Change Company Name Tanzania: BRELA Steps, Fees and Every Update After

How do you change a company name in Tanzania? On the Mainland, members pass a special resolution, BRELA approves the new name in writing, and the company files Form 33 on ORS within fourteen days under section 33 of the Companies Act, Cap. 212. BRELA charges TZS 22,000 and issues a certificate of change of name. Rights, contracts and court cases continue. Zanzibar companies file with BPRA instead.
To change company name Tanzania law requires three acts in order. The members resolve, the Registrar approves, and the company gives notice so the register and the Gazette record the new name. The legal step is short. The work that follows is longer, because the old name sits on a TIN certificate, a VAT registration, a business licence, bank mandates, permits, land titles and contracts.
This guide covers a private or public company registered on the Mainland under the Companies Act, Cap. 212 R.E. 2023, and the branch of a foreign company registered under Part XII of that Act. It then sets out the separate Zanzibar route. Every government fee comes from the Zatra fee register, with its line ID, so you can check it before paying.
What the law says
The rules sit in sections 32 to 35 of the Companies Act, Cap. 212 R.E. 2023, as published by BRELA. We read each section against that text for this guide.
- Section 32 lets the Registrar reserve a name for thirty days, or up to sixty days for special reasons, while a company changes its name. The Registrar must refuse a name that is the same as, or too like, a name in the index, or that is otherwise undesirable.
- Section 33(1) allows a company to change its name by special resolution with the Registrar's approval signified in writing. A refusal must give reasons.
- Section 33(2) covers a company registered under a name too like an existing one. If the Registrar directs a change within six months of registration, the company must comply within six weeks of the direction, or a longer period the Registrar allows.
- Section 33(3) requires the company to notify the Registrar within fourteen days. The Registrar enters the new name, issues a certificate of change of name and publishes the change in the Gazette.
- Section 33(4) says the change does not affect any rights or obligations of the company or make legal proceedings defective. Proceedings may continue or begin under the new name.
- Section 35 gives the Minister power to direct a change where a name gives so misleading an indication of the company's activities that it is likely to cause harm to the public.
Section 146 governs special resolutions and section 150 governs written resolutions. The fee is set under section 458 and the BRELA companies fee schedule. The Companies (Forms) (Amendment) Rules, 2026, GN 82, published on 20 March 2026, prescribe Form 33, "Notice of Change of Company Name", with the special resolution attached. Our guide to the 2026 BRELA forms lists the renumbered forms.
Who should read this
- Founders rebranding a company after a pivot, a merger or a falling-out with a co-founder.
- Subsidiaries of foreign groups adopting the group brand after an acquisition.
- Companies told by BRELA that their registered name is too like another company's name.
- Branches of foreign companies whose parent has changed its name at home.
- Company secretaries and finance teams who must update TRA, banks, licences and permits.
- Groups with a Mainland company and a Zanzibar company that want both names to match.
If you only need to move the registered office, see our guide to changing a company's name or office and where service lands. For other filings, our overview of company changes in Tanzania covers directors, capital and address.
Is the new name available, and how do you reserve it?
Check availability first. A name that BRELA will refuse wastes the resolution, the notice to members and the board's time. Run a search on ORS and read our guide to BRELA company searches. The register lists no fee for the availability search on ORS (register NEW-01-06).
Section 32(2) bars a name that is the same as or too like a name already in the index. It also bars a name the Registrar considers undesirable. In practice, test the proposed name against these points:
- Is any existing company, or a reserved name, spelled the same or close enough to confuse?
- Does the name use a word that suggests a licensed activity, such as bank, insurance or microfinance, without the regulator's approval?
- Does it suggest a government link the company does not have?
- Does it end with "Limited" for a private company limited by shares, or "Public Limited Company" for a public one?
- Does it clash with a registered trade mark owned by someone else?
Once the name passes, reserve it. Section 32(1) lets the Registrar reserve a name while a company changes its name. Reservation costs TZS 50,000 (register F0003) and holds the name for thirty days. The detail is in our guide to company name reservation with BRELA.
