Carbon Credit Projects Tanzania: Registration, NCMC, Community Shares and Fees After the Kigali Update
How do carbon credit projects work in Tanzania? On the Mainland, a carbon project must be approved and registered under the Carbon Trading Regulations, GN 636 of 2022 as amended by GN 721 of 2023. The National Carbon Monitoring Centre now registers and verifies projects under Cap. 191. For land-based projects, 61% of gross credit revenue goes to the Managing Authority side, including 51% to the village, with 31% to the proponent and 8% to government.
This guide to carbon credit projects in Tanzania explains the approval cycle, the role of the National Carbon Monitoring Centre (NCMC), the benefit-sharing percentages, the fees, the tax on credit sales and the separate Zanzibar regime. It reads the October 2026 news against the gazetted text and works two projects through the numbers.
Who is affected
- Project developers running clean cooking, water, forestry, soil, blue carbon, waste or energy projects that sell credits.
- Village councils and other Managing Authorities that hold the land or forest on which a project sits.
- Companies and buyers that purchase Tanzanian credits, or fund a project in return for credits.
- Public bodies and contractors behind transport and power assets that the government now wants to bring into the market.
- Investors in Zanzibar, who sit under a separate island regime and a separate register.
The rules apply to the project, not only to the company. A foreign developer, a Tanzanian company and a village all carry obligations once credits are sold.
What changed in October 2026
Three news items set the context. None of them changed the law, but each points at where the market is heading.
On 14 October 2026, Minister of State Hamad Masauni told the Africa Carbon Markets Forum in Kigali that six Tanzanian projects have reached the credit-generating stage. Daily News reported the statement the same day. The Rio Times carried it on 15 October and noted that no project names, volumes or buyers were disclosed.
The Chanzo reported on 13 October 2026 that 117 projects had been registered by July. It also reported that the NCMC registry lists nine ongoing projects and about 1.117 million issued credits. The gap suggests the larger figure counts projects at earlier approval stages.
The Citizen then ran two reports. On 22 October 2026 it said the government is targeting major public projects for carbon revenue, naming the Standard Gauge Railway, rapid transit buses and the Julius Nyerere Hydropower Project. On 26 October 2026 it followed with a report on carbon revenue from strategic projects. Both article bodies failed to load when we checked, so we rely only on the headlines and summaries. We confirm no figures from them.
Earlier, on 5 August 2026, Daily News reported the approval of four clean cooking and water projects worth USD 52.1 million. Government expects about 8% of proceeds, over USD 4.2 million.
What the law says
Four instruments govern carbon trading on the Mainland. Each one does a different job.
| Instrument | Date | What it does |
|---|---|---|
| Environmental Management (Control and Management of Carbon Trading) Regulations, 2022, GN 636 of 2022 | Published 28 Oct 2022 | Approval, registration, benefit sharing, fees and offences for carbon projects in Mainland Tanzania |
| Carbon Trading (Amendment) Regulations, 2023, GN 721 of 2023 | Published 6 Oct 2023 | New shares (31% proponent, 8% government), new fee schedule, Article 6 authorisation, new letters |
| National Carbon Trading Guidelines | October 2022 | Step-by-step project cycle, time limits and roles of each office |
| Environmental Management (Amendment) Act, 2025, Act No. 5 of 2025 | Published 14 Mar 2025 | Creates the NCMC in new sections 29A to 29E of Cap. 191 and a greenhouse gas inventory in s.174A |
The 2022 Regulations were made under sections 75 and 230(2)(s) of the Environmental Management Act, Cap. 191. Regulation 2 applies them to all types of carbon trading project in Mainland Tanzania. Regulation 24(1) says no person shall operate a carbon trading project without being registered.
The 2023 amendment, GN 721, was signed by the then Minister of State in the Vice President's Office. It added a benefit-sharing statement to the registration file, and Article 6 authorisation for credits that count toward another country's target. It also replaced the fee schedule.
The Environmental Management (Amendment) Act, 2025 was passed on 12 February 2025 and assented on 4 March 2025. Section 7 of that Act inserts the NCMC provisions into Cap. 191.
What does the National Carbon Monitoring Centre do?
New section 29A of Cap. 191 establishes the NCMC as a body corporate under the Ministry responsible for environment. Its objective in s.29B is coordinating the management of greenhouse gases and carbon trade.
