Coal Mining Tanzania: Licences, the 3% and 1% Royalty Bands, Dealer Rules, Export Steps and the Coalfields
What does coal mining in Tanzania require? A Mining Commission licence sized to the operation: a prospecting licence, a citizen-only primary mining licence, a mining licence or a special mining licence. Coal pays 3% royalty, or 1% when used as an industrial raw material, plus a 1% inspection fee and a 0.1% HIV levy. Exports need a permit per consignment.
Coal mining in Tanzania runs under the Mainland Mining Act, Cap. 123, its regulations and the Finance Acts that set royalty. This guide covers licences, royalty bands, dealers, exports, environment and safety, the coalfields and a costed month of sales.
What the law says about coal mining in Tanzania
Coal has no separate statute. The same mining code that governs gold and graphite governs coal, with a few coal-specific lines in the royalty and fee schedules.
- The Mining Act, Cap. 123. We read the Mining Act on TanzLII, consolidated to 30 November 2019. Section 2 applies it to Tanzania Mainland. Section 4 defines "energy minerals" as coal, peat, uranium, thorium and other radioactive minerals.
- The royalty amendment. Section 87 of the Finance Act, 2022 inserted a new paragraph into section 87(1) of the Mining Act: "in the case of coal used as industrial raw material, of one per centum". The Act was assented to on 30 June 2022. The TanzLII record of Act No. 5 of 2022 carries the same text.
- The mineral rights rules. The Mining (Mineral Rights) Regulations, 2018, GN 1 of 2018, set licence forms, areas, rent and expenditure.
- The trading rules. The Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018, govern dealer and broker licences and export permits.
- Safety. TanzLII records that the 1999 mine safety rules were revoked on 5 November 2010 by the Mining (Safety, Occupational Health and Environment Protection) Regulations, 2010, GN 408 of 2010. The revoked 1999 text shows the revocation note.
- Health levy. The Finance Act, 2025 added section 113A, a 0.1% HIV Response Levy paid with royalty, as Clyde & Co explained on 21 August 2025.
On numbering: we quote the 2019 sections we read. The Zatra fee register gives the Revised Edition 2023 numbers for royalty (s.111, formerly s.87) and the inspection fee (s.115, formerly s.90A).
Who should read this
- Citizen miners working coal seams in Ruvuma, Njombe, Songwe or Mbeya under primary mining licences.
- Investors and joint venture partners moving a coal deposit to a mining licence or special mining licence.
- Coal dealers and exporters buying from small mines and selling to cement plants, Kenya, Uganda, Rwanda, Burundi or overseas buyers.
- Industrial users, such as cement, steel and tobacco curing, who buy coal and want to know which royalty band their supplier pays.
For the general licence rules read our mining licence guide. For sister minerals see our graphite mining guide and rare earth mining guide.
Which licence does a coal mine need?
Licence choice turns on scale and on who owns the company. Fees below are from the Zatra fee register at 26 September 2026. They are paid to the Mining Commission against a GePG control number.
| Licence | Fit for coal | Who may hold it | Main government fees | Register ID |
|---|---|---|---|---|
| Prospecting licence (PL) | Mapping, drilling, coal quality testing, feasibility | Companies, including foreign-owned Tanzanian companies | Application USD 300 (energy minerals class); preparation USD 300; rent from USD 100 a km2; minimum spend from USD 500 a km2 | F0615, F0616, F0618 |
| Primary mining licence (PML) | Small open-cut and adit coal workings | Citizens and wholly citizen-controlled bodies only, s.8(2) | Application TZS 50,000; preparation TZS 50,000; rent TZS 45,000 a hectare for other minerals, minimum TZS 90,000 | F0619, F0620 |
| Mining licence (ML) | Medium-scale mine with crushing and screening | Tanzanian-incorporated company | Application USD 2,000; preparation USD 1,000; rent USD 3,000 a km2 for energy minerals | F0621 |
| Special mining licence (SML) | Large-scale mines, often tied to a power station | Same, with Cabinet approval | Application USD 5,000; preparation USD 2,000; rent USD 5,000 a km2 | F0621 |
| Processing licence | Washing plants, briquetting or coke making | Licensed separately from the mine | Application TZS 150,000 (USD 200); annual fee half the issue fee | F0631 |
The register prints ML rent at USD 3,000 a km2 for metallic and energy minerals and USD 2,000 for industrial minerals. Coal is defined as an energy mineral, so budget at USD 3,000 and confirm the class on the invoice. Applications run on the Online Mining Cadastre Transactional Portal, and the Mining Commission grants and polices the rights.
