Gratuity Tax Tanzania: Severance, Terminal Pay and Pensions
Is gratuity taxed in Tanzania? Yes. The Income Tax Act, Cap. 332 R.E. 2023, counts gratuity, leave pay, notice pay and payments for redundancy or loss of employment as employment income, so the employer withholds PAYE when it pays them. Non-resident employees pay a final 15%. Benefits under the PSSSF Act are excluded, and terminal lump sums may be spread over earlier years.
Gratuity tax Tanzania questions arrive at the worst moment: the day a final pay packet is calculated. The employee wants to know what will reach the bank account. The employer needs to know what to withhold, what to remit to TRA, and which levies sit on top. This guide answers both, payment by payment.
Whether a payment is owed at all is a labour law question, covered in our guides to severance pay in Tanzania and fixed-term contracts. Here we cover the tax side, on the Mainland and in Zanzibar.
What the law says
The starting point is section 7 of the Income Tax Act, Cap. 332 R.E. 2023, as published by TRA. Section 7(2) lists payments that form part of an individual's gains or profits from employment. Three of its items decide almost every terminal payment:
- "payments of wages, salary, payment in lieu of leave, fees, commissions, bonuses, gratuity" and allowances;
- "payment for redundancy or loss or termination of employment";
- "retirement contributions and retirement payments" made by the employer or an associate.
Section 7(3) then lists what is left out. It excludes exempt amounts and final withholding payments. It also excludes retirement contributions and retirement payments exempted under the Public Service Social Security Fund Act. There is no general exclusion for gratuity, severance or notice pay.
Two further subsections deal with timing. Section 7(4) allows certain payments received late, including terminal payments, to be allocated equally across the year of receipt and earlier years. Section 7(5) deals with compensation for the termination of a contract, whether or not the contract provides for it. It caps the taxable amount and deems it to accrue after termination.
The collection mechanism is section 104, withholding by employers. Retirement savings sit in Part V, Division II: section 61 (contributions to approved funds), section 62 (taxation of retirement funds) and section 63 (retirement payments). We read those three sections in the R.E. 2019 text on TanzLII, where they carry the same numbers.
The Finance Act, 2026 did not touch any of these provisions. Its Income Tax Act part amends sections 10, 33A, 44, 116, 116A, 118 and the First Schedule only.
Who is affected?
Any employer that pays a final settlement is a withholding agent for it. That includes:
- Private employers closing a redundancy programme or a single dismissal.
- Employers whose fixed-term or expatriate contracts carry an end-of-contract gratuity.
- Employers settling a CMA award or a negotiated exit with compensation.
- Public bodies paying staff who are members of PSSSF, where part of the package is exempt.
- Employees and expatriates who need to know their net figure before they sign a settlement.
Payroll managers in Zanzibar are affected too, because income tax is a Union tax.
How is each terminal payment taxed?
The table below maps each common payment to its tax treatment. The "PAYE" column assumes a resident employee. A non-resident employee is taxed at 15% of gross employment income as a final withholding instead (register ID F0182).
| Payment | Labour law source | Income tax treatment | PAYE withheld? |
|---|---|---|---|
| Salary to the last day worked | ELRA s.45(1)(a) | Employment income, s.7(2) | Yes, monthly bands |
| Payment in lieu of notice | ELRA s.42(5) and s.45(1)(d) | Employment income, s.7(2) | Yes |
| Accrued and pro rata leave pay | ELRA s.45(1)(b) and (c) | "Payment in lieu of leave", s.7(2) | Yes |
| Severance pay | ELRA s.43 | Payment for redundancy or termination, s.7(2); spreading under s.7(4) to confirm | Yes |
| Contractual gratuity | Contract or policy | "Gratuity", s.7(2) | Yes |
| Compensation for unfair termination or early end of contract | ELRA s.41 and s.41A | Employment income with the s.7(5) cap and accrual rule | Yes |
| Transport to place of recruitment | ELRA s.44 | Recruitment passage excluded in defined cases under s.7(3); cash allowances to confirm | Depends |
| PSSSF benefits | PSSSF Act | Excluded by s.7(3) and the PSSSF Act | No |
| NSSF pension or lump sum | NSSF Act and benefit rules | Paid by the fund, not the employer; exemption to confirm | Not through payroll |
The ELRA references follow the Employment and Labour Relations Act, Cap. 366 R.E. 2023 on TanzLII. Older material numbers them one lower.