A company name is not a trade mark. Registering "Mfano Agri Limited" does not stop another trader using "Mfano Agri" on goods. Read why a company name is not a trade mark before you spend on signage.
How do members approve a change of company name?
By special resolution. Directors cannot change the name by board resolution alone. The board usually meets first, approves the proposal and calls a general meeting, or circulates a written resolution if the company is private.
The majority and notice rules for a special resolution are in section 146 of the Act and in the company's articles. Many articles repeat the statutory rule. Some add a higher threshold or a class consent. Read the articles before drafting, using our guide to the memorandum and articles of association.
The paper trail should include:
- Board minutes approving the proposal and calling the meeting, or circulating the written resolution. Our guide to board resolutions under Cap. 212 sets out the format.
- The notice of general meeting, with the full text of the special resolution, or the written resolution signed by the members.
- Minutes of the meeting, recording the votes for and against.
- A certified copy of the special resolution, signed by a director or the secretary, to attach to Form 33.
The resolution can be taken at an extraordinary general meeting or at the AGM. Our guide to annual general meeting requirements covers notice and quorum. The name clause in the memorandum changes with the name. Issued copies of the memorandum must embody alterations, under section 24.
How do you file the change with BRELA on ORS?
Mainland filings run through BRELA's Online Registration System. The sequence that works in practice is:
- Log in as the company's authorised user and confirm that the company's details on ORS are current. BRELA has required companies to update their ORS records before it processes later filings.
- Search and reserve the new name.
- Upload the certified special resolution and complete Form 33, signed by a director or the secretary.
- Pay the change-of-name fee of TZS 22,000 (register F0004) against the control number.
- Download the certificate of change of name once the Registrar approves.
Section 33(3) gives fourteen days to notify the Registrar. Count them conservatively from the date the special resolution is passed. Late delivery of a document carries a penalty of TZS 2,500 per month or part of a month (register F0006).
The Registrar then publishes the change in the Gazette. You do not need to place your own Gazette notice for the change to be valid. Many companies still place a press notice to tell customers and suppliers.
Can the Registrar or the Minister force a name change?
Yes, in two cases, and they come from different officers.
Too like an existing name. Under section 33(2), the Registrar may direct a company to change a name that is too like an existing company's name. The direction must come within six months of registration under that name. The company then has six weeks from the direction, or a longer period the Registrar allows.
Misleading name. Under section 35, the Minister may direct a change where the name gives so misleading an indication of the company's activities that it is likely to cause harm to the public. The company may apply to court within three weeks of the direction to set it aside. Otherwise it must comply within six weeks. Failure to comply makes the company liable to a fine and a default fine.
When section 35 applies, the Registrar issues a certificate of incorporation altered to show the new name. The change takes effect from the date of that certificate. A challenge in court is a matter for an advocate, and the three-week window is short.
What happens to contracts, assets and court cases?
Nothing changes in law. The company is the same legal person under a new label. Section 33(4) is explicit: the change does not affect rights or obligations, and legal proceedings may continue or start under the new name.
That has practical consequences:
- Contracts stay in force. You do not need to sign them again. Send each counterparty a letter with a copy of the certificate of change of name.
- Debts and guarantees continue. A lender may still ask for an updated board resolution or security documents in the new name.
- Court and tribunal cases continue. Your advocate should file the certificate on the record so the title of the case is amended.
- Land and assets remain the company's property. The titles and registers that show the old name should still be updated so a future sale or charge is not delayed.
Who must be told after the name changes?