Section 29C(2) lists its carbon functions. They include registration of carbon projects, verification and certification of credits, managing transactions in carbon trading, promoting investment, and overseeing the carbon trading regulations. New s.174A makes the NCMC run the national greenhouse gas inventory.
A board appointed under s.29D was launched on 6 March 2026, chaired by Dr Albina Chuwa, according to Business Insider Tanzania. The Centre is based in Morogoro. Its official site is ncmc.go.tz.
One point remains open. The Regulations still speak of a Registrar and a Designated National Authority. We found no amendment after GN 721 that renames those offices as the NCMC. Treat the NCMC as the registering body in practice, and confirm which office signs each letter.
Who approves a carbon project in Tanzania?
Several offices touch one project. The developer deals with all of them, in sequence.
| Office | Role in a carbon project | Source |
|---|---|---|
| Vice President's Office (Designated National Authority and National Focal Point) | Letters of approval, no objection, endorsement and Article 6 authorisation | GN 636, Second Schedule; GN 721 reg. 24(3) to (6) |
| National Carbon Monitoring Centre | Registration, verification and certification, transactions, registry | Cap. 191 s.29C(2) |
| National Carbon Project Assessment Technical Committee | Assesses projects and advises the authority; chaired by the Director of Environment | GN 636 reg. 11 |
| NEMC | Compliance, enforcement, environmental assessment and permits | Guidelines; Cap. 191 |
| District or municipal council | Screens projects, protects community interests, receives its share | Guidelines; GN 721 reg. 34(3) |
| Village council or mtaa (Managing Authority) | Consents, signs agreements, manages community revenue | GN 636 regs. 18 and 34 |
| Regional Secretariat | Oversight and coordination; receives 1% for coordination | GN 721 reg. 34(3)(c) |
An EIA is a separate question. The application form asks whether the project needs one. NEMC administers that process, and our guides explain when an EIA is required and who issues the certificate.
How is a carbon project registered under the 2022 Regulations?
The National Carbon Trading Guidelines set out the cycle and the time limits. The Regulations add the letters and forms.
| Stage | What is filed or issued | Time limit |
|---|---|---|
| 1. Project idea | Application (Third Schedule) with the non-refundable application fee | Response within 30 days |
| 2. Letter of approval | Issued before the concept note is developed (Fourth Schedule) | As above |
| 3. Project Concept Note | Consent of the Managing Authority and the registration fee | Filed within 90 days of idea registration; response within 30 days |
| 4. Letter of no objection | Issued for a qualified concept note (Sixth Schedule) | Not fixed |
| 5. Project Document | Prepared to the chosen international standard | Within 12 months of the no objection letter; review within 30 days |
| 6. Letter of endorsement | Issued when the document meets the requirements (reg. 28) | Within 30 days of a complete document |
| 7. Start and report | Notice of commencement, annual progress reports, external audit | Start within 2 years of endorsement; audit every 5 years |
Regulation 24(2) lists what a project must show. It must align with national policy, contribute to the Nationally Determined Contribution and fit a priority sector. It also needs letters of consent from partners, cleared ownership of the property and community involvement. The developer discloses costs, verified reductions and expected revenue, jobs for local experts and a social responsibility commitment. GN 721 added a description of benefit sharing by percentage.
Credits are validated, verified and issued under an accepted international standard (regs. 28, 32 and 33). The Guidelines name Verra, Gold Standard and Plan Vivo as examples. Where credits will count toward another country's target, the developer must also seek an Article 6 letter of authorisation under new reg. 24(3).
How much of the carbon revenue goes to communities and government?
Regulation 34, as amended by GN 721, splits gross revenue from sold certified emission reductions. The percentages below are shares of gross revenue, not profit.
| Recipient | Land-based project, Managing Authority under a council | Rule |
|---|---|---|
| Managing Authority (village or mtaa side), total | 61% | Reg. 34(3) |
| of which: council, for conservation | 8% (was 10%) | Reg. 34(3)(b) as amended |
| of which: Ministry for Regional Administration 1%, Regional Secretariat 1% | 2% | New reg. 34(3)(c) |
| of which: village or mtaa, community development and conservation | 51% | Reg. 34(3) |
| Project proponent | 31% | Reg. 34(3)(e) as amended |
| Designated National Authority | 8% (was 9%) | Reg. 34(3)(e) as amended |
| of which: National Environmental Trust Fund | 3% of the 8% | New reg. 34(3)(f) |
Where the Managing Authority is not under a council, the 2022 text splits part of its share between the village, adjacent villages and the council differently. Confirm that split against the gazetted text before you sign.