Is severance pay taxable in Tanzania?
Yes. Severance under section 43 of the Employment and Labour Relations Act is at least seven days' basic wage for each completed year of continuous service, up to ten years. It is a payment made because the employer ended the employment. That places it inside section 7(2) as a "payment for redundancy or loss or termination of employment".
We found no exemption for statutory severance in the Act text we read. ELRA decides whether the money is owed; the Income Tax Act decides how it is taxed.
The real question is timing. TRA's PAYE guidance says terminal lump sums, which include redundancy, are spread over six years or the actual years of employment. Other lump sums are taxed in the year paid. The independent PaySpace Tanzania tax guide 2025 reads it the same way, with a six-year cap.
Spreading helps only lower earners, as the worked example below shows.
How is gratuity taxed for fixed-term and expatriate staff?
A gratuity is named in section 7(2) and is taxable employment income, whatever the contract calls it. What matters is that the employer pays it because of the employment.
Three points come up with fixed-term and expatriate contracts:
- No statutory severance on expiry. Section 43(3)(c) of ELRA excludes an employee whose fixed-term contract has ended by its term. FB Attorneys reached the same view for a departing expatriate, citing the R.E. 2019 number. Any gratuity therefore comes from the contract alone.
- Residence decides the rate. A resident employee pays PAYE on the progressive bands. A non-resident employee of a resident employer suffers 15% as a final tax (F0182). Residence follows section 86 of the Act and is tested each year.
- Accrual does not move the tax point. An employer may accrue the gratuity monthly in its books. The employee is taxed when it is paid, and PAYE is due then.
Whether a contract-end gratuity counts as a "terminal" lump sum that may be spread is not settled in the sources we read. TRA's page names redundancy expressly. PaySpace lists gratuity among terminal payments. Until TRA confirms the position in writing, withhold on payment and treat any spreading claim as a matter for the employee's own TRA account.
A foreign employee leaving Tanzania will also need the work permit closed properly. Our guide to changing employer on a work permit covers the labour side.
What about payment in lieu of notice and leave pay?
Both are taxable. ELRA section 42(5) allows an employer to pay the remuneration the employee would have earned during the notice period instead of giving notice. That is remuneration, and section 7(2) catches it.
Leave pay is named expressly. Section 7(2) includes "payment in lieu of leave", and ELRA section 45(1)(b) and (c) require both accrued and pro rata leave to be paid on exit. Our guide to annual leave entitlements covers how many days are owed.
Neither is a redundancy payment in its own right. TRA's guidance taxes lump sums of this kind in the year paid, so both fall into the final month's PAYE.
Are compensation awards and settlement payments taxable?
Yes, within limits. Section 7(5) applies to compensation for the termination of any contract of employment, whether or not the contract provides for it. The rule depends on the contract type:
- Fixed-term contract. The taxable amount cannot exceed what the employee would have received for the unexpired term. It is treated as accruing evenly over that unexpired period.
- Open-ended contract with a compensation clause. The amount is treated as accruing immediately after termination, at the rate the employee was earning before it.
- Open-ended contract without such a clause. The same accrual rule applies, and the taxable amount cannot exceed three years' remuneration at that rate.
This matters for CMA awards. The compensation bands in ELRA section 41(1)(c) were reset by the Labour Laws (Amendments) Act, No. 4 of 2025. They now run from 6 to 24 months' remuneration. A new section 41A allows compensation for the remaining term of a fixed-term contract. Both fall within section 7(5). The independent note by Auditax International reads sections 7(4) and 7(5) in the same way.
A settlement agreement should state the gross amount, the PAYE withheld and who bears it.
Are pension and retirement payments taxed?
It depends on who pays. The table separates the routes.
| Payment | Paid by | Position | Status |
|---|---|---|---|
| Employee and employer contributions to NSSF or PSSSF | Payroll | Employee share deducted before PAYE, up to the statutory amount (ITA s.61) | Settled |
| PSSSF pension, commuted pension and other benefits | PSSSF | "All contributions and benefits payable under this Act shall not be subject to income tax" (PSSSF Act s.56(1)); excluded by ITA s.7(3) | Settled |
| NSSF pension, commuted pension or special lump sum | NSSF | Not paid by the employer, so outside s.7(2); exemption paragraph in the Second Schedule to confirm | Verify |
| Payments from an unapproved resident fund | The fund | Gains exempt if the fund is resident, taxable if non-resident (ITA s.63) | Settled |
| Employer-funded retirement lump sum paid directly | Employer | "Retirement payments" in s.7(2); taxable through PAYE unless an exemption applies | Verify |
The Public Service Social Security Fund Act, 2018, published by the Ministry of Labour, contains the PSSSF exemption in section 56(1). Sections 40(5) and 41(2) say the same of certain pensions paid from the Consolidated Fund.
