Capital Gains Tax on Property in Tanzania: Selling Land and Buildings, Rates, Exemptions and Transfer Costs
How much capital gains tax is due on property in Tanzania? Selling land or a building triggers income tax on the gain, paid as a single instalment before the title moves. Under section 115 of the Income Tax Act, Cap. 332, residents pay 10 percent of the gain and non-residents 30 percent. A resident individual without cost records pays 3 percent of the price or approved value, whichever is greater.
This guide covers the law, the exemptions for a home and small farms, how the gain is computed, the 3 percent rule, non-resident and company sellers, stamp duty, registration and consent fees, TRA valuation and clearance, Zanzibar and a worked example in shillings.
What the law says about capital gains tax on property
Tanzania has no separate capital gains tax statute. A gain on selling land or a building is income, charged under the Income Tax Act, Cap. 332 R.E. 2023. Three parts of the Act do the work.
- The definition of "investment asset" in section 3. It covers shares and securities, a beneficial interest in a trust and "an interest in land and buildings".
- The exclusions in the same definition. A qualifying private residence and small agricultural holdings fall outside it.
- Section 115. It requires a single instalment of tax at the time of realisation. For land and buildings, the rates are 10 percent of the gain for a resident (F0480) and 30 percent for a non-resident (F0481).
Section 2 of the Act states that it "shall apply to Mainland Tanzania as well as Tanzania Zanzibar". Income tax is a Union tax, so the same rules reach a sale on Unguja or Pemba. Stamp duty and land registration are not Union matters, and they differ on the islands.
TRA's capital gains page summarises the mechanism. The tax is paid before the title is transferred, and the Registrar of Titles will not register the transfer without a TRA certificate.
The transfer itself runs under the Land Act, Cap. 113, and the land registration rules. The Stamp Duty Act, Cap. 189 charges duty on the conveyance. Procedure, penalties and objections fall under the Tax Administration Act, Cap. 438.
Who is affected
Any person who parts with ownership of an interest in land or a building in Tanzania. TRA treats a sale, an exchange or a transfer as a realisation. In practice this reaches:
- Individuals selling a plot, a house, an apartment or farmland they hold as an investment.
- Companies selling land or buildings, whether used in the business or held as an investment.
- Non-resident sellers, including diaspora Tanzanians and foreign holders of derivative rights through TISEZA.
- Buyers, who pay stamp duty by default and need the seller's TRA clearance before the Registrar acts.
Shares are different. Selling shares in a company that owns Tanzanian land is taxed under the share rules,. See our guide to capital gains tax on shares.
What changed in 2025 and 2026?
The core 10 percent rate for residents has not moved. Four changes matter to sellers and buyers.
| Change | Effect | Source and register |
|---|---|---|
| Non-resident rate on land and buildings | 20 percent became 30 percent of the gain from 1 July 2025 | Finance Act, 2025 s.57 amending s.115(1)(d) (F0481) |
| Stamp duty on conveyance of agricultural land | A flat TZS 500 became 0.5 percent of the value from 1 July 2026 | Finance Act, 2026 s.69(d) (F0477) |
| Proof of electronic payment | The Minister may prescribe electronic payment; proof becomes a mandatory requirement for approving land and building transfers | Finance Act, 2026 s.6, Electronic Transactions Act s.13(2) and (3) (F0482) |
| 3 percent rule limited to individuals | The no-records method covers resident individuals only | Finance Act 2024 s.43 (F0235) |
The Finance Act 2026 did not amend section 115 or the property exclusions in section 3. Clyde & Co's real estate update of 22 February 2024 describes the earlier stage, when non-residents paid 20 percent and the 3 percent rule had been introduced in 2023.
Which property sales are exempt?
The exemptions take the property out of the definition of an investment asset, so no gain arises under these rules.
| Exclusion | Conditions in Cap. 332 s.3 | Common trap |
|---|---|---|
| Private residence of an individual | Owned continuously for three years or more, and lived in for a total of three years or more | The exclusion falls away if the residence is realised for a gain above TZS 15 million |
| Agricultural land of an individual | Market value below TZS 10 million at realisation, and used for agriculture for at least two of the three years before | Value is tested at sale, not at purchase; idle land fails the use test |
| Business assets, depreciable assets, trading stock | Excluded from "investment asset" | Not an exemption: the gain is taxed as business income instead |
Read the residence rule closely. The text excludes a home "realised for a gain in excess of fifteen million shillings" from the exclusion. On that reading, a gain of TZS 15,000,001 loses the whole exclusion, not only the excess. TRA's page and PwC's individual income summary, last reviewed 9 September 2026, give the same TZS 15 million cap.
