Closing a Company in Tanzania: Deregistration, Strike-Off and Tax Exit
How do you actually close a Tanzanian company? Through the Companies Act path that matches the facts: strike-off / deregistration where the company is dormant and eligible, or winding up where it is not. TRA still wants an exit (outstanding returns, VAT, PAYE), and a struck-off company that still holds a mineral right or a bank account is a ghost the next buyer cannot take. Confirm brela.go.tz and tra.go.tz. This page reprints no strike-off fee. Restoration of a struck-off company is a sibling file.
This page is the exit file. It is not a restoration walkthrough, not a share-transfer, and not a services landing. The post→services twins for company-changes and share-transfer stay redirects.
- Restoration: struck-off revival
- TIN identity: close the tax file too
As at 10 September 2026.
Two exits people confuse
| Path | When it is the right door | When it is not |
|---|---|---|
| Strike-off / deregistration as live-named | Dormant, no remaining assets/liabilities the live form allows | A trading company with creditors, licences, or a mine |
| Winding up | Assets, creditors, or a solvent distribution to run | A “quick strike-off” to dodge TRA |
TRA does not forget a TIN because BRELA struck the name. File the tax exit. Banks will not close an account on a WhatsApp. Sector licences (Mining Commission, TIRA, TALA) do not die politely: surrender or expire them on their own desks.
Sequence
- Stop trading. Pay or document creditors.
- Clear TRA heads you actually held: VAT, PAYE, income tax as live practice requires.
- Surrender sector licences. A dealer class on a ghost is how the next inspection starts.
- Take the BRELA strike-off or winding-up path the Act names for your facts.
- Keep the Gazette / BRELA confirmation. Buyers of your assets will ask.
Failure modes: striking off to hide a tax debt; leaving a mineral right on a struck-off holder; assuming a services page is this Insights file. Approvals are not guaranteed. Fees on /pricing/.
Mineral rights and other licences on a ghost
A struck-off company that still appears on the Mining Commission cadastre is how overlap diligence fails. Surrender or transfer the mineral right before strike-off, or restoration becomes a precondition of the next deal. The same logic applies to TIRA, TALA and Cashewnut Board classes. Deregistration is not a broom.
Strike-off, winding up and the TIN that outlives the letterhead
Taking a company off the register is a BRELA file. It is not closing a bank account. It is not a TRA dormancy letter. It is not a name change. Operators collapse those desks into “we closed the company” and then discover the TIN, the lease and the mineral right are still attached to a person that no longer answers mail. Confirm the live strike-off or winding-up card on brela.go.tz. This page reprints no court-day count and no Gazette fee.
Restoration of a struck-off company is a sibling operation, not this page. Tax heads TRA still wants, employees who still have work-permit clocks, sector classes that still name the company, and a bank mandate that still expects signatories must be clean before you ask BRELA to stop the person. A mining licence does not die because you struck off the holder: the Commission still has a person on the cadastre. Transfer or surrender first. OSHA workplaces still exist if people still work there.
Board minutes should name the extract, the TIN, every live class, and that no fee is guessed. Professional fees on /pricing/. Approvals are not guaranteed. As at 11 September 2026, closing the letterhead is not closing the file.
Who still has a claim after the letterhead stops
Landlords, employees with residence clocks, TRA heads, and any sector class that still names the company. Write that list before you file strike-off. A mineral right still sits on the cadastre until you transfer or surrender it. As at 11 September 2026, the extract going dark is not the last desk.
Sources & regulators
Verify before filing: Forms and fees move. Confirm BRELA and TRA. This page reprints no fee.
- BRELA: Strike-off and company status. Confirm live. Accessed 2026-09-10.
- TRA: Tax exit. Accessed 2026-09-10.
- Mining Commission: Surrender mineral rights before the ghost. Accessed 2026-09-10.
Frequently asked questions
Is strike-off the same as winding up?
No. Different Companies Act paths.
Does BRELA close TRA?
No. Exit both.
Can we restore later?
See the restoration sibling. Do not plan a strike-off as a pause button.
Fees?
Not frozen here. Confirm BRELA. Zatra’s fee on /pricing/.
Disclaimer
This article is provided for informational purposes only and does not constitute legal, tax or investment advice. Tanzanian tax law, rates and administrative practice may change through legislative amendment, regulation or administrative directive. The position stated here is read from material published by TRA and TISEZA, and those authorities may change it without notice. Investors should obtain professional advice on their own facts before relying on a licence class, permit route or compliance deadline. Zatra Consultants Limited does not issue licences, permits, tax clearances or approvals, and gives no assurance of any regulatory outcome.
Sources & regulators
Verify before filing: Fees, forms and timelines change. Confirm the current schedule on the linked regulator portal before you budget or submit.
- Business Registrations and Licensing Agency (BRELA): Competent authority for companies, business names and related corporate filings. Accessed 2026-08-15.
- BRELA Online Registration System (ORS): Current online company-registration gateway. Confirm live forms before filing. Accessed 2026-08-15.
- BRELA Beneficial Ownership System (BOS): Beneficial-ownership disclosure gateway. Confirm current fields and deadlines. Accessed 2026-08-15.
- Tanzania Revenue Authority (TRA): TIN, VAT, returns and tax administration. Confirm live steps on the TRA portal. Accessed 2026-08-15.
- Tanzania Investment and Special Economic Zones Authority (TISEZA): Investment registration and SEZ/EPZ orientation where the project qualifies. Accessed 2026-08-15.