For projects that are not land-based, such as cookstoves or water treatment, new reg. 34(4) lets the Managing Authority and the proponent negotiate the 61% and 31%. The 8% to the national authority stays fixed. Read this alongside Clyde & Co's note on the 2023 amendments, which reads the shares the same way.
What fees does a carbon project pay?
GN 721 replaced the fee schedule. These carbon fees are not yet lines in the Zatra fee register, so the table cites the gazetted text. The NEMC and tax lines carry their register IDs.
| Charge | Amount | Basis |
|---|---|---|
| Application fee | USD 250 for citizens (in TZS equivalent); USD 500 for non-citizens | GN 721, replaced fee schedule |
| Project registration fee | 1% of the average expected annual gross revenue from credit sales, paid once for the project's life | GN 721, replaced fee schedule |
| Annual administrative fee | 5% of gross revenue from credit sales | GN 721, replaced fee schedule |
| Annual project fee | 3% of gross revenue from sold credits | GN 721, replaced fee schedule |
| NEMC permit: afforestation for carbon sequestration | TZS 200,000 | F0521, GN 387 of 2021 Schedule para 13 |
| NEMC EIA application; project brief or scoping report | TZS 50,000; TZS 150,000 | F0495, GN 387 of 2021 |
| NEMC EIA review, Type B project | TZS 2m to 4m by project cost | F0500, GN 387 of 2021 |
| Company registration at BRELA | By share capital, from TZS 95,000 | F0001, Cap. 212 s.458 |
The 2022 schedule printed 3% administrative and 5% project charges. GN 721 reverses the two, but the total stays at 8%. Read together, the 8% annual charges and the 8% government share in reg. 34 appear to be the same payment. Confirm with the NCMC before you model the project, because counting it twice overstates cost.
How are carbon credit sales taxed?
The proponent's share is business income. A company pays corporate income tax at 30% of taxable income (F0196) under the Income Tax Act, Cap. 332 R.E. 2023.
A resident who pays another resident for verified carbon emission reductions withholds 10% (F0231, Cap. 332 s.106 and First Schedule para 4(c)). The Finance Act 2023 introduced the rule, and Clyde & Co's Finance Act 2023 note describes the tax as final. Sales to buyers abroad fall outside that rule. Our guide to withholding on local payments covers the monthly filing.
Payments the project makes abroad carry their own withholding. A foreign validation or verification body paid for services rendered in Tanzania attracts 15% on service fees (F0212). See withholding on cross-border payments. The VAT treatment of a credit sale is not settled in any source we found. Ask TRA for a ruling before you price credits.
Can a foreign company run a carbon project in Tanzania?
Yes, on the Regulations as gazetted. Regulation 23(1) says proponents and partners shall be legal or natural persons. Regulation 23(2) requires relevant expertise, capacity to invest and compliance with the law. We found no citizenship or local incorporation rule, though the application fee differs for non-citizens.
In practice the application form asks for Tanzanian company papers. These are the memorandum and articles, the certificate of incorporation or compliance, a TIN, a business licence and the current BRELA annual return. A foreign developer therefore registers a branch or a local subsidiary first.
Land is the harder point. Foreigners do not own land, and a forest project rests on village land or a reserve. Our guide to derivative rights and investor leases explains the routes. The Managing Authority's written support and cleared ownership are part of the file.
Does Zanzibar have its own carbon rules?
Yes. GN 636 applies to Mainland Tanzania only, and Cap. 191 is a Mainland statute. The Guidelines say a Zanzibar Responsible Authority accepts island projects, keeps its own register and sets its own costs and benefit-sharing rules.
A government review committee reported in mid-2025 that Zanzibar had passed carbon trading control and management regulations in 2025, according to African Mining Market. A Zanzibar restoration project plan of October 2025 names the First Vice President's Office as the approving and registering ministry, with ZEMA deciding on impact assessment.
We could not obtain the gazetted Zanzibar text. Do not assume the Mainland 61/31/8 split applies on Unguja or Pemba. Our guide to Mainland and Zanzibar company setup covers the separate registries.
What the news means for business
The market is moving from registrations to issued credits. Six projects generating credits against 117 registrations shows how long the cycle takes. Developers should plan for years, not months, between idea and first sale.
