Change Registered Office Tanzania: Form 114, Fees and the Updates After

To change registered office Tanzania rules require one short BRELA filing and a longer list of follow-up updates. The BRELA notice takes minutes. The follow-up work is where companies slip: a licence that still names the old premises, a TIN record in the wrong tax region, a service levy paid to the wrong council.

This guide covers the Companies Act rules, the BRELA notice, the cost, the records that must follow, foreign branches and Zanzibar. For service of documents and name changes, read our companion guide on changing a company name or office.

What the law says

Chapter I of Part V of the Companies Act, Cap. 212 R.E. 2023 is headed "Registered Office and Name". BRELA publishes the Revised Edition 2023 text. Three sections do the work.

• Section 113 requires every company to have, at all times, a registered office to which all communications and notices may be addressed.
• Section 114 fixes the first registered office as the one stated on incorporation. It lets the company change it by notice in the prescribed form, given within fourteen days after the date of the change. The Registrar records the change.
• Section 115 requires the company name outside every office or place of business. The name and registered office must appear on business letters, notices, cheques, invoices and receipts.

Section 114 adds a point that catches companies out. Showing the new address in the annual return does not satisfy the duty to notify. A separate notice is needed. Breach of sections 113 and 114 makes the company and every officer in default liable to a default fine.

A numbering warning applies. The operative words above come from the TanzLII consolidation as at 1 July 2016, where the rules sit at sections 110 to 112. The R.E. 2023 arrangement moves them to sections 113 to 115 with the same headings. Any later amendment is a point to verify.

Who should read this

This guide is for any Mainland company or foreign company branch that is moving premises or changing its postal address. It matters most to:

• companies relocating within Dar es Salaam, where a short move can cross from one council to another;
• companies moving region, which may change TRA tax office and licensing council;
• branches of foreign companies, which file under Part XII of the Act and pay higher BRELA fees;
• groups that operate in both Mainland Tanzania and Zanzibar.

What must a registered office have, and what is kept there?

The Act does not require the registered office to be where the company trades. It must be an address where notices reach the company and where certain records are kept. Many companies use a company secretary's or advocate's office for this reason.

Our guide to statutory registers in Tanzania lists every register in full. When the office moves, the registers move with it on the same day.

The Act speaks of a registered office, not a post office box. Form 114 asks for the new "situation" of the office, an address, and the town or city. In practice companies give the plot, street and area as the situation and a P.O. Box as the address. Keep collecting mail at any old box.

How do you notify BRELA of a change of registered office?

The prescribed form is now Form 114, "Notice of change in situation or address of registered office". The Companies (Forms) (Amendment) Rules, 2026, GN 82 of 2026, published on 20 March 2026, renumbered the forms to match the R.E. 2023 sections. The old form was Form 111. EM & Co Advocates confirm the switch from Form 111 to Form 114. Our guide to the 2026 BRELA forms lists the other renumbered forms.

Form 114 asks for:

• the company number and full name;
• the new situation of the registered office;
• the address and town or city;
• the signature and date of a director, secretary, administrator, receiver or liquidator.

The board should approve the move first. The Act does not demand a members' resolution for a change of office, but check the articles. Banks often ask for the board resolution.

The fourteen days run from the date of the change, not the board meeting. Pick an effective date, move the registers that day, and file within the window. A notice filed too early puts an address on the register where nobody yet receives post.

How is the change filed on BOS now?

BRELA is moving its company services from the Online Registration System (ORS) to the BRELA Online Services platform (BOS). Daily News reported that BOS opened on 8 April 2026 for business names and industrial licences. A BRELA statement of 27 May 2026, reported by The Respondents, moved new company applications, annual returns, company information updates and closures to BOS. Applications already lodged on ORS finish there.

Lyson Law reported in June 2026 that "any other changes" are consolidated on BOS. BOS also notifies every person linked to the company when one of them submits an application.