The certificate of change of name is the starting document for every update below. Order a few certified copies at once. Certification costs TZS 3,000 per page (register F0008).
| Authority or party | What changes | What it needs | Fee and register ID |
|---|---|---|---|
| TRA (TIN) | Name on the TIN certificate | Form ITX100.01.B, change of particulars, with the certificate | No fee prescribed for TIN (NEW-02-17) |
| TRA (VAT) | Name on the VAT registration | Written notice within fourteen days, VAT Act s.37 | No fee line in the register |
| TRA (EFD or VFD) | Name printed on fiscal receipts | Ask TRA and the device supplier to update the name on the device once the TIN record changes | Supplier charge, not a government fee |
| BRELA (TNBP) or council (TAUSI) | Business licence in the old name | Application on the portal with the certificate and updated TIN | No change-of-name row; the authority assesses |
| Banks | Account title, mandates, cheque books | Certificate, resolution, updated KYC pack | Bank's own tariff |
| NSSF and WCF | Employer record | Letter with the certificate and TIN | No registration fee printed (F0445, F0448) |
| TISEZA | Certificate of incentives | Application for amendment | TZS 3,000,000 if treated as an amendment (TZ-05) |
| TISEZA (SEZ) | Operator or production licence | Variation for change of company name | TZS 1,000,000 (TZ-11) |
| Labour Commissioner and Immigration | Employer named on work and residence permits | Notice with the certificate; confirm whether an endorsement is needed | No fee line for a name endorsement |
| Registrar of Titles | Name on each certificate of title | Application for change of name with the certificate | TZS 15,000 per title (F0466) |
| BRELA IP registry | Owner name on trade marks | Form TM/SM 18 | TZS 20,000 for one mark; 10,000 each further mark (F0046, F0047) |
| Sector regulators | Name on sector licences | Change-of-name application | For example EWURA petroleum retail TZS 200,000 (F0648); TCRA TZS 600,000 to 3,000,000 (F0716) |
The TRA form is ITX100.01.B, Application for Taxpayer Registration or Change of Registered Particulars. Its declaration says changes must be reported to the Commissioner General in writing within thirty days. Section 25(2) of the Tax Administration Act, Cap. 438 carries the same thirty-day rule. Section 37 of the Value Added Tax Act, Cap. 148 R.E. 2023 is shorter: a registered person must notify a change of name within fourteen days.
Business licences are issued by BRELA for Class A activities and by councils for Class B, as the Tanzania National Business Portal explains. The register shows no change-of-name fee under the Business Licensing Act, Cap. 101 R.E. 2023. Ask the licensing office how it records the new name before you pay anything. Our guides to TIN registration and EFD machines explain those two records.
What does a change of name cost in government fees?
The BRELA side is modest. The follow-on updates can cost more, especially for a TISEZA certificate holder or a licensed sector business. The lines below come from the Zatra government fee register, stated at 26 September 2026.
| Register ID | Item | Amount | Basis |
|---|---|---|---|
| NEW-01-06 | Name availability search on ORS | No fee item | Cap. 212 s.458; BRELA fee schedule |
| F0003 | Reservation of a company name | TZS 50,000 | Cap. 212 s.458; schedule item 3 |
| F0004 | Change of company name | TZS 22,000 | Cap. 212 s.458; schedule item 4 |
| F0005 | Registration of any other document | TZS 22,000 per document | Cap. 212 s.458; schedule item 5 |
| F0006 | Late delivery of a document | TZS 2,500 per month or part | Cap. 212 s.458; schedule item 6 |
| F0008 | Certification of a document | TZS 3,000 per page | Cap. 212 s.458; schedule item 8 |
| F0016 | Part XII foreign company: filing any other document | TZS 600,000 per document | Cap. 212 s.458; schedule item 15(ii) |
| F0018 | Part XII: late delivery | TZS 70,000 per month or part | Cap. 212 s.458; schedule item 15(iv) |
| F0466 | Registrar of Titles: change of name | TZS 15,000 | GN 485 of 2010, Third Schedule |
| TZ-05 | TISEZA: amendment of certificate of incentives | TZS 3,000,000 | GN 466 of 2025, Second Schedule Part E |
Whether ORS bills the special resolution as a separate document under F0005, in addition to F0004, depends on how the filing is set up on the day. The amount on the control number governs. Government fees are paid to the authority at the official rate. They are separate from Zatra's professional fee.