The push toward the SGR, bus rapid transit and Julius Nyerere Hydropower suggests public assets may compete for buyers and for authority attention. Government shares in those projects will follow whatever terms are agreed. Nothing published so far changes the rules for private developers.
Article 6 is the second shift. The Chanzo reported a June 2026 memorandum with Singapore on possible Article 6 cooperation. Credits sold for another country's target need a letter of authorisation, and buyers will ask for it. Corporate buyers using credits in sustainability reports should check the NBAA reporting rules from 2027.
Scrutiny is rising too. The Chanzo reported consent and grazing concerns raised by Maasai representatives over proposed soil carbon projects. A project with a weak consent file now carries reputational as well as legal risk.
Worked example: two hypothetical carbon projects
Both businesses are hypothetical. Credit prices and the exchange rate of TZS 2,500 to USD 1 are illustrative only.
Project A: a foreign-owned cookstove developer. Kijani Stoves Ltd, a Tanzanian subsidiary of a foreign group, sells 120,000 credits a year at USD 6. Gross revenue is USD 720,000 (about TZS 1.8 billion). The project is not land-based, so the 61% and 31% shares are negotiated.
| Item | USD | Basis |
|---|---|---|
| Application fee (non-citizen) | 500 once | GN 721 schedule |
| Registration fee, 1% of expected annual gross revenue | 7,200 once | GN 721 schedule |
| Annual administrative fee, 5% | 36,000 | GN 721 schedule |
| Annual project fee, 3% | 21,600 | GN 721 schedule |
| Total annual government charge, 8% | 57,600 | Reg. 34(4) |
| Left for negotiation between Managing Authority and proponent, 92% | 662,400 | Reg. 34(4) |
If the parties keep the default ratio, the Managing Authority takes USD 439,200 and Kijani USD 223,200. Kijani then pays 30% corporate tax on its profit after costs. If a Tanzanian resident buys the credits, that buyer withholds 10%, or USD 72,000 on the full sale.
Project B: a village forest project. A village land forest reserve under a district council sells 50,000 credits at USD 10, for USD 500,000 gross.
| Recipient | Share | USD |
|---|---|---|
| Village, community development and conservation | 51% | 255,000 |
| District council | 8% | 40,000 |
| Ministry and Regional Secretariat | 2% | 10,000 |
| Proponent | 31% | 155,000 |
| Designated National Authority (of which USD 15,000 to the Trust Fund) | 8% | 40,000 |
The proponent's USD 155,000 must cover monitoring, verification, staff and standard fees. Many forest projects carry high upfront cost, so model the 31% against real costs before signing.
What to do now
- Fix the jurisdiction. Confirm whether the site is on the Mainland or in Zanzibar. The two have separate regulations, registers and shares.
- Set up the entity. Register a Tanzanian company or branch, take a TIN and a business licence, and keep the BRELA annual return current.
- Secure the land and consent. Get written support from the Managing Authority, evidence of cleared ownership and minutes of community meetings.
- File the project idea. Submit the application with the fee and diarise the 90-day concept note deadline.
- Screen for EIA and permits. Ask NEMC early whether an EIA or a carbon sequestration permit applies.
- Choose the standard and buyer route. Decide on the international standard, and whether buyers need an Article 6 authorisation.
- Model shares, fees and tax. Apply the 61/31/8 split or the negotiated split, the fees and corporate tax to a cash-flow model.
- Diarise reporting. Set dates for annual progress reports and the five-year external audit.
Key dates and deadlines
| Date or period | Event |
|---|---|
| 28 Oct 2022 | GN 636 of 2022 published; Guidelines issued in October 2022 |
| 6 Oct 2023 | GN 721 of 2023 published; new shares and fees |
| 14 Mar 2025 | Act No. 5 of 2025 published, creating the NCMC |
| 6 Mar 2026 | NCMC board launched |
| July 2026 | 117 projects registered, per the Minister |
| 14 Oct 2026 | Six projects generating credits, Kigali statement |
| 30 days | Response to an application; endorsement after a complete project document |
| 90 days | Concept note after idea registration |
| 12 months | Project document after the no objection letter |
| 2 years | Start of activities after endorsement |
| Every year; every 5 years | Progress report; external audited report |
How Zatra helps
Zatra sets up the project company, assembles the registration file and coordinates filings with the authorities. Our sector permits desk handles the NEMC and council steps. Our tax advisory team models shares, fees and withholding, and our due diligence team checks a project before a buyer or investor commits.