The agricultural rule has two numbers. The land must be worth less than TZS 10 million when sold, and it must have been farmed in at least two of the previous three years.
TRA's Taxes and Duties at a Glance 2025/26, item 3.0(b), lists further relief. It covers transfers between spouses, transfers on divorce or separation, and transfers on death or by will. Our guide to wills and inheritance covers the estate side.
How is the gain on land or buildings computed?
TRA's page gives the formula. The gain is the selling price, or other disposal proceeds, less the cost base. The cost base adds together:
- the purchase price paid for the land or building;
- acquisition costs, such as stamp duty paid as buyer, legal fees and registration fees;
- improvement costs, such as a perimeter wall, an extension or a new storey;
- maintenance and repair costs, as TRA's page lists them;
- disposal costs and other incidental costs of the sale.
TRA describes realisation costs as those tied to the sale: legal, brokerage, auctioneer, valuation, advertising, transfer, registration and surveying fees. Keep the invoices and receipts. Without them, TRA can refuse the cost and tax a larger gain.
The Act's cost and incomings rules sit in sections 38 and 39, which we did not read in full this session. Confirm with TRA how it treats repairs and interest.
Where the price is below market, TRA may substitute a market or approved value. A valuation from a registered valuer, approved by the Chief Valuer, is the best defence. The Chief Valuer's approval fee is set by register line F0471.
Rent earned meanwhile is taxed separately; see our guide to rental income tax.
What if the seller has no cost records?
Many plots were bought decades ago or for cash with no receipt. A resident individual without records of the asset's cost pays 3 percent of the incomings or the approved value, whichever is greater (F0480, F0235).
Three points follow from the text.
- It is not an election. The rule applies to a resident individual who has no records. A seller with records pays 10 percent of the gain.
- It does not reach companies or non-residents. The Finance Act 2024 changed "person" to "individual". A company or a non-resident must prove a cost base.
- The base is the higher figure. A low declared price does not lower the tax if the approved value is higher.
The 3 percent charge equals the 10 percent charge when the gain is 30 percent of the price. Above that, the fallback costs less. Below it, records save money. TRA does not publish how it sets the approved value on its page; ask in writing before contract.
How do non-resident sellers pay?
A non-resident pays 30 percent of the gain on Tanzanian land or buildings (F0481). PwC's personal income summary, last reviewed 9 September 2026, gives the same 10 and 30 percent split.
Residence is decided under the Act's residence rules, not by citizenship. A Tanzanian citizen living abroad can be non-resident for the year of sale.
Non-citizens hold land in Mainland Tanzania only in limited ways. Section 19(2) of the Land Act allows them a right of occupancy or derivative right for an approved investment through TISEZA (F0472). TISEZA charges 10 percent of the Ministry's transfer fee on land transactions it handles (F0474). Our guides to whether foreigners can own land and acquiring land for an investment project cover the routes.
A non-resident seller needs a TIN, proof of cost and a route for the proceeds. Our guide to repatriating capital covers the bank side.
How are companies taxed on property gains?
A company pays income tax at 30 percent on its total income (F0238). The property gain enters that total in one of two ways.
- Business asset. Land or a building used in the business, such as a factory or office, is a business asset. Its gain is business income.
- Investment asset. Land held for capital growth or idle is an investment asset. Its gain is investment income.
Either way, the 30 percent rate applies to the company's chargeable income for the year. Buildings on which capital allowances were claimed raise a further question, because allowances already given may be recovered on sale.
The single instalment under section 115 still falls due at transfer for land and buildings. TRA's page states that the instalment payer "can claim a tax credit for the year" equal to the single instalment paid. So a resident company pays 10 percent of the gain at transfer, then settles the balance of the 30 percent through its return. Confirm the credit in the computation for the year, and see our guide to the corporate income tax return.
Whether to hold property in a company or personally changes the rate, the exit route and stamp duty. Our comparison of holding property in a company or personally sets out the trade-offs.
What other costs fall due on a property transfer?