Worked example: Mfano Trading Limited becomes Mfano Agri Limited
Mfano Trading Limited is a Dar es Salaam company with a TIN, VAT registration, a Class A licence and twelve employees. It owns one titled plot, holds two registered trade marks and has a TISEZA certificate of incentives. The members want the name Mfano Agri Limited.
| Step | Register ID | TZS |
|---|---|---|
| ORS availability search | NEW-01-06 | 0 |
| Reserve "Mfano Agri Limited" | F0003 | 50,000 |
| Change of name, Form 33 | F0004 | 22,000 |
| Special resolution as a separate document, if billed | F0005 | 22,000 |
| Certify three pages of the certificate for the bank and TRA | F0008 | 9,000 |
| Change of name on one land title | F0466 | 15,000 |
| Change of name on two trade marks | F0047 | 30,000 |
| Subtotal before TISEZA | 148,000 | |
| Amendment of TISEZA certificate, if required | TZ-05 | 3,000,000 |
| Total government fees | 3,148,000 |
The TIN, VAT and NSSF updates carry no government fee in the register. The licensing office assesses any charge for the business licence. If the company filed Form 33 on day 20 instead of day 14, the late penalty would be one month at TZS 2,500 (F0006). Zatra's professional fee for the filings would be quoted separately in writing.
How does a branch of a foreign company change its name?
A branch is not a separate company. It is the foreign company itself, registered under Part XII of Cap. 212. The name changes at home, under the law of the place of incorporation. The Tanzanian step is to tell BRELA.
Section 440 requires a foreign company to deliver a return to the Registrar where the documents it delivered are altered. Section 443 deals with its duty to state its name, whether it is limited and its country of incorporation. The register lists TZS 600,000 per document for a Part XII filing (F0016) and TZS 70,000 per month or part for late delivery (F0018).
The return usually needs the home registry's certificate of change of name and the amended constitution. If those documents are not in English or Kiswahili, add a certified translation. Notarisation and authentication of foreign documents belong with an advocate or notary. The branch then updates TRA, its licence, banks and permits in the same way as a local company. Groups thinking about the longer term can compare the route in our guide to converting a branch to a subsidiary.
Mainland and Zanzibar: what differs?
Zanzibar has its own companies law and its own registry. A Zanzibar company is registered under the Zanzibar Companies Act, No. 15 of 2013, administered by the Business and Property Registration Agency (BPRA). Procedure and fees sit in the Companies Regulations, 2017. BRELA cannot change the name of a Zanzibar company, and BPRA cannot change a Mainland one.
| Point | Mainland | Zanzibar |
|---|---|---|
| Law | Companies Act, Cap. 212 R.E. 2023, ss.32 to 35 | Companies Act, No. 15 of 2013 |
| Registry | BRELA, through ORS | BPRA |
| Government fee | TZS 22,000 (F0004) | Not in the register; BPRA assesses |
| Tax update | TRA | ZRA for Zanzibar taxes, TRA for Union taxes |
| Business licence | BRELA (Class A) or council (Class B) | Zanzibar licensing authorities |
| Investment certificate | TISEZA | ZIPA |
We could not open the BPRA text of the 2013 Act this session, so we do not cite its section on change of name or its resolution rule. Confirm both with BPRA before filing.
Groups with a company on each side need two filings. Since 2021, a Mainland company with a place of business in Zanzibar has been required to register a Zanzibar company there, as Breakthrough Attorneys reported on the Finance (Public Revenue Management) Act, 2021. Renaming the Mainland parent does not rename the Zanzibar company. Read register a company in Zanzibar through BPRA for that side.
Common mistakes that delay a name change
- Board resolution only. BRELA needs a special resolution of members, not a board minute.
- Stale ORS record. Missing beneficial ownership or annual returns hold up the filing. Clear them first.
- Printing before approval. Signage, letterheads and invoices in the new name before the certificate issues create documents in a name that is not yet registered.
- Forgetting the VAT clock. The VAT Act gives fourteen days, which is shorter than the thirty days for the TIN record.
- Old name on receipts. EFD receipts in the old name after the change confuse customers claiming input tax.
- Assuming a trade mark follows. The trade mark register is separate and must be updated on its own form.