The National Social Security Fund Act, Cap. 50 (R.E. 2015 copy) says no income tax is charged on members' contributions to the Fund. It does not, in the text we read, exempt benefits expressly. We could not read the Second Schedule of the Income Tax Act in an official copy this session. So we place NSSF benefits under "verify" rather than repeat a remembered exemption.
Fund rules on lump sums changed in 2024. Clyde & Co summarises GN 140 of 2024, which added special lump sums for foreigners leaving the Mainland and other groups. Our explainer on how an NSSF or PSSSF pension is calculated covers the benefit formulas.
How does the employer withhold PAYE on a final settlement?
Section 104 makes the employer responsible for withholding tax from every payment that forms employment income. TRA's PAYE page puts it plainly: employers must withhold from "salaries, wages and all other payments forming taxable income". A final settlement is no different.
The practical sequence is:
- Run the last salary through payroll as normal, deducting the employee's pension contribution first.
- Add leave pay, notice pay and any non-terminal gratuity to that month's taxable pay.
- Decide how severance and other terminal lump sums are treated, and record the basis on the file.
- Withhold PAYE on the monthly bands, or at 15% final for a non-resident.
- Remit and file within seven days after the month of deduction, per TRA's Taxes and Duties at a Glance 2025/26.
An employer that pays without withholding remains liable for the tax, with interest and penalties under the Tax Administration Act. Our guide to TRA tax debt recovery shows how TRA collects arrears from employers.
PAYE bands and payroll levies: register figures
Rates used in the examples, with Zatra fee register IDs.
| Register ID | Item | Rate or amount |
|---|---|---|
| F0176 | PAYE, monthly taxable income up to TZS 270,000 | Nil |
| F0177 | PAYE, TZS 270,001 to 520,000 | 8% of the amount above TZS 270,000 |
| F0178 | PAYE, TZS 520,001 to 760,000 | TZS 20,000 plus 20% above TZS 520,000 |
| F0179 | PAYE, TZS 760,001 to 1,000,000 | TZS 68,000 plus 25% above TZS 760,000 |
| F0180 | PAYE, above TZS 1,000,000 | TZS 128,000 plus 30% above TZS 1,000,000 |
| F0181 | Annual tax-free threshold | TZS 3,240,000 a year |
| F0182 | Non-resident employee | 15% of gross employment income, final |
| F0276 | Skills and Development Levy, Mainland | 3.5% of gross emoluments, employers with 10 or more employees |
| F0278 | Zanzibar SDL (register pointer) | 4% of gross emoluments, employers with 4 or more employees |
| F0279 | NSSF contribution | 20% of wage; employee share not above 10% |
| F0280 | PSSSF contribution | 20% of monthly salary: 15% employer, 5% employee |
| F0281 | WCF employer contribution | 0.5% of employees' gross monthly earnings |
Do SDL and WCF apply to terminal payments?
SDL is an employer levy on gross emoluments, not a tax on the employee. TRA's SDL page defines gross emoluments to include pay in lieu of unused leave, bonuses and gratuity. So SDL at 3.5% (F0276) applies to leave pay and gratuity for any employer with ten or more employees. Our SDL guide covers the exemptions.
Severance and notice pay are not named on that page. The definition also covers "other allowances" and all payments tied to employment, so many payrolls include them. Confirm with TRA before excluding either from the SDL base.
WCF is charged at 0.5% of employees' gross monthly earnings (F0281). Whether the Fund treats severance or a lump-sum gratuity as "earnings" is not stated in the material we read. Our WCF employer guide explains the annual return where this is reconciled.
NSSF contributions follow the Fund's definition of "wage". The R.E. 2015 copy we read includes allowances paid in connection with termination, but the text is garbled at that point. PaySpace lists payment in lieu of notice in the NSSF base. Treat the NSSF base on terminal pay as a point to confirm with the Fund.