A Mainland transfer also carries stamp duty, registry and consent fees and any arrears. The table shows the register figures and who usually pays.
| Charge | Amount | Usually paid by | Register |
|---|---|---|---|
| Single instalment tax, resident | 10% of the gain; resident individual without records 3% of incomings or approved value | Seller | F0480, F0234, F0235 |
| Single instalment tax, non-resident | 30% of the gain | Seller | F0481 |
| Stamp duty on conveyance | Nil up to TZS 20,000; 0.5% of the first TZS 100,000, then 1% of the value above TZS 100,000 | Buyer (grantee), unless agreed otherwise | F0262, F0476 |
| Stamp duty, agricultural land | 0.5% of the value from 1 July 2026 | Buyer (grantee) | F0477 |
| Registration of transfer of a right of occupancy | 0.25% of the consideration or value, whichever is greater | Buyer, by custom | F0463 |
| Commissioner for Lands: notice of intention; application for consent | TZS 2,000; TZS 5,000 (status: confirm) | Parties as agreed | F0461 |
| Official search; caveat | TZS 10,000 each | Buyer | F0465 |
| Chief Valuer approval of a valuation report | Scale set by value | Party commissioning the valuation | F0471 |
| Land rent arrears and interest | Rent by area and zone; interest 0.5% a month after six months, 1% after twelve | Seller, as holder | F0453, F0457 |
The Stamp Duty Act puts conveyance duty on the grantee "in the absence of an agreement to the contrary" (section 41 of the R.E. 2019 text). Duty is due within 30 days of execution, as TRA's Glance guide confirms. See our guide to stamp duty on documents.
The Land Act makes the money a condition of the transfer. Section 36(3) requires notice of a disposition "together with the payment of all premia, taxes and dues". Section 39(8) says no disposition is effective "unless and until" those are paid. Section 37(5) makes a disposition without the Commissioner's approval inoperative. These are from the Land Act text on TanzLII, version of 30 November 2019.
Unpaid land rent stops a transfer. Settle arrears first, and see our guide to land rent and property rates. Property rates from 1 July 2026 are collected by councils, not TRA (F0486).
How do TRA valuation and the tax clearance work?
The transfer cannot be registered without TRA's certificate. PwC's tax administration summary describes it as a certificate from the Commissioner confirming the single instalment tax has been paid. It also notes two deadlines: notice to the Commissioner within 14 days of realisation, and payment within 30 days.
The usual Mainland sequence runs as follows:
- The parties confirm the title by official search, sign the sale agreement and transfer deed, and apply for the Commissioner's consent.
- The seller files the capital gains declaration with TRA, with the sale agreement, title, cost evidence and valuation.
- TRA reviews the price and the cost base. It may inspect, request a valuation or substitute a value.
- The seller pays against TRA's control number, receives the certificate, and the Registrar registers the transfer once stamp duty is paid.
TRA's general tax clearance certificate is a separate document. It is issued on application and carries no published fee (NEW-02-18). A property file needs the transfer-specific certificate, and some offices also ask for the seller's general clearance. See our guide to who may sign a property valuation.
Late payment brings the standard penalties. Section 89 of the Tax Administration Act charges the higher of 2.5 percent of the unpaid tax or TZS 100,000 a month for an individual (TZS 300,000 for a company) (NEW-02-06). Interest at the statutory rate is added, 8.75 percent a year for the third quarter of 2026 (NEW-02-08, NEW-02-09).
How does a property sale work in Zanzibar?
Zanzibar shares the income tax and keeps its own land and stamp duty systems. The table sets out what we could confirm.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Tax on the gain | Cap. 332 s.115: 10% resident, 30% non-resident, 3% fallback | Same Act: Cap. 332 s.2 applies it to Tanzania Zanzibar; administered by TRA |
| Stamp duty on conveyance | Cap. 189: 0.5% then 1% (F0476) | Stamp Duty Act No. 7 of 2017: conveyance or transfer 1%, purchaser or transferee liable |
| Stamp duty collector | TRA | Zanzibar Revenue Authority (ZRA) |
| Land law | Land Act Cap. 113; Commissioner for Lands consent | Zanzibar land statutes; Land Transfer Board approval |
| Registration fees | GN 485 of 2010 (F0463) | Not confirmed; ask the Zanzibar land registry |
| Foreign buyers | Derivative right through TISEZA (F0472) | Lease through the Zanzibar system; no right of occupancy |
The ZRA stamp duty page cites the Stamp Duty Act No. 7 of 2017, consolidated 2025, and lists conveyance or transfer at 1 percent.