Costs come in two separate buckets. Government fees and charges are paid to the authority at the official amount, against its control number. Zatra's professional fee is quoted on its own line and never mixed with them.
Zatra prepares and coordinates, but does not decide or guarantee any authority's outcome. Community agreements as binding instruments, legal opinions for buyers, land disputes, prosecution, seizure and any court or tribunal matter go to an advocate.
Sources and status
Accurate as at 27 October 2026.
- Carbon Trading Regulations, 2022, GN 636: Vice President's Office copy, published 28 Oct 2022; regs. 2, 23, 24, 34, 37 read. Accessed 27 Oct 2026.
- Carbon Trading (Amendment) Regulations, 2023, GN 721: Office of the Attorney General, published 6 Oct 2023. Accessed 27 Oct 2026.
- Environmental Management (Amendment) Act, 2025, No. 5: Office of the Attorney General, published 14 Mar 2025; ss.29A to 29E and 174A read. Accessed 27 Oct 2026.
- National Carbon Trading Guidelines: Vice President's Office, October 2022. Accessed 27 Oct 2026.
- Income Tax Act, Cap. 332 R.E. 2023: TRA copy. Accessed 27 Oct 2026.
- National Carbon Monitoring Centre: official site, 2026 (automated access blocked). Accessed 27 Oct 2026.
- Daily News, six projects generating credits: 14 Oct 2026; and Daily News, four projects worth USD 52.1m: 5 Aug 2026. Accessed 27 Oct 2026.
- The Chanzo: 13 Oct 2026; The Rio Times: 15 Oct 2026. Accessed 27 Oct 2026.
- The Citizen: 22 Oct 2026 and 26 Oct 2026, headlines and summaries only. Accessed 27 Oct 2026.
- Clyde & Co, 2023 amendments: 22 Nov 2023; Clyde & Co, Finance Act 2023: 11 Jul 2023. Accessed 27 Oct 2026.
- Bowmans, carbon trading regulations: 25 Jan 2023. Accessed 27 Oct 2026.
- African Mining Market: 1 Jul 2025; Zanzibar restoration stakeholder plan: October 2025; Business Insider Tanzania: 6 Mar 2026. Accessed 27 Oct 2026.
- Zatra fee register, fees at 26 Sep 2026; line IDs as cited in the text. Accessed 27 Oct 2026.
Figures to confirm before you act
- Registering office: whether the NCMC or the Vice President's Office signs each letter, since the Regulations still name a Registrar and a Designated National Authority
- Annual charges: whether the 5% and 3% fees are the same money as the 8% government share in reg. 34
- Non-council split: the village, adjacent village and council shares where the Managing Authority is not under a council
- Withholding on credits: the 10% rate (F0231) and whether it is final
- VAT on credit sales: no source found; ask TRA
- Zanzibar: the title, notice number, fees and shares of the 2025 island regulations
- Registry figures: 117 registered, nine listed as ongoing, six generating credits, 1.117 million credits issued
- Exchange rate and prices: the example uses TZS 2,500 to USD 1 and assumed credit prices for illustration
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
Can an individual Tanzanian register a carbon project?
Regulation 23(1) allows natural persons as proponents. The application form, though, asks for company papers such as a certificate of incorporation, TIN and BRELA annual return. Most individuals therefore form a company first, which also limits personal liability.
What happens if a project operates without registration?
Regulation 37 makes it an offence. A convicted person faces a fine of TZS 10 million to TZS 10 billion, imprisonment of up to 12 years, or both. A convicted person is also barred from engaging in any carbon trading project afterwards.
Do projects approved before October 2023 follow the new shares?
Clyde & Co reads GN 721 as not applying retrospectively to existing projects. The gazetted text does not settle every transition question. Projects endorsed under the 2022 terms should confirm their applicable split with the authority in writing.
Is a carbon credit purchase agreement subject to stamp duty?
An agreement attracts stamp duty of TZS 2,000 under the Stamp Duty Act (F0267). Stamping keeps the document admissible in evidence. Larger instruments, such as leases of land for the project, carry duty on their own terms.
Who keeps the community share and how is it spent?
The village or mtaa receives its share for community development and conservation. The village council manages it under its own by-laws and agreements. Developers should agree reporting on how funds are spent, because buyers increasingly ask for that evidence.