Worked example: three final settlements in TZS
All three employees are hypothetical. We use a daily wage of monthly basic divided by 30 for illustration. The labour guide on severance pay discusses the daily rate in detail. PAYE uses register bands F0176 to F0180.
Case 1: Neema, logistics manager, Dar es Salaam, made redundant after 8 years. Basic pay is TZS 2,400,000 and allowances TZS 600,000, so gross monthly pay is TZS 3,000,000. The employer pays 28 days' notice instead of notice.
| Item | TZS | Calculation |
|---|---|---|
| October salary | 3,000,000 | Gross monthly pay. |
| Notice pay, 28 days | 2,800,000 | 3,000,000 / 30 x 28. |
| Leave pay, 10 untaken days | 800,000 | 80,000 basic daily rate x 10. |
| Severance | 4,480,000 | 80,000 x 7 days x 8 years. |
| Gross final payment | 11,080,000 | Sum of the four lines. |
| Employee NSSF, 10% of salary | (300,000) | F0279; on salary only, base for other items to confirm. |
| Taxable pay for October | 10,780,000 | 11,080,000 less 300,000. |
| PAYE | (3,062,000) | 128,000 + 30% x 9,780,000. |
| Net to Neema | 7,718,000 | 11,080,000 less 300,000 less 3,062,000. |
A normal month would have cost Neema TZS 638,000 in PAYE. The extra TZS 2,424,000 is exactly 30% of the TZS 8,080,000 in notice, leave and severance pay. Spreading the severance over six years would not help her. Her annual taxable income is far above the top band, so every extra shilling is taxed at 30% in any year.
The employer also owes SDL at 3.5% (F0276). On salary and leave pay of TZS 3,800,000 that is TZS 133,000. If notice and severance are in the base too, add TZS 254,800. WCF at 0.5% (F0281) on salary alone is TZS 15,000.
Case 2: Juma, warehouse clerk, made redundant after 6 years. Gross monthly pay is TZS 500,000, all basic. Severance is 16,667 x 7 x 6, rounded to TZS 700,000. His normal taxable pay after NSSF is TZS 450,000, which bears PAYE of TZS 14,400.
- Taxed in one month: 450,000 + 700,000 = 1,150,000. PAYE is 128,000 + 30% x 150,000 = TZS 173,000. The severance costs him TZS 158,600 in tax, about 23%.
- Spread over six years: TZS 116,667 is added to each year. His annual taxable pay of TZS 5,400,000 stays inside the 8% band, which ends at TZS 6,240,000. The tax is about 9,333 a year, or TZS 56,000 in total.
Spreading would save Juma about TZS 102,600, so the employer should document the method it used.
Case 3: an expatriate engineer at the end of a two-year contract. The contract gratuity is TZS 36,000,000. There is no statutory severance because the contract ended by its term.
- If she is non-resident for the year, PAYE is 15% final (F0182): TZS 5,400,000.
- If she is resident and already in the top band, PAYE is 30%: TZS 10,800,000.
The TZS 5,400,000 difference turns on the residence test.
Mainland and Zanzibar: who collects what?
Income tax is a Union tax. The Income Tax Act applies in Zanzibar, and TRA collects PAYE there. TRA's Glance 2025/26 prints one PAYE table for the Mainland and Zanzibar. The Zanzibar Revenue Authority's list of taxes covers VAT, hotel levy, stamp duty and other island taxes, but not PAYE.
| Item | Mainland | Zanzibar |
|---|---|---|
| Tax on gratuity, severance and notice pay | Income Tax Act, PAYE to TRA | Same Act, PAYE to TRA |
| Entitlement to severance and terminal pay | ELRA, Cap. 366 R.E. 2023 | Employment Act, No. 11 of 2005 (Zanzibar) |
| Skills levy | 3.5%, 10 or more employees (F0276), to TRA | Zanzibar law; register shows 4%, 4 or more employees (F0278); 2026 change to confirm |
| Pension fund | NSSF or PSSSF | Zanzibar Social Security Fund (ZSSF) |
| Work injury fund | WCF (F0281) | Confirm current coverage with WCF and ZSSF |
The skills levy in Zanzibar is the point to check. RSM's Tanzania Tax Guide 2025/26 prints 5%. TRA's Glance prints 4%. Our Zanzibar payroll taxes guide reports a cut to 3% from 1 July 2026, still marked to verify.