In practice the filer logs in to BOS (former ORS users reset their password with their existing email), selects the registered office change, enters the new situation and address, attaches the board resolution if asked, and pays the control number. The exact BOS screens are verify-tier: BRELA has not published a BOS manual for company changes that we could locate on 6 November 2026.

What does a registered office change cost?

All figures below come from Zatra's government fee register. BRELA charges foreign-owned Tanzanian companies the same company fees as local ones. Branches of foreign companies pay the higher Part XII rates. The amount on the control number governs on the day of payment.

The register treats Form 114 as an ordinary document under F0005. Budget for one or two documents; the control number shows the actual count.

What else must you update after moving?

BRELA does not pass the new address to other agencies. Each holds its own record and rule.

TRA: TIN record and tax region

The Tax Administration Act requires a person who holds a TIN to notify the Commissioner General in writing of any change in the details on the TIN certificate within thirty days. That rule sits at section 25(2) in the TanzLII consolidation as at 30 November 2019. The R.E. 2023 arrangement places "Cancellation, replacement and amendment of TIN" at section 26.

TRA's own taxpayer portal guide lets a taxpayer amend a mobile number online. For other details it directs taxpayers to the nearest TRA office. A move across regions can also move the company's file to a different TRA tax office. Ask TRA which office will hold the file, and make sure returns and payments go to the right one from the effective date. Our guide to TIN registration covers the record itself.

EFD and VFD receipts often print the trader's address, and section 115 wants the registered office on receipts. Ask your device supplier and TRA to update the device profile, and change letterheads and invoice templates too.

Bank, NSSF, WCF and OSHA

Banks hold the registered office on their due diligence file and ask for the updated BRELA particulars. Our guide to customer due diligence explains why the bank file must match the registry file. NSSF and WCF hold employer particulars too; update them so correspondence reaches you.

OSHA is stricter. Section 16 of the Occupational Health and Safety Act, 2003 requires a person to apply for registration before occupying or using premises as a workplace. Section 17(5) makes it an offence to occupy or use premises as a workplace without a certificate of registration. The register records the fine as TZS 1,000,000 to 5,000,000 or up to twelve months in prison, plus up to TZS 100,000 a day for a continuing offence (F0443). Registration itself has carried no fee since 1 July 2018 (NEW-04-40).

Does a business licence move with the company?

No. A business licence authorises the business at the place stated in it. The Business Licensing Act has always tied the licence to premises. Its 2002 text says the licence covers business "at the place specified therein", and each additional place needs its own licence or a subsidiary licence.

Two provisions govern a move in the R.E. 2023 numbering:

• Section 20 lets the licensing authority, on payment of the prescribed fee, endorse the new place of business on the licence. No amount is prescribed (F0856).
• Section 21 requires the holder to notify the licensing authority when business premises change. It was inserted as section 18A by the Written Laws (Miscellaneous Amendments) (No. 4) Act, 2023, Act No. 12 of 2023. No time limit is stated for a change of premises.

Failing to notify is an offence under section 22(1)(h). The fine is TZS 100,000 to 500,000 for businesses of a national or international character (Class A), or TZS 50,000 to 300,000 for council-licensed businesses (Class B). Imprisonment of up to two years is also possible (NEW-08-12).

Endorsement works when one authority covers both sites. Where a Class B move crosses a council boundary, the new council is a different licensing authority. Expect it to require its own licence; that is our reading, so confirm with both councils. Our guides to business licensing and business licence fees set out the Class A and Class B rates.

Service levy follows the premises

Service levy is charged by the council where the business or branch is located. The Local Government Finance Act, Cap. 290 says branches of corporate entities pay to the authority in whose area they are located. Since 1 July 2025 the rate is 0.25% of turnover net of VAT and excise duty (F0544). When operations move to another council, the levy follows them from the effective date. Our guide to service levy on turnover covers the returns.

Foreign company branches: the principal place of business

A branch of a foreign company does not file Form 114. It files under Part XII of the Act, sections 437 to 447. Section 438 lists the documents a foreign company delivers when it establishes a place of business. GN 82 of 2026 prints these as Form 438, "Return and declaration delivered for registration by a foreign company". The form includes a list of persons resident in Tanzania authorised to accept service.