A PML is the common entry point for coal because seams near the surface can be worked with small equipment. A foreign partner cannot hold one, though section 8(3) lets the Commission permit a PML holder to contract a foreigner for technical support that cannot be found locally. Our primary mining licence guide and prospecting licence guide explain each route, and our annual rent guide covers payment dates.
What royalty does coal pay in Tanzania?
Coal falls in one of two royalty bands, set by section 87(1) of the Mining Act as amended in 2022.
- 3% for coal generally. The 2019 text has no coal line. Coal therefore sat in the residual class: "other minerals", including building materials, salt and industrial minerals, at 3%.
- 1% for coal used as industrial raw material. The Finance Act, 2022 inserted this paragraph from 1 July 2022. EY reported on 23 June 2022 that the change cut the rate "from 3% to 1%". UNCTAD's Investment Policy Monitor recorded the same measure.
The Zatra fee register prints both bands under section 111(1) of the R.E. 2023 text (F0624). We checked it against the Finance Act text and found it correct.
| Charge | Rate or amount | When it falls | Register ID | Basis |
|---|---|---|---|---|
| Royalty, coal generally | 3% of gross value | On coal produced and sold | F0624 | s.111(1) R.E. 2023; s.87(1), "other minerals" |
| Royalty, coal used as industrial raw material | 1% of gross value | On qualifying sales | F0624 | Finance Act 2022, s.87 |
| Inspection fee | 1% of gross value | Before clearance for export or domestic use | F0625 | s.115 R.E. 2023; s.90A, 2019 text |
| HIV Response Levy | 0.1% of gross value | With royalty, from 1 July 2025 | F0626 | s.113A |
| Export permit application | USD 100 per consignment | Before each export | F0628 | GN 2 of 2018 as amended by GN 235 of 2019 |
| Service levy | 0.25% of turnover | To the district council | F0630 | Local Government Finance Act, Cap. 290 |
| Withholding tax on purchases from PML holders | 2%, final | Deducted by the buyer | F0629 | Income Tax Act, Cap. 332 |
"Gross value" is market value under section 100B. The Commission sets indicative coal prices, and the control number amount governs. Our mineral royalty and inspection fee guide covers valuation and disputes.
Does the 1% coal rate apply to exports?
That is the open question for exporters. The 2022 wording turns on use, "coal used as industrial raw material", and does not say where the use happens. Coal sold to a cement plant in Kenya is still burned as an industrial input.
Two points point the other way. TanzaniaInvest's coal sector page describes the 1% rate as applying when coal is sold to domestic industries. And African Mining Market reported on 31 March 2026 that producers told the Minister for Minerals that higher royalty rates left them less competitive than South African suppliers. The Minister directed the Commission to speed up its review of royalties and port charges.
So the position is "verify". Budget exports at 3%. Ask the Commission in writing before relying on 1% for any export contract, and keep the end-user evidence for domestic industrial sales.
Which dealer or broker licence does a coal trader need?
A business that buys coal from mines and resells it needs its own licence. A mine selling its own production does not.
| Licence | What it allows | Ownership rule | Government fees | Register ID |
|---|---|---|---|---|
| Mineral dealer licence, coal and industrial minerals class | Buying, selling and exporting coal | Licence-holding company at least 25% Tanzanian-held | Application USD 200; licence USD 500 (TZS 1,200,000); renewal application USD 100; renewal USD 500 | F0622 |
| Mineral broker licence | Buying and selling inside Tanzania; no export | Tanzanians aged 18 or over, or a local company | Application TZS 50,000; licence TZS 200,000 | F0623 |
- Payment in lieu of royalty. Section 88 makes a dealer pay at the royalty rate when it exports, or when it sells industrial, energy or building minerals to a user in Tanzania. It does not apply where the dealer is also the mineral right holder that already paid under section 87(1).
- No double charge. Where a miner sells to a licensed dealer or broker, section 87 puts the royalty on the dealer or broker. Agree in the supply contract who pays which control number.
- Withholding. A buyer from a PML holder withholds 2% as a final tax (F0629).