Key dates and deadlines
| Event | Source | Time limit |
|---|---|---|
| Pay all terminal amounts | ELRA s.45(1) | On termination |
| Issue the certificate of service | ELRA s.45(2) | On termination |
| Remit PAYE and file the monthly return | TRA Glance 2025/26 | Within 7 days after the month of deduction |
| Pay and file SDL | TRA SDL page | By the 7th of the following month |
| NSSF contributions | RSM Tax Guide 2025/26 | By the last day of the following month |
| WCF contributions | RSM Tax Guide 2025/26 | By the last working day of the following month |
| Severance qualifying service | ELRA s.43(2) | 12 months' continuous service |
What to do now
- Classify every payment. List each line in the settlement as salary, leave pay, notice pay, severance, gratuity or compensation, with its labour law source.
- Confirm residence. For expatriates, test residence for the year before choosing between the bands and the 15% final rate.
- Decide the timing method. Record whether any terminal lump sum is taxed in the month paid or spread under section 7(4), and keep the working.
- Gross up deliberately. If the employer promised a net figure, compute the gross that produces it and state both in the agreement.
- Set the levy bases. Decide which items enter SDL, WCF and NSSF, and confirm doubtful items with TRA, WCF or NSSF.
- Remit on time. Pay PAYE and SDL within seven days after the month of payment, and give the employee an itemised payslip.
- Escalate disputes early. If the employee challenges the amount or TRA questions the method, involve an advocate before positions harden.
How Zatra helps
Zatra's payroll compliance team prepares final settlement computations, PAYE and levy schedules, and the payslip and file note that support them. Our tax advisory service reviews settlement agreements, gross-up clauses and expatriate residence positions before signature. Where TRA queries a past settlement, our TRA audit and dispute team reconciles the records.
Tax, levies and contributions are paid to TRA, WCF and the pension funds 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. TRA decides tax positions, and the CMA and the courts decide labour disputes.
Unfair termination claims, CMA and Labour Court proceedings, tax appeals and formal legal opinions are matters for an advocate of the High Court. We work alongside your advocate or introduce one. To start, contact Zatra with the contract, the termination letter and the draft settlement.
Sources and status
Accurate as at 3 November 2026.
- The Income Tax Act, Cap. 332 R.E. 2023. Tanzania Revenue Authority, R.E. 2023 (2025 print). Accessed 3 Nov 2026.
- Income Tax Act, 2004, version of 30 November 2019. TanzLII, 2019. Accessed 3 Nov 2026.
- The Finance Act, 2026. Tanzania Revenue Authority, assented 30 June 2026. Accessed 3 Nov 2026.
- Pay As You Earn. Tanzania Revenue Authority, undated page, 2026. Accessed 3 Nov 2026.
- Skills Development Levy (SDL). Tanzania Revenue Authority, undated page, 2026. Accessed 3 Nov 2026.
- Taxes and Duties at a Glance 2025/26. Tanzania Revenue Authority, 2025. Accessed 3 Nov 2026.
- Employment and Labour Relations Act, Cap. 366 R.E. 2023. TanzLII, version of 31 December 2023. Accessed 3 Nov 2026.
- Public Service Social Security Fund Act, 2018. Ministry of Labour (kazi.go.tz), 2018. Accessed 3 Nov 2026.
- National Social Security Fund Act, Cap. 50 R.E. 2015. Ministry of Labour (kazi.go.tz), 2015. Accessed 3 Nov 2026.
- Taxes and levies. Zanzibar Revenue Authority, undated page, 2026. Accessed 3 Nov 2026.
- Africa tax guide: Tanzania. PaySpace, 2025. Accessed 3 Nov 2026.
- Taxation of terminal benefits in Tanzania. Auditax International, 30 September 2024. Accessed 3 Nov 2026.
- Tanzania Tax Guide 2025/26. RSM Tanzania, 2025. Accessed 3 Nov 2026.
- Severance pay on fixed term contract. FB Attorneys, 25 December 2023. Accessed 3 Nov 2026.
- Key changes to Tanzania's Benefits Regulations. Clyde & Co, 28 October 2024. Accessed 3 Nov 2026.
Figures to confirm before you act
- The exact allocation rule in section 7(4) and whether TRA applies it to contract-end gratuity: confirm with TRA in writing.