- Treating Zanzibar as covered. A BRELA certificate does nothing for a BPRA-registered company.
What to do now
- Search the name: run an ORS availability search and a trade mark search, and test the name against section 32(2).
- Reserve it: reserve the name on ORS for TZS 50,000 (F0003) and diary the thirty-day expiry.
- Read the articles: confirm the special resolution majority, notice and any class consent.
- Pass the resolution: hold the board meeting, then the general meeting or written resolution, and minute both.
- File Form 33: upload the certified special resolution on ORS within fourteen days and pay TZS 22,000 (F0004).
- Collect the certificate: download the certificate of change of name and order certified copies.
- Update TRA: file VAT notice within fourteen days and the TIN change on ITX100.01.B within thirty days, then reprogram EFDs.
- Update the rest: work through the licence, banks, NSSF, WCF, TISEZA, permits, titles, trade marks and contracts in the table above.
- Handle Zanzibar separately: if a Zanzibar company exists, file its change with BPRA and update ZRA.
Key dates and deadlines
| Event | Time limit | Source |
|---|---|---|
| Name reservation | Thirty days, extendable to sixty for special reasons | Cap. 212 s.32(1) |
| Notice of change to the Registrar | Within fourteen days | Cap. 212 s.33(3); Form 33, GN 82 of 2026 |
| Registrar's direction on a too-like name | Within six months of registration; comply within six weeks | Cap. 212 s.33(2) |
| Minister's direction on a misleading name | Court challenge within three weeks; comply within six weeks | Cap. 212 s.35 |
| VAT change of name | Within fourteen days | VAT Act, Cap. 148 s.37 |
| TIN change of details | Within thirty days | Tax Administration Act s.25(2); Form ITX100.01.B |
| Late BRELA document | TZS 2,500 per month or part | Register F0006 |
How Zatra helps
Zatra runs the full change for Mainland companies and branches. We check the name, reserve it, draft the board and members' resolutions, file Form 33 on ORS and collect the certificate. We then work through TRA, the business licence, banks, social funds, TISEZA and permits in one tracked list. See our company changes service and our corporate secretarial service.
Our TIN and VAT registration desk handles the TRA updates. For a Zanzibar company we coordinate the BPRA and ZRA filings. Court challenges to a section 35 direction, legal opinions for lenders, disputes with counterparties and notarisation of foreign documents go to an advocate. Zatra prepares and files documents; Zatra does not decide or guarantee any authority's outcome.
Costs come in two buckets. Government fees are paid to the authority at the official rate against a control number. They are separate from Zatra's professional fee, which we quote in writing before work starts. To begin, contact Zatra with the proposed name and a copy of the current certificate.
Sources and status
Accurate as at 12 November 2026.
- The Companies Act, Cap. 212 R.E. 2023. BRELA, Revised Edition 2023. Accessed 12 Nov 2026.
- The Companies (Forms) (Amendment) Rules, 2026, GN 82. BRELA, 20 March 2026. Accessed 12 Nov 2026.
- Companies Act, 2002. TanzLII, text as at 1 July 2016. Accessed 12 Nov 2026.
- The Tax Administration Act, Cap. 438. Tanzania Revenue Authority, consolidated text, 2026 copy. Accessed 12 Nov 2026.
- The Value Added Tax Act, Cap. 148 R.E. 2023. Tax Revenue Appeals Board, 2023 revised edition. Accessed 12 Nov 2026.
- Form ITX100.01.B, Application for Taxpayer Registration or Change of Registered Particulars. Tanzania Revenue Authority, form, 2026 copy. Accessed 12 Nov 2026.
- Obtain a Business License. Tanzania National Business Portal, web page, 2026. Accessed 12 Nov 2026.
- Zanzibar Companies Act, No. 15 of 2013. BPRA, uploaded February 2025. Accessed 12 Nov 2026.
- Zanzibar Companies Regulations, 2017. BPRA, uploaded October 2025. Accessed 12 Nov 2026.