Our mineral dealer licence guide and mineral broker licence guide set out the filings.
How is coal exported from Tanzania?
Every consignment needs its own Mining Commission export permit after weighing, valuation, payment and sealing. Regulation 5 of GN 2 of 2018 sets the sequence, and section 76(b) of the Act lets a dealer licence holder export the minerals named in its licence.
- Apply on the prescribed form and pay the USD 100 application fee (F0628).
- Present the coal for examination and weighing by the Resident Mines Officer.
- Agree the value; disputes go to an independent valuer.
- Pay royalty, the 1% inspection fee and the 0.1% HIV levy against control numbers.
- Seal the trucks, wagons or containers, and collect the permit.
- Lodge the export entry with TRA customs and hand over the permit at exit.
TASAC. The Tanzania Shipping Agencies (Clearing and Forwarding of Exclusive Items) Regulations, GN 184 of 2025, make TASAC the sole clearing agent for designated items. Clyde & Co wrote on 9 June 2025 that the list names "mineral concentrates". The Mining Act's own definition of Mineral Concentrate lists coal among industrial and ceramic minerals. The register prints TASAC loose bulk rates of USD 300 up to 300 tonnes, USD 500 to 1,500 tonnes, USD 1,700 to 3,000 tonnes and USD 2,500 above, per bill of lading (F0390). TASAC operates under the Tanzania Shipping Agencies Act, Cap. 415. Confirm with TASAC whether it treats run-of-mine coal as covered and whether road exports at land borders fall within its mandate.
There is no export tax on coal, and exports are zero-rated for VAT (F0343, F0241). Our mineral export permit guide sets out the forms and the seal rules.
Where is coal mined in Tanzania and who buys it?
The coalfields lie in the south-west, from Lake Nyasa to the Ruvuma basin. Status below is as reported by the sources linked; confirm it before relying on it.
| Field or project | Region | Holder or operator | Reported status |
|---|---|---|---|
| Ngaka | Mbinga District, Ruvuma | Tancoal Energy: NDC 30%, Intra Energy Corporation 70% | Producing since August 2011; up to 100,000 tonnes a month on demand; 423 million tonnes reserve |
| Mchuchuma | Ludewa District, Njombe | TCIMRL: NDC 20%, Sichuan Hongda 80% | Planned 3 million tonnes a year and a 600 MW power station; Government said in May 2026 work would start within three months |
| Kiwira | Mbeya Region | STAMICO, the state mining corporation | Ordered in February 2026 to raise output; feeds a briquette plant for tobacco curing |
| Small and medium mines | Ruvuma, Njombe, Songwe, Mbeya, Rukwa | PML and ML holders | Supply cement plants, regional buyers and Mtwara port shipments |
Ngaka and Mchuchuma. The National Development Corporation gives the ownership, reserves and capacity above. It says Ngaka supplies cement factories in Tanga, Mbeya, Dar es Salaam and Mtwara, with some exports to Malawi, Kenya, Uganda, Zambia and Rwanda. It puts Mchuchuma's reserve at 428 million tonnes and its investment at about USD 710.6 million. Xinhua reported on 11 May 2026 that the Government spokesperson expected Mchuchuma and Liganga to begin within three months, with talks over 90% complete. We found no report confirming a start by 28 October 2026.
Kiwira. The Daily News reported on 21 February 2026 that the Minister directed the STAMICO board to increase coal production at Kiwira. STAMICO's Rafiki briquette factory can make 20 tonnes a day. Any private role at a STAMICO site runs through a joint venture; see our STAMICO joint venture guide.
Volumes. Production has risen fast. The Daily News reported on 18 January 2023 that the Commission's Executive Secretary put output at 1.5 million tonnes worth USD 211 million, with over 800,000 tonnes sold abroad. Exports went through Mtwara to India, Poland and the DRC. Habitat Media reported on 24 April 2026, citing Ministry of Minerals data, that output reached 3.2 million tonnes in 2023 and 3.9 million tonnes in 2024. TanzaniaInvest gives the same two figures and 2.3 million tonnes, worth USD 202.6 million, for January to September 2025.
African Mining Market reported in March 2026 that over 80% of Tanzanian coal is exported. It said Kenya alone uses 250,000 to 400,000 tonnes a year and port handling rose from USD 6 to USD 12 a tonne. We could not open the Commission's annual report or the 2026/27 budget speech to confirm these figures against a primary source, so treat them as reported.