TanzaniaInvest's guide to buying land in Zanzibar, published 20 March 2023, reports two rules. A transfer needs approval from the Land Transfer Board under the Land Transfer Act of 1994, and no foreigner can be granted a right of occupancy by purchase. We could not read the Zanzibar Acts this session, so treat these as secondary.
See our guides to Mainland and Zanzibar land rights and Union and non-Union taxes.
Worked example: selling a Dar es Salaam plot
Take Mama Neema, a resident individual. In 2018 she bought a surveyed plot in Kinondoni for TZS 80,000,000. She paid TZS 3,000,000 in acquisition costs and later spent TZS 20,000,000 on a wall and a borehole. In October 2026 she sells for TZS 250,000,000, paying TZS 7,000,000 in agent and legal fees. The plot is not her home.
| Line | TZS |
|---|---|
| Sale price | 250,000,000 |
| Less purchase price | (80,000,000) |
| Less acquisition costs | (3,000,000) |
| Less improvements | (20,000,000) |
| Less sale costs | (7,000,000) |
| Gain | 140,000,000 |
| Resident tax at 10% (F0480) | 14,000,000 |
| Non-resident variant at 30% (F0481) | 42,000,000 |
| No-records variant: 3% of 250,000,000 (F0235) | 7,500,000 |
| No-records variant if approved value is 300,000,000 | 9,000,000 |
The buyer's side of the same deal is separate. Stamp duty is TZS 500 on the first TZS 100,000 plus 1 percent of TZS 249,900,000, a total of TZS 2,499,500 (F0476). The registration fee is 0.25 percent of TZS 250,000,000, or TZS 625,000 (F0463).
If Mama Neema had no receipts, the 3 percent rule would cost TZS 7,500,000, less than the TZS 14,000,000 she owes with records. She cannot choose the rule, though: she has records, so the 10 percent rule applies.
Now suppose she pays one month late. The penalty is the higher of 2.5 percent or TZS 100,000, so TZS 350,000. Interest at 8.75 percent a year for one month adds about TZS 102,083. The delay costs about TZS 452,083, and the Registrar will not act until it is paid.
A resident company in the same position pays TZS 14,000,000 at transfer. Its tax on the gain at 30 percent is TZS 42,000,000, so TZS 28,000,000 remains for the return, after the credit TRA's page describes.
What to do now
- Find the cost file. Gather the purchase agreement, transfer, stamp duty receipt, registration receipt and every improvement invoice before agreeing a price.
- Test the exemptions. Check the three-year ownership and residence tests, the TZS 15 million gain cap and the agricultural land conditions.
- Confirm residence. Decide whether the seller is resident for the year, since the rate is 10 or 30 percent.
- Clear the title. Run an official search, pay land rent arrears and confirm no caveat or mortgage blocks the transfer.
- Get a valuation. Commission a registered valuer where the price is below market or the parties are related.
- Agree who pays what. Put the split of tax, stamp duty, registration and consent fees in the sale agreement.
- File and pay on time. Notify TRA within 14 days, pay within 30 days, and stamp the deed within 30 days of signing.
- Act fast on disputes. If TRA substitutes a value or assesses more, take advice before the 30-day objection window closes.
Key dates and deadlines
| When | What | Source |
|---|---|---|
| 1 July 2025 | Non-resident rate on land and buildings rises to 30 percent | Finance Act 2025 s.57 (F0481) |
| 1 July 2026 | Agricultural land conveyance duty at 0.5 percent; electronic payment proof power in force | Finance Act 2026 (F0477, F0482) |
| Within 14 days of realisation | Notify the Commissioner | PwC, reviewed 9 Sep 2026 |
| Within 30 days of realisation | Pay the single instalment | TRA Glance item 9.0(b); PwC |
| Within 30 days of execution | Stamp the transfer deed | TRA Glance item 23 |
| Six and twelve months overdue | Land rent interest of 0.5 then 1 percent a month | Land Act s.35(11) (F0457) |
| 30 days from a TRA decision | Objection deadline, with the deposit paid | TAA s.62 (NEW-02-19) |
How Zatra helps
Zatra's tax advisory team computes the gain, tests the exemptions and models the company and personal routes before a price is agreed. Our tax compliance desk prepares the TRA declaration, gathers the cost file and follows the certificate through. A Senior Advisory Session at USD 49 suits a single computation question. Prices are on our pricing page.