- Amendments of the Zanzibar Companies Act No. 15 of 2013. Breakthrough Attorneys, 11 October 2021. Accessed 12 Nov 2026.
- Online Company Registration and Post-incorporation Filings Through BRELA (ORS). Global Advisory Experts, 17 May 2026. Accessed 12 Nov 2026.
Figures to confirm before you act
- The special resolution majority and notice period in section 146 of the R.E. 2023 print, and any stricter rule in your articles.
- Whether ORS bills the special resolution as a separate document (F0005) in addition to the change-of-name fee (F0004).
- The date from which BRELA treats a section 33 change as effective: the resolution date or the certificate date.
- The time limit for a foreign company's return of altered particulars under section 440.
- Whether TISEZA treats a change of name as an amendment of the certificate of incentives under TZ-05.
- Any charge by BRELA or the council for recording a new name on a business licence.
- The section of the Zanzibar Companies Act on change of name, its resolution rule and the BPRA fee.
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
Do we need a new certificate of incorporation after a change of name?
No. Under section 33 the Registrar issues a certificate of change of name, which you keep with the original certificate of incorporation. Banks and agencies ask for both. A section 35 direction is different: there the Registrar issues an altered certificate of incorporation.
Does the company registration number change with the name?
No. The company keeps its registration number and its TIN, because it is the same legal person. Only the name on the register and on each certificate changes. Quote the registration number in letters to counterparties so they can match the old and new names.
Can we keep trading under the old name as a brand?
A company may use a trading name, but invoices, letters and receipts should show the registered name. Using the old name alone after the change can mislead customers. If the old brand matters, register it as a trade mark and show both names.
Can we change the name back later?
Yes. A later change follows the same section 33 route, with a new special resolution, Form 33 and fee. Another company may register the old name once it is free, so a reservation is wise if a reversal is likely.
Do shareholders need new share certificates?
Existing certificates remain valid evidence of title. Many companies issue replacements in the new name when shares next change hands, or on request. Update the register of members heading and any share certificate template at the same time as the stationery.
Does a name change trigger stamp duty or tax?
The fee register has no stamp duty line for a change of name, and no property passes to a new owner. A change of name that comes with a sale of shares or assets is different, and the underlying transaction is taxed on its own terms.
What if BRELA rejects the proposed name?
Section 33(1) requires the Registrar to give reasons for a refusal. Read them, choose a name that meets the objection and reserve it before passing a fresh resolution. A disagreement that turns on law is a matter for an advocate.
Do foreign employees need new work permits?
The permit names the employer, and the employer is still the same legal person. Write to the Labour Commissioner and Immigration with the certificate and ask how they record the new name. A change of employer is a different matter with its own process.
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 Companies Act, Cap. 212 R.E. 2023: BRELA, Revised Edition 2023. Accessed 2026-11-12.
- The Companies (Forms) (Amendment) Rules, 2026, GN 82: BRELA, 20 March 2026. Accessed 2026-11-12.
- The Tax Administration Act, Cap. 438: Tanzania Revenue Authority, consolidated text, 2026 copy. Accessed 2026-11-12.
- The Value Added Tax Act, Cap. 148 R.E. 2023: Tax Revenue Appeals Board, 2023 revised edition. Accessed 2026-11-12.
- Form ITX100.01.B, Application for Taxpayer Registration or Change of Registered Particulars: Tanzania Revenue Authority, form, 2026 copy. Accessed 2026-11-12.
- Obtain a Business License: Tanzania National Business Portal, web page, 2026. Accessed 2026-11-12.
- Zanzibar Companies Act, No. 15 of 2013: BPRA, uploaded February 2025. Accessed 2026-11-12.
- Companies Act, 2002: TanzLII, text as at 1 July 2016. Accessed 2026-11-12.
- Amendments of the Zanzibar Companies Act No. 15 of 2013: Breakthrough Attorneys, 11 October 2021. Accessed 2026-11-12.
- Online Company Registration and Post-incorporation Filings Through BRELA (ORS): Global Advisory Experts, 17 May 2026. Accessed 2026-11-12.
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/.