What do environment, safety and OSHA rules add?
- Environmental certificate. A coal mine is a Type A extractive project. The National Environment Management Council reviews the EIA, with a fee from TZS 5 million to TZS 100 million by project cost (F0498). See when an EIA is required.
- Coal-specific NEMC fees. The register prints annual charges of TZS 1,000 a tonne of coal mined, TZS 1.5 million to TZS 5 million for coal storage by capacity, and TZS 100,000 a truck for a coal haulage permit (F0508). These come from the 2024 substitution of category 16 of the fees regulations.
- Dust and stockpiles. Port and road stockpiles draw complaints. Plan covered loading, spraying and stockpile drainage before NEMC's compliance audits; our guide to environmental duties after the EIA covers the cycle.
- Mine safety. GN 408 of 2010 governs safety in mines, enforced by the Commission's inspectors. Coal mines carry particular risks: methane, spontaneous combustion, roof falls in adits and coal dust. The revoked 1999 rules banned smoking materials underground in coal mines and required a 100,000 litre water reserve; check the 2010 text for the current equivalents.
- OSHA. The Occupational Health and Safety Act, 2003 requires every workplace to register before operating (s.16). The annual inspection fee for mining and quarrying runs from TZS 160,000 to TZS 1,440,000 by size band (F0442). See which workplaces register with OSHA.
- Explosives. Blasting needs separate explosives licences; see our mining explosives licence guide.
What stake and local content rules apply to a coal mine?
Section 10(1) of the Mining Act gives the Government "not less than sixteen percent non-dilutable free carried interest shares" in a company holding a mining licence or special mining licence. Section 10(2) lets it take up to 50% in total, commensurate with tax expenditures. NDC already holds 30% of Tancoal and 20% of the Mchuchuma company, so the state's share in coal often exceeds the floor.
Local content runs through the Mining (Local Content) Regulations, 2018, GN 3 of 2018. Clyde & Co wrote on 18 September 2025 that GN 563 of 2025 requires a non-indigenous supplier to form a joint venture with a 100% Tanzanian-owned company. It also lets the Commission publish a list of goods and services reserved for such companies. Coal mines buy haulage, fuel, catering and security, which are areas to check first. See our local content and ownership checks and mining CSR guide.
Does the Mining Act apply to coal in Zanzibar?
No. Section 2 limits the Mining Act to Tanzania Mainland, and every licence, royalty and permit in this guide is a Mainland instrument. The known coalfields are all on the Mainland.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Mining law | Mining Act, Cap. 123 | No dedicated mining law reported in November 2024; enactment not confirmed |
| Licensing body | Mining Commission | Not confirmed |
| Coal royalty | 3% or 1%, plus 1% inspection fee (F0624, F0625) | Unknown |
| Clearing of exclusive items | TASAC under GN 184 of 2025 | GN 184 of 2025 does not apply, per Clyde & Co |
| Customs | TRA, TANCIS | TRA, TANCIS |
The Citizen reported on 28 November 2024 that Zanzibar had no dedicated mining law and was preparing one. Shipping Mainland coal through a Zanzibar port does not avoid the Commission's export permit.
Worked example: royalty and charges on a month of coal sales
This example is hypothetical. A mining licence holder in Ruvuma sells 40,000 tonnes in one month. It sells 10,000 tonnes to a Tanzanian cement plant at an illustrative USD 60 a tonne. It ships 30,000 tonnes in bulk through Mtwara at USD 70 a tonne on one bill of lading. We use TZS 2,450 to the dollar; the control number amount governs.
| Charge | Register ID | Calculation | Domestic, USD | Export, USD |
|---|---|---|---|---|
| Gross value | n/a | Tonnes x price | 600,000 | 2,100,000 |
| Royalty | F0624 | 1% domestic industrial; 3% export | 6,000 | 63,000 |
| Inspection fee | F0625 | 1% of gross value | 6,000 | 21,000 |
| HIV Response Levy | F0626 | 0.1% of gross value | 600 | 2,100 |
| Export permit application | F0628 | One consignment | 0 | 100 |
| TASAC clearing, loose bulk | F0390 | Over 3,000 tonnes, one B/L | 0 | 2,500 |
| Total per stream | n/a | Sum of charges | 12,600 | 88,700 |
- Combined: USD 101,300, or TZS 248,185,000, on USD 2,700,000 of sales. That is 3.75% of gross value.