Can carbon credits from a Tanzanian project be sold to a foreign government?
Yes, where the credits are authorised. Credits used toward another country's Nationally Determined Contribution need an Article 6 letter of authorisation under regulation 24(3). Without it, the buyer cannot count them toward its national target.
Does a carbon project need a business licence?
The application form asks for one. Which licence class and fee apply depends on the activity the company carries on, such as manufacturing stoves or consultancy. Check the Business Licensing Act Schedule for that activity before applying.
How long does it take to reach the first credit sale?
The Guidelines allow up to 12 months for the project document alone, then up to two years to start activities. Validation, monitoring and verification under an international standard follow. Six projects generating credits against 117 registrations shows that most projects take years.
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.
- Environmental Management (Control and Management of Carbon Trading) Regulations, 2022, GN No. 636: Vice President's Office copy, GN 636 published 28 Oct 2022; regs 2, 23, 24, 34, 37 and Second Schedule read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Environmental Management (Control and Management of Carbon Trading) (Amendment) Regulations, 2023, GN No. 721: Office of the Attorney General, GN 721 published 6 Oct 2023; reg 24, reg 34 and replaced fee schedule read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Environmental Management (Amendment) Act, 2025, No. 5 of 2025: Office of the Attorney General, assented 4 Mar 2025, published 14 Mar 2025; new ss.29A to 29E and 174A of Cap. 191 read 27 Oct 2026; primary source. Accessed 2026-10-27.
- National Carbon Trading Guidelines: Vice President's Office, October 2022; project cycle, time limits, roles, Zanzibar Responsible Authority; primary source. Accessed 2026-10-27.
- Income Tax Act, Cap. 332 R.E. 2023: Tanzania Revenue Authority copy, Revised Edition 2023; s.106 and First Schedule; primary source. Accessed 2026-10-27.
- National Carbon Monitoring Centre: NCMC official site, 2026; automated access blocked on 27 Oct 2026; official body. Accessed 2026-10-27.
- Daily News: six projects generating carbon credits: Daily News (Tanzania Standard Newspapers), 14 Oct 2026; Masauni statement in Kigali; government newspaper. Accessed 2026-10-27.
- Daily News: four carbon projects worth USD 52.1 million: Daily News, Esther Takwa, 5 Aug 2026; 117 projects registered by July 2026; 8% government share. Accessed 2026-10-27.
- The Chanzo: carbon market grows: The Chanzo, 13 Oct 2026; 117 registered, nine ongoing in NCMC registry, 1.117 million credits; independent source. Accessed 2026-10-27.
- The Rio Times: six carbon projects earn credits: The Rio Times, Samuel Ncube, 15 Oct 2026; independent source. Accessed 2026-10-27.
- The Citizen: public projects and carbon market: The Citizen, 22 Oct 2026; headline and summary only, body did not load on 27 Oct 2026; independent source. Accessed 2026-10-27.
- The Citizen: carbon cash from strategic projects: The Citizen, Julius Maricha, 26 Oct 2026; headline only, body did not load on 27 Oct 2026; independent source. Accessed 2026-10-27.
- Clyde & Co: The amendments to the Tanzania carbon trading regulations, 2023: Clyde & Co, 22 Nov 2023; GN 721 shares and no retrospective effect; independent source. Accessed 2026-10-27.
- Clyde & Co: Key highlights of the Finance Act of 2023: Clyde & Co, 11 Jul 2023; 10% final withholding on resident payments for verified carbon emission reductions; independent source. Accessed 2026-10-27.
- Bowmans: Key highlights of the Carbon Trading Regulations: Bowmans, 25 Jan 2023; GN 636 of 28 Oct 2022, Mainland scope, penalties; independent source. Accessed 2026-10-27.
- African Mining Market: Tanzania strengthens carbon trading: African Mining Market, 1 Jul 2025; Zanzibar 2025 carbon regulations passed; independent source. Accessed 2026-10-27.
- Zanzibar Community Restoration Program: Stakeholder Engagement Plan: Project document, October 2025; First Vice President's Office under the 2025 Zanzibar carbon regulation; ZEMA on ESIA; independent source. Accessed 2026-10-27.
- Business Insider Tanzania: directives to the NCMC Board: Business Insider Tanzania, 6 Mar 2026; NCMC board launch, chair Dr Albina Chuwa; independent source. Accessed 2026-10-27.
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/.