Income tax, stamp duty, registration, consent fees and land rent are paid to TRA, the Ministry of Lands or ZRA at the official amount against a control number. These government charges are separate from Zatra's professional fee and are never marked up. Our government fees handbook lists the official figures.
TRA assesses the tax and the Commissioner for Lands approves the transfer. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Valuation disputes and audits are handled by our TRA audit and dispute service. The conveyance, a title dispute, an appeal or a formal legal opinion goes to an advocate on our team. See our guide to appealing a TRA assessment.
Sources and status
Accurate as at 12 October 2026. Fee figures are from the Zatra fee register at 26 September 2026; legal text is from the versions listed below.
- The Income Tax Act, Cap. 332 R.E. 2023: TRA, published 2025, ss.2 and 3. Accessed 12 Oct 2026.
- Capital gain from realisation of interest in land or buildings: TRA web page, undated. Accessed 12 Oct 2026.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025, items 3.0, 9.0(b), 23 and 35. Accessed 12 Oct 2026.
- The Finance Act, 2025: Parliament, published by TRA, assented 30 Jun 2025, in force 1 Jul 2025, s.57. Accessed 12 Oct 2026.
- The Finance Act, 2026 (Act No. 2 of 2026): Parliament, published by TRA, assented 30 Jun 2026, in force 1 Jul 2026, ss.6 and 69. Accessed 12 Oct 2026.
- The Stamp Duty Act, Cap. 189 R.E. 2019: Ministry of Finance, revised to 30 Nov 2019, ss.25 and 41. Accessed 12 Oct 2026.
- The Land Act, Cap. 113: TanzLII, version of 30 Nov 2019, ss.36, 37 and 39. Accessed 12 Oct 2026.
- Stamp duty: Zanzibar Revenue Authority web page, Stamp Duty Act No. 7 of 2017 consolidated 2025. Accessed 12 Oct 2026.
- Tanzania, Individual, Income determination: PwC Worldwide Tax Summaries, last reviewed 9 Sep 2026. Accessed 12 Oct 2026.
- Tanzania, Individual, Tax administration: PwC Worldwide Tax Summaries, last reviewed 9 Sep 2026. Accessed 12 Oct 2026.
- Tanzania, Individual, Taxes on personal income: PwC Worldwide Tax Summaries, last reviewed 9 Sep 2026. Accessed 12 Oct 2026.
- Real estate update on recent changes in the premium and capital gain tax: Clyde & Co, 22 Feb 2024. Accessed 12 Oct 2026.
- Guide to buying land and real estate property in Zanzibar: TanzaniaInvest, 20 Mar 2023, updated 3 Jul 2025. Accessed 12 Oct 2026.
Figures to confirm before you act
- Section 115 sub-paragraphs: the rates are from the fee register, TRA's page and the Finance Act 2025 amendment; the full text of s.115 was not read this session
- Tax credit for the single instalment: from TRA's page; confirm how it applies to an individual who files no annual return
- Approved value: TRA does not publish its method; confirm the value it will use before contract
- 14-day notice and 30-day payment: from PwC and TRA's Glance guide; confirm with the TRA office handling the file
- Consent fees F0461: marked "Confirm" in the register; the control number governs
- Agricultural land stamp duty: TRA's 2025/26 Glance shows TZS 2,000; the Finance Act 2026 sets 0.5 percent of the value (F0477)
- Stamp Duty Act sections 25 and 41: read in the R.E. 2019 text; confirm numbering in R.E. 2023
- Zanzibar: registration fees, the stamp duty deadline and the Land Transfer Board rules were not confirmed on a primary source
- Register lines F0234, F0235, F0238, F0262, F0453 to F0482, NEW-02-06 to NEW-02-19: Zatra Handbook 06 register at 26 September 2026; the control number governs on the day of payment
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
Is a house sold after a long period of renting it out exempt?
Usually not. The residence exclusion needs the individual to have lived in the home for a total of three years or more, as well as owning it for three years. Rented years do not count as living there, and a gain above TZS 15 million removes the exclusion in any case.
Does a gift of land to a child trigger tax?
A gift is a transfer of ownership, so it can be a realisation. TRA's relief list covers spouses, divorce and transfers on death, not lifetime gifts to children. Expect TRA to look at market value and ask for a valuation before it issues the certificate.