- Council: the 0.25% service levy adds USD 6,750 (TZS 16,537,500) (F0630).
- NEMC: the per-tonne coal charge adds TZS 40,000,000 for 40,000 tonnes mined (F0508). Ten haulage permits at TZS 100,000 add TZS 1,000,000.
- If exports qualified at 1%: export royalty would fall to USD 21,000, saving USD 42,000 (TZS 102,900,000) this month. That is why the written ruling matters.
- Annual fixed cost: rent on a 10 km2 ML at USD 3,000 a km2 is USD 30,000 a year (F0621).
Zatra's professional fee for the licence or export file is quoted separately and is never added to these government charges.
What to do now
- Match the licence to the scale. Citizens start with a PML; foreign-backed projects need a PL, then an ML or SML in a Tanzanian company.
- Fix the royalty band in writing. Ask the Commission whether each sales stream pays 1% or 3%, and keep end-user evidence for industrial sales.
- License the trading arm. If the group buys from other mines, obtain a coal and industrial minerals dealer licence with at least 25% Tanzanian ownership.
- Price the export chain. Book weighing, valuation and sealing per consignment, confirm TASAC's role, and budget port handling.
- Start the EIA early. Register with NEMC once the pit, stockpile and haul route are known, and budget the per-tonne coal charge.
- Register the workplace. Register with OSHA, appoint a qualified mine manager and write methane, fire and roof-control procedures.
- Prepare local content and CSR plans. Check haulage and service contracts against the 2025 joint venture rules.
- Route trouble to an advocate. Default notices, licence cancellations, valuation disputes, seizures of coal and legal opinions need an advocate before any reply.
Key dates
| Date | Event | Source |
|---|---|---|
| 1 November 2010 | Mining Act, 2010 in force | TanzLII |
| 5 November 2010 | GN 408 of 2010 mine safety rules replace the 1999 rules | TanzLII |
| August 2011 | Ngaka coal mine starts production | NDC |
| 10 January 2018 | Mineral rights, trading and local content regulations published | TanzLII |
| 1 July 2022 | 1% royalty for coal used as industrial raw material | Finance Act, 2022 |
| 5 March 2025 | TASAC exclusive items regulations, GN 184 of 2025, made | Clyde & Co |
| 1 July 2025 | 0.1% HIV Response Levy starts | Finance Act, 2025 |
| 12 September 2025 | Local content amendments, GN 563 of 2025, published | Clyde & Co |
| 30 March 2026 | Minister orders a coal association and a review of royalties and port charges | African Mining Market |
Royalty and levy rates change by Act of Parliament, usually from 1 July. Licence rent falls due on the grant anniversary.
How Zatra helps
Zatra's sector business permits service prepares PML, ML and dealer licence files, local content and CSR plans, NEMC and OSHA registrations, and export permit packs. Our investment due diligence service checks licence title, rent, royalty band, environmental compliance and state participation for buyers and lenders. See our Tanzania mining page, the government fees handbook and pricing.
Two cost buckets stay separate. Royalty, the inspection fee, levies, rent, NEMC, OSHA and permit fees are paid by the client to each authority at the official rate against its control number. Zatra's professional fee is quoted on its own and never marked up onto them.
The authorities make every decision. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Licence cancellations, valuation disputes, seizures, prosecutions, court matters and formal legal opinions go to the advocate on our team.
Sources and status
Accurate as at 28 October 2026. Section numbers are from the 2019 text of the Mining Act unless marked R.E. 2023. Fees are from the Zatra fee register at 26 September 2026.
- Mining Act, Cap. 123: TanzLII, text as at 30 Nov 2019; GN 1 of 2018 and GN 2 of 2018: TanzLII, 10 Jan 2018.
- Finance Act, 2022, Part XXV, s.87: Government copy hosted by TCRA, assented 30 Jun 2022; TanzLII record.
- Mining (Safe Working and Occupational Health) Regulations, 1999: TanzLII, revoked by GN 408 of 2010 on 5 Nov 2010.
- Occupational Health and Safety Act, 2003: TanzLII, 2003 text.
- Tanzania Shipping Agencies Act, Cap. 415: TASAC copy, uploaded 2024.