Section 440 is headed "Return to be delivered to Registrar by foreign company where documents etc. altered". A change in the Tanzanian place of business or in the persons authorised to accept service falls under that return. Section 444 governs service on a foreign company, which is why the address and the authorised persons must stay current. We could not read the operative text of section 440 online, so its time limit is a point to confirm.

The cost is higher. The register charges TZS 600,000 per Part XII document (F0016), and TZS 70,000 per month or part of a month for late delivery (F0018). Our guide to foreign company branch registration covers the initial filing.

What happens if you do not notify?

The consequences stack up across agencies:

• BRELA. The company and every officer in default are liable to a default fine under section 114. Late filing attracts TZS 2,500 per month or part (F0006), or TZS 70,000 for a branch (F0018). The Act's general penalty rules sit in sections 481 and 483.
• Service. Documents may be served at the address on the register, so a claim can proceed without you knowing.
• Annual return. The annual return will carry an address that BRELA has not recorded. Our guide to the annual return explains why that return does not cure the omission.
• Licensing. Failing to notify a change of premises is an offence (NEW-08-12).
• Tax. TRA notices may go to the old address, and their deadlines can run before you see them. Every licence renewal also needs a TRA tax clearance certificate (NEW-08-02), so a stale TRA file slows renewals.
• Registry letters. BRELA correspondence, including strike-off enquiries, goes to the address on the register. Letters to a dead address go unanswered. See our guide to restoring a struck-off company.

Mainland and Zanzibar: what differs

BRELA and Cap. 212 cover Mainland Tanzania only. Zanzibar companies are registered by the Business and Property Registration Agency (BPRA) under the Zanzibar Companies Act No. 15 of 2013. BPRA blocks automated access to its site, so we could not read that Act's registered office section, form or fee. The Zanzibar time limit and form for a registered office change are verify-tier. Confirm them with BPRA directly.

On tax, the Zanzibar Tax Administration and Procedures Act No. 7 of 2009, in its 2025 consolidation, requires every taxable person to notify the Commissioner in writing of changes in registration particulars within 30 days. Section 15(4) sets fines for failure; for a limited liability company it prints TZS 5 million to 50 million. That figure is read from the Act, not from Zatra's Mainland fee register.

A Mainland company that moves operations to Zanzibar stays on BRELA's register. EY reported on 18 January 2023 that Mainland companies no longer have to incorporate a Zanzibar subsidiary and may register a branch instead. Whether a Mainland company may give a Zanzibar address as its registered office is a question for an advocate. See our guides to registering with BPRA, the Zanzibar business licence and union and non-union taxes.

Worked example: a consultancy moves from Kinondoni to Ilala

Example: a foreign-owned management consultancy, incorporated on the Mainland, moves its registered office and its only premises from Kinondoni to the city centre in Ilala on 1 September 2026. The company secretary files Form 114 on 15 October 2026, 44 days after the move and 30 days late. Annual turnover is TZS 1,200,000,000 net of VAT.

The licence is the larger item. A foreign-owned business consultancy in a City or Municipal area pays USD 2,000 for the principal licence (F0860). If the new council requires a fresh licence, that fee may fall due again. Whether the old council refunds any unexpired part is unknown; budget as if it does not.

Service levy at 0.25% (F0544) on TZS 1,200,000,000 is TZS 3,000,000 a year. With even turnover, about TZS 500,000 relates to July and August at the old site and TZS 2,500,000 to the new one. The split is illustrative; each council assesses on its own periods.

Had the company been a branch of a foreign company, the BRELA notice would have cost TZS 600,000 (F0016) plus TZS 70,000 for the late month (F0018). These are government charges paid at the official rate. Zatra's professional fee is quoted separately in writing.