Can the buyer agree to pay the seller's capital gains tax?
The parties can agree who bears the cost, but the tax remains the seller's liability under the Act. If the buyer pays it, TRA may treat that payment as part of the price, which raises the gain. Draft the clause with that effect in mind.
Is tax due when a bank sells mortgaged property?
A sale under a power of sale still transfers the borrower's interest. The registration fee line F0463 expressly includes transfers under power of sale. Ask the bank how it will handle the single instalment before the auction, because the borrower remains the owner who realises the gain.
Are off-plan apartment sales caught?
The Act does not single them out, and we found no TRA guidance on them. An investor who assigns an off-plan contract at a profit should expect TRA to ask whether an interest in land or buildings passed. Developers selling units as stock pay business income tax instead.
Can a loss on one property reduce tax on another?
TRA's page states that losses on investment assets offset only gains from other investment assets. The single instalment is still paid on each transfer. Any relief for a loss comes through the year's return, so keep both computations on file.
Do I pay again in Zanzibar after paying TRA?
No second income tax is due. The gain is taxed once under Cap. 332, administered by TRA. ZRA collects stamp duty on the conveyance under the Zanzibar Stamp Duty Act, a separate charge borne by the purchaser or transferee.
What if TRA's value is higher than the agreed price?
Ask TRA for the basis of its value in writing and submit a registered valuer's report approved by the Chief Valuer. If TRA still assesses on its value, the seller may object within 30 days, paying the required deposit, and the transfer waits until the matter is settled or paid.
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.
- The Income Tax Act, Cap. 332 R.E. 2023: Tanzania Revenue Authority, published 2025, ss.2 and 3 (investment asset and business asset exclusions), read 12 Oct 2026; primary source. Accessed 2026-10-12.
- TRA: Capital gain from realisation of interest in land or buildings: Tanzania Revenue Authority web page, undated, read 12 Oct 2026; primary source on rates, gain formula, exemptions, certificate and tax credit. Accessed 2026-10-12.
- TRA: Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025, items 3.0, 9.0(b), 23 and 35; primary source. Accessed 2026-10-12.
- The Finance Act, 2025: Parliament, published by TRA, assented 30 Jun 2025, in force 1 Jul 2025, s.57 amending s.115(1)(d); primary source. Accessed 2026-10-12.
- The Finance Act, 2026 (Act No. 2 of 2026): Parliament, published by TRA, assented 30 Jun 2026, in force 1 Jul 2026, ss.6 and 69(d); primary source. Accessed 2026-10-12.
- The Stamp Duty Act, Cap. 189 R.E. 2019: Ministry of Finance, revised to 30 Nov 2019, ss.25 and 41(d), read 12 Oct 2026; primary source. Accessed 2026-10-12.
- The Land Act, Cap. 113: TanzLII, version of 30 Nov 2019, ss.36(3), 37(5) and 39(8), read 12 Oct 2026; primary source. Accessed 2026-10-12.
- Zanzibar Revenue Authority: Stamp duty: Zanzibar Revenue Authority web page, Stamp Duty Act No. 7 of 2017 consolidated 2025, read 12 Oct 2026; primary source. Accessed 2026-10-12.
- PwC Worldwide Tax Summaries: Tanzania, Individual, Income determination: PwC, last reviewed 9 Sep 2026; independent source on exemptions and the 3% rule. Accessed 2026-10-12.
- PwC Worldwide Tax Summaries: Tanzania, Individual, Tax administration: PwC, last reviewed 9 Sep 2026; independent source on the 14-day notice, 30-day payment and certificate. Accessed 2026-10-12.
- PwC Worldwide Tax Summaries: Tanzania, Individual, Taxes on personal income: PwC, last reviewed 9 Sep 2026; independent source on 10% resident and 30% non-resident. Accessed 2026-10-12.
- Clyde & Co: Real estate update on recent changes in the premium and capital gain tax: Clyde & Co law firm note by Aliko Simon and Barbara Mawalla, 22 Feb 2024; independent source. Accessed 2026-10-12.
- TanzaniaInvest: Guide to buying land and real estate property in Zanzibar: TanzaniaInvest, 20 Mar 2023, updated 3 Jul 2025; independent source on the Land Transfer Board. Accessed 2026-10-12.
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/.