- Power Production: Ngaka and Mchuchuma: National Development Corporation, live Oct 2026.
- Mining Commission, cadastre portal and NEMC: official sites, live Oct 2026.
- Coal royalty change: EY, 23 Jun 2022; UNCTAD Investment Policy Monitor, 2022.
- Clyde & Co: Finance Act 2025 mining changes, 21 Aug 2025; GN 184 of 2025, 9 Jun 2025; GN 563 of 2025, 18 Sep 2025.
- Coal market: African Mining Market, 31 Mar 2026; TanzaniaInvest coal page, 2026; Habitat Media, 24 Apr 2026.
- Projects: Xinhua, 11 May 2026; Daily News on Kiwira, 21 Feb 2026, and on coal output, 18 Jan 2023.
- Zanzibar mining law: The Citizen, 28 Nov 2024.
- Zatra fee register lines F0241, F0343, F0390, F0442, F0498, F0508, F0615, F0616, F0618 to F0626, F0628 to F0631: fees at 26 Sep 2026. Accessed 28 Oct 2026, as were all sources above.
Figures to confirm before you act
- Export royalty band: whether the Commission applies 1% or 3% to coal exported for industrial use abroad
- Royalty review: the outcome of the review the Minister ordered in March 2026
- Indicative prices: the Commission's current coal prices used for gross value
- TASAC scope: whether run-of-mine coal and road exports fall under GN 184 of 2025
- ML rent class: that coal licences are billed at the energy minerals rate of USD 3,000 a km2
- NEMC coal charges: the per-tonne, storage and haulage permit lines in F0508 as they apply to your site
- Safety rules: the current text and any amendments of GN 408 of 2010
- Volumes: 2023 to 2025 production and export figures against the Commission's annual report
- Worked example inputs: USD 60 and USD 70 a tonne and TZS 2,450 to the dollar are assumptions, not quotes
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 a foreign company mine coal in Tanzania?
Yes, through a Tanzanian-incorporated company holding a prospecting licence, then a mining or special mining licence. The Government holds at least 16% free carried shares in ML and SML companies. Primary mining licences are reserved for citizens, so a foreign partner cannot hold one.
Does a cement plant that mines its own coal pay royalty?
Yes. Royalty attaches to minerals produced under the licence, including coal used in the holder's own kiln. The plant should ask the Commission to confirm the 1% industrial raw material band and the value it will use, since no sale price exists.
Can coal be trucked to Kenya or Uganda without a permit?
No. Every export consignment needs a Mining Commission export permit, issued after weighing, valuation, payment and sealing, plus a customs export entry. Trucks crossing without one risk seizure of the coal and prosecution under the Mining Act.
Does a coal mine need a council business licence?
Not for mining itself. The Business Licensing Act excludes miners licensed under the Mining Act (NEW-08-16). A separate trading, transport or depot business in the group may need its own licence and pays the 0.25% service levy on turnover.
Are coal samples for laboratory testing charged royalty?
Section 87 exempts samples for assay or testing whose market value is not more than fifty thousand shillings. Larger bulk samples for combustion or washability tests need a sample export permit and may attract royalty, so agree the size with the Commission first.
Who checks safety in an underground coal mine?
Mine inspectors under the Mining Act enforce the 2010 safety regulations, covering ventilation, gas testing, roof support and accident reporting. OSHA registers the workplace and inspects general occupational health. Report any serious accident at once and check the 2010 text for the exact reporting duty.
Can a coal licence be transferred to a buyer?
A transfer of a mineral right other than a PML needs Commission consent and a USD 3,000 fee; a transfer of shares in a PML costs USD 500 (NEW-06-16). See our guide to renewing and transferring a mining licence.
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.
- Mining Act, Cap. 123 (revised text at 30 Nov 2019): TanzLII, text as at 30 Nov 2019, ss.2, 4 (energy minerals; Mineral Concentrate lists coal), 8(2) and (3), 10, 76(b), 87(1), 88 and 90A read 28 Oct 2026; primary source. Accessed 2026-10-28.
- Finance Act, 2022 (Act No. 5 of 2022), Part XXV, s.87: Government copy hosted by TCRA, assented 30 Jun 2022; s.87 inserts s.87(1)(e) 'coal used as industrial raw material, of one per centum', read 28 Oct 2026; primary source. Accessed 2026-10-28.