What to do now

1. Fix the effective date. Choose the day the new office starts receiving post and holding the registers, and record it in a board resolution.
2. Check the new premises. Confirm which council and which TRA tax office cover the new address before you sign the lease.
3. Register the workplace with OSHA. Apply before you occupy the new premises.
4. Notify the licensing authority. Seek an endorsement, or a new Class B licence if the move crosses a council boundary.
5. File Form 114 on BOS. File within fourteen days of the effective date, and pay TZS 22,000 per document (F0005).
6. Update TRA within thirty days. Notify the change of TIN details, the VAT record if registered, and the EFD or VFD profile.
7. Move the levy and the funds. Register for service levy with the new council, and update NSSF and WCF records.
8. Update the bank and your stationery. Send the bank the BRELA particulars and resolution, then change letterheads, invoices, receipts and the name sign outside the office.
9. Route disputes to an advocate. A claim served at the old address, a prosecution, a seizure of goods or a request for a legal opinion belongs with an advocate.

Key dates and deadlines

How Zatra helps

Zatra's company changes service prepares the board resolution, files Form 114 on BOS and tracks the control number. Our corporate secretarial team can hold your registered office and registers, and sequences the TRA, licence, levy and OSHA updates in one plan. For the bank side, our bank account and KYC service prepares the pack your bank asks for.

Government fees are paid to BRELA, the council and other authorities at the official rate against a GePG control number. They are separate from Zatra's professional fee, which we quote in writing before work starts. Zatra does not decide or guarantee any authority's outcome. The Registrar of Companies, TRA and each licensing authority decide on their own records.

Disputes about service at an old address, prosecutions, seizures and legal opinions are matters for an advocate of the High Court. To start, contact Zatra with the new address, the move date and your current licence.

Sources and status

Accurate as at 6 November 2026.

• Companies Act, Cap. 212 R.E. 2023. BRELA, Revised Edition 2023. Accessed 6 Nov 2026.
• Companies Act, 2002, consolidation as at 1 July 2016. TanzLII, 2016. Accessed 6 Nov 2026.
• Companies (Forms) (Amendment) Rules, 2026, GN 82. BRELA, 20 March 2026. Accessed 6 Nov 2026.
• BRELA Online Services (BOS). BRELA, 2026. Accessed 6 Nov 2026.
• Written Laws (Miscellaneous Amendments) (No. 4) Act, 2023. TanzLII, 1 December 2023. Accessed 6 Nov 2026.
• Tax Administration Act, Cap. 438. TanzLII, as at 30 November 2019. Accessed 6 Nov 2026.
• Local Government Finance Act, Cap. 290 R.E. 2019. Ministry of Finance, 2019. Accessed 6 Nov 2026.
• Occupational Health and Safety Act, 2003. TanzLII, 11 April 2003. Accessed 6 Nov 2026.
• Tax Administration and Procedures Act No. 7 of 2009. Zanzibar Revenue Authority, consolidated June 2025. Accessed 6 Nov 2026.
• Tanzania's 2026 company form overhaul. EM & Co Advocates, 1 April 2026. Accessed 6 Nov 2026.
• BRELA rolls out upgraded online system. The Respondents, 28 May 2026. Accessed 6 Nov 2026.
• Mainland companies no longer required to register a Zanzibar subsidiary. EY Tax News, 18 January 2023. Accessed 6 Nov 2026.

Figures to confirm before you act

• The operative R.E. 2023 wording of sections 113 to 115, read here from the 2016 consolidation (old sections 110 to 112).
• The amount of the default fine under section 114, set by the Act's general penalty provisions.
• The time limit for a foreign company's return of altered particulars under section 440.
• The number of F0005 documents BOS charges on a change of registered office.
• Whether a cross-council move needs a new Class B licence or an endorsement, and whether any refund is due.
• The VAT Act section 37 time limit and the TRA tax office that will hold the file after a move.
• The BPRA form, period and fee for a registered office change in Zanzibar.
• The ZRA fine range under section 15(4), read from the 2025 consolidation.

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.