notice.
3. Land lease granted through ZIPA or the Minister for lands under section 27, registered with the Commission for Lands.
4. Building permit on the regulation 22 file: lease agreement, bill of quantities, drawings and an environmental impact assessment certificate, plus the signed contractor contract.
5. Endorsed sale agreement reviewed and approved by ZIPA for each sale.
6. Transfer approvals from ZIPA under section 55 and from the Land Transfer Board.

The Act also lets an approved investment appoint a management company with ZIPA's written approval (s.54). That company runs the estate after handover. Ask who it is, what it charges and how service charges are set.

A developer who breaches the Act where no specific penalty applies faces a fine of at least USD 10,000, at least one year in prison, or both (s.47). Prosecution is a matter for an advocate, not a sales office.

What should a buyer check before signing?

Most failed island purchases trace to a missing document, not a bad building. Ask for each item below in writing.

Pay deposits to the developer's company account, never to an agent personally. Check that the selling company is the one named on the ZIPA certificate. Our investment due diligence service runs these checks for buyers.

How is Zanzibar different from the Mainland?

On the Mainland, section 19(2) of the Land Act, Cap. 113 limits non-citizens to a right of occupancy or derivative right for approved investment, or an interest under a partial transfer (F0472). The current text refers to the Investment and Special Economic Zones Act, 2025. TISEZA replaced TIC from 1 July 2025.

The Mainland C-11 route has a known tension. It offers residence to a property buyer while the Land Act limits foreign holdings to investment. Our guides on whether foreigners can own land in Tanzania and on certificates of occupancy, derivative rights and subleases set out the Mainland position.

Worked example: a USD 180,000 apartment in a registered project

Ms K is a hypothetical German buyer. She agrees to buy a two-bedroom apartment for USD 180,000, an illustrative price, in a hypothetical project on Unguja. The developer holds a ZIPA certificate and says the project is registered. She will live there part of the year and does not plan to work.

The verified government cost in this file is the stamp duty: USD 900 with the exemption, or USD 1,800 without it. ZRA assesses duty in shillings at its rate on the day. Every other line needs a written figure from ZIPA, the Land Transfer Board, the land registry or Immigration before she pays the balance.

Timing matters too. If the sale agreement is signed in Zanzibar on 2 December 2026, it must be stamped within thirty days. Missing that window doubles the duty to USD 3,600, or USD 1,800 with the exemption, before the fine.

If Ms K resells later as a non-resident, the register's Union line is 30% of the gain (F0481). On an illustrative sale at USD 220,000, with an illustrative allowable cost of USD 182,700, the gain is USD 37,300 and the tax about USD 11,190. Confirm the rule and her cost base with TRA first.

What to do now

1. Ask ZIPA first. Confirm the project's Certificate of Investment, registration under the 2026 notice and the developer's name.
2. Get the notice. Request a copy of ZIPA's real estate notice and its endorsement procedure and fees.
3. Read the head lease. Check its term, the plot and its registration with the Commission for Lands.
4. Instruct an advocate. A Zanzibar advocate should review the sale agreement before you pay any deposit.
5. Secure ZIPA endorsement. Do not treat the agreement as binding until ZIPA has endorsed it.
6. Stamp on time. Present the instrument to ZRA within thirty days and ask how the 50% exemption is applied.
7. Complete the transfer. Obtain Land Transfer Board approval and register the lease or unit.
8. File the permit. Apply for residence for yourself and your family once the purchase is complete, using the class Immigration confirms.

Key dates

How Zatra helps

Zatra prepares the buyer's and developer's files. Our foreign investor business setup service handles ZIPA certificates and BPRA incorporation, explained in registering a company in Zanzibar. Our work and residence permits desk files the buyer's permit once the class is confirmed. For the wider structure, see Mainland vs Zanzibar company setup.

Costs come in two separate buckets. Government charges are paid at the official rate to ZIPA, ZRA, the land authorities or Immigration against their own bill or control number. Zatra's professional fee is quoted on its own line and never mixed with them.

ZIPA, the Land Transfer Board, ZRA and Immigration decide each application. Zatra does not decide or guarantee any authority's outcome. Conveyancing, the review of a sale agreement, disputes with a developer and any legal opinion go to an advocate.

Sources and status

Accurate as at 29 October 2026.

• Zanzibar Investment Act, No. 10 of 2023: FAOLEX copy, passed 4 Dec 2023; ss.3, 24, 27, 47, 51 to 55, 62 and Second and Fifth Schedules read. Accessed 29 Oct 2026.
• Zanzibar Investment (General) Regulations, 2025: ZIPA, LN 59 of 2025, gazetted 20 Jun 2025; and ZIPA website, 2026. Accessed 29 Oct 2026.
• Land Tenure Act, No. 12 of 1992: FAOLEX scan, passed 15 Sep 1992; and Land Transfer Act, No. 8 of 1994: FAOLEX record. Accessed 29 Oct 2026.
• Stamp Duty Act, No. 7 of 2017: ZRA consolidated copy; and ZRA stamp duty page, 2026. Accessed 29 Oct 2026.
• Immigration e-Permit guidelines: Immigration Services Department, 2026. Accessed 29 Oct 2026.
• Land Act, Cap. 113: TanzLII, version of 30 Nov 2019; Unit Titles Act, 2008: Ministry of Lands; ISEZ Act, 2025: TISEZA. Accessed 29 Oct 2026.
• TanzaniaInvest on the ZIPA notice: 22 Feb 2026. Accessed 29 Oct 2026.
• Rive & Co on leasehold and condominium: 29 Sep 2025; and Ardean Law Chambers brief, January 2023. Accessed 29 Oct 2026.
• Zatra fee register, Mainland fees at 26 Sep 2026; line IDs as cited in the text. Accessed 29 Oct 2026.

Figures to confirm before you act

• ZIPA notice: the official text, its date, any deadline for existing projects and any endorsement fee
• Lease term: the maximum term for public land leases today, and the amendment that set it
• Condominium law: the Act's number, year and the form of unit title issued
• Residence: the permit class, fee and duration Immigration applies to a Zanzibar buyer
• Stamp duty exemption: how ZRA applies the 50% buyer exemption and the exchange rate it uses
• Transfer and registration fees: Land Transfer Board and land registry charges
• ZIPA transfer fee: whether the 1.5% transfer fee applies to unit sales or resales
• Resale tax: TRA's treatment of a gain on a Zanzibar lease or unit

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.