- Finance Act, 2022 on TanzLII: TanzLII record of Act No. 5 of 2022, version 30 Jun 2022, checked 28 Oct 2026; primary source. Accessed 2026-10-28.
- Mining (Mineral Rights) Regulations, 2018, GN 1 of 2018: TanzLII, published 10 Jan 2018; fees taken from the Zatra fee register at 26 Sep 2026, accessed 28 Oct 2026; primary source. Accessed 2026-10-28.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: TanzLII, published 10 Jan 2018, amendments to 17 May 2022 listed, checked 28 Oct 2026; primary source. Accessed 2026-10-28.
- Mining (Safe Working and Occupational Health) Regulations, 1999, GN 219 of 1999: TanzLII, marked revoked on 5 Nov 2010 by GN 408 of 2010, read 28 Oct 2026; primary source. Accessed 2026-10-28.
- Occupational Health and Safety Act, 2003: TanzLII, Act No. 5 of 2003, ss.2, 16 and 17 read 28 Oct 2026; primary source. Accessed 2026-10-28.
- Tanzania Shipping Agencies Act, Cap. 415: TASAC official copy uploaded 2024, accessed 28 Oct 2026; primary source. Accessed 2026-10-28.
- National Development Corporation: Power Production (Ngaka and Mchuchuma): NDC official website, live Oct 2026, read 28 Oct 2026; state corporation source. Accessed 2026-10-28.
- Mining Commission (Tume ya Madini): Mining Commission official website, live Oct 2026, accessed 28 Oct 2026; regulator. Accessed 2026-10-28.
- Online Mining Cadastre Transactional Portal: Mining Commission, live Oct 2026, accessed 28 Oct 2026; regulator portal. Accessed 2026-10-28.
- National Environment Management Council: NEMC official website, live Oct 2026, accessed 28 Oct 2026; regulator. Accessed 2026-10-28.
- EY: Tanzania's Parliament passes Finance Bill 2022: EY Tax News, published 23 Jun 2022, read 28 Oct 2026; independent professional source. Accessed 2026-10-28.
- UNCTAD Investment Policy Monitor: Tanzania Finance Act 2022 mining incentives: UNCTAD, measure recorded 2022, read 28 Oct 2026; independent international source. Accessed 2026-10-28.
- Clyde & Co: Key Mining Act amendments introduced by the Finance Act, 2025: Clyde & Co, published 21 Aug 2025, read 28 Oct 2026; independent law firm source. Accessed 2026-10-28.
- Clyde & Co: New regulations governing clearance of designated exclusive items: Clyde & Co, published 9 Jun 2025 on GN 184 of 2025, read 28 Oct 2026; independent law firm source. Accessed 2026-10-28.
- Clyde & Co: Amendment to the Mining (Local Content) Regulations by GN 563 of 2025: Clyde & Co, published 18 Sep 2025, read 28 Oct 2026; independent law firm source. Accessed 2026-10-28.
- African Mining Market: Tanzania issues directive for coal association: African Mining Market, published 31 Mar 2026, read 28 Oct 2026; independent news source. Accessed 2026-10-28.
- TanzaniaInvest: Coal in Tanzania: TanzaniaInvest sector page, updated 2026, read 28 Oct 2026; independent news source. Accessed 2026-10-28.
- Habitat Media: Report warns coal delays could cost 32,000 lives as Tanzania ramps up production: Habitat Media, published 24 Apr 2026, citing Ministry of Minerals data, read 28 Oct 2026; independent news source. Accessed 2026-10-28.
- Xinhua: Tanzania to launch major iron ore, coal projects in 3 months: Xinhua, published 11 May 2026, read 28 Oct 2026; independent news source. Accessed 2026-10-28.
- Daily News: Kiwira Mine tasked to increase coal production: Daily News, published 21 Feb 2026, read 28 Oct 2026; news source. Accessed 2026-10-28.
- Daily News: Tanzania eyes to produce more coal in three regions: Daily News, published 18 Jan 2023, quoting the Mining Commission Executive Secretary, read 28 Oct 2026; news source. Accessed 2026-10-28.
- The Citizen: How Zanzibar hopes to promote economic growth with mining law: The Citizen, published 28 Nov 2024, read 28 Oct 2026; independent news source. Accessed 2026-10-28.
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/.