- The Second Schedule paragraph, if any, exempting NSSF pensions and lump sums: not read in an official copy this session.
- Whether severance and notice pay enter the SDL base, and whether lump sums count as WCF earnings.
- The NSSF contribution base on terminal pay, given the garbled "wage" definition in the R.E. 2015 copy.
- The Zanzibar skills levy rate and threshold after the Zanzibar Finance Act 2026.
- Severance entitlement under the Zanzibar Employment Act, No. 11 of 2005: confirm the section before advising.
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 employer pay severance net of tax to be generous?
It can agree to bear the tax, but the tax still exists. The employer must gross the payment up so that PAYE is withheld on the larger figure. The grossed-up amount is itself employment income, so the arithmetic needs care and a written formula.
Does a resignation change how the final pay is taxed?
Not for salary, leave pay or a contractual gratuity, which are taxed the same way whatever ended the employment. A resigning employee is not normally owed statutory severance, because ELRA ties it to termination by the employer, so the redundancy spreading question does not arise.
Is a death gratuity paid to a family taxed?
A payment from PSSSF to dependants is covered by the PSSSF Act exemption. A gratuity paid by a private employer to a deceased employee's estate is less clear, and the treatment should be confirmed with TRA before payment. Pay it through the estate's administrator, not to individual relatives informally.
Should PAYE on a terminal payment appear on the normal monthly return?
Yes. The final settlement is part of the payroll for the month it is paid, and the PAYE goes on that month's return. Keep a separate schedule showing each component so that a later TRA review can follow the calculation.
Can the employee reclaim tax if spreading would have produced less?
Possibly, through the employee's own TRA account, where earlier years' tax can be recomputed. The employee will need the employer's payslip and a letter showing the terminal amount and years of service. Expect TRA to ask for evidence before it agrees.
Is an ex gratia payment on retirement taxable?
An ex gratia payment from the employer is still made because of the employment, so section 7(2) treats it as employment income. Calling it voluntary does not change that. Only an exemption in the Act, or payment through an exempt fund, takes it outside PAYE.
Do HESLB loan deductions apply to the final settlement?
HESLB repayments are deducted from salary under the loans board law, not the Income Tax Act. Whether they apply to lump sums depends on that law and the board's guidance. Our HESLB employer guide covers the rules.
Does a Zanzibar employer file PAYE with ZRA?
No. PAYE is a Union income tax, and TRA collects it in Zanzibar through its Zanzibar offices. ZRA administers island taxes such as VAT, hotel levy and stamp duty. Zanzibar employers still deal with ZSSF and the Zanzibar skills levy separately.
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 Income Tax Act, Cap. 332 R.E. 2023: Tanzania Revenue Authority, R.E. 2023 (2025 print). Accessed 2026-11-04.
- Income Tax Act, 2004, version of 30 November 2019: TanzLII, 2019. Accessed 2026-11-04.
- The Finance Act, 2026: Tanzania Revenue Authority, assented 30 June 2026. Accessed 2026-11-04.
- Pay As You Earn: Tanzania Revenue Authority, undated page, 2026. Accessed 2026-11-04.
- Skills Development Levy (SDL): Tanzania Revenue Authority, undated page, 2026. Accessed 2026-11-04.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, 2025. Accessed 2026-11-04.
- Employment and Labour Relations Act, Cap. 366 R.E. 2023: TanzLII, version of 31 December 2023. Accessed 2026-11-04.
- Public Service Social Security Fund Act, 2018: Ministry of Labour (kazi.go.tz), 2018. Accessed 2026-11-04.
- National Social Security Fund Act, Cap. 50 R.E. 2015: Ministry of Labour (kazi.go.tz), 2015. Accessed 2026-11-04.
- Taxes and levies: Zanzibar Revenue Authority, undated page, 2026. Accessed 2026-11-04.
- Africa tax guide: Tanzania: PaySpace, 2025. Accessed 2026-11-04.
- Taxation of terminal benefits in Tanzania: Auditax International, 30 September 2024. Accessed 2026-11-04.
- Tanzania Tax Guide 2025/26: RSM Tanzania, 2025. Accessed 2026-11-04.
- Severance pay on fixed term contract: FB Attorneys, 25 December 2023. Accessed 2026-11-04.
- Key changes to Tanzania's Benefits Regulations: Clyde & Co, 28 October 2024. Accessed 2026-11-04.
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/.