Mineral Markets Tanzania: How Gold Must Be Sold, What Is Deducted at the Point of Sale and the 20% Bank of Tanzania Rule
How do mineral markets work in Tanzania? On the Mainland, the Mining Act, Cap. 123, requires anyone buying or selling minerals to do so at markets the Mining Commission sets up, or at its buying stations. At the markets, licensed dealers and brokers buy. Royalty of 6% and a 1% inspection fee fall on a gold sale. Dealers must set aside at least 20% of gold for domestic buyers, led by the Bank of Tanzania.
Mineral markets in Tanzania (masoko ya madini) are the legal venue for small-scale gold and gemstone trade on the Mainland. This guide covers the law, who may sell and buy, the charges at the point of sale, the 20% set-aside, the Bank of Tanzania programme, refineries, the paper trail, offences, Zanzibar and a costed 2 kg example.
What the law says about mineral markets
The Mining Act, the trading regulations and a Bank of Tanzania programme govern where minerals change hands on the Mainland.
- The duty to trade at a market. Section 27C of the Mining Act on TanzLII, in the text revised to 30 November 2019, tells the Mining Commission to establish the Tanzania Mineral and Gem Houses. Section 27C(2) then says a person who wishes to buy or dispose of minerals "shall buy or dispose minerals at the Mineral and Gem Houses".
- Buying stations where no House exists. Section 27C(4) says that where there is no Mineral and Gem House, the Commission shall establish buying stations, mobile or fixed, in active mining areas. It issues broker's licences for specific stations.
- The exception for large holders. Section 27C(3) lets holders of a mining licence or special mining licence dispose of minerals from their own licence areas "at any market of choice".
- Who may hold minerals at all. Section 18(1) bars anyone other than a mineral right holder, a licensed dealer, a licensed broker or a Minerals Import Permit holder from possessing or disposing of minerals. Their employees, agents and contractors are covered when acting for them.
- The set-aside. Section 59 lets the Minister fix a share of minerals that holders must set aside for processing, smelting or refining in Tanzania. Zatra's fee register records that the Finance Act No. 6 of 2024 rewrote section 59 to require not less than 20% of gold.
The trading detail sits in the Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018 on TanzLII, as amended several times. The 2024 amendment, GN 539C of 2024, added the 20% gold rule. The Act applies to Tanzania Mainland only, under section 2.
A note on numbering. The Act was reissued as the Mining Act, Chapter 123 R.E. 2023, held by the Office of the Solicitor General e-Library and issued on 1 July 2025. Its section numbers differ, so we cite the 2019 numbers we read and flag the R.E. 2023 equivalents to confirm.
Who should read this
- Primary mining licence holders selling gold or gemstones from small-scale workings, who must sell through a market or buying station.
- Licensed brokers who buy at named buying stations and sell on to dealers.
- Licensed mineral dealers and exporters, who buy at markets, carry the 20% set-aside and apply for export permits.
- Refinery owners and mining licence holders, who buy set-aside gold or weigh the market route against the Bank.
- Foreign investors planning a gold trading company, who need to know which roles are closed to them.
For the licence behind each role, see our guides to the primary mining licence, the mineral broker licence and the mineral dealer licence.
What is a mineral market, and how is it different from a buying centre?
The Act speaks of Mineral and Gem Houses and buying stations. In practice the Commission runs mineral markets (masoko ya madini) and buying centres (vituo vya ununuzi wa madini).
- Mineral markets are larger trading floors in regional and district centres. The Guardian reported on 21 May 2026 that each hub has smelting and laboratory equipment for grading.
- Buying centres are smaller points closer to the pits, where licensed brokers buy for onward sale to dealers.
The network is large. A Mining Commission officer, Ibrahim Akyoo, put it at 44 mineral markets and 120 buying centres, as Jamhuri Media reported on 18 June 2026. The Guardian gave the same count in May 2026.
The markets began in March 2019. The US Geological Survey's 2019 minerals yearbook records 28 trading centres set up that month to formalise small-scale mining and reduce smuggling. Clyde & Co, on 12 March 2019, traced the duty to a Mining Act amendment.
Prices are published, not negotiated in the dark. The Guardian reported that the Commission posts indicative prices each morning based on international gold prices, adjusted for local purity. On 9 May 2026 the figures were TZS 399,411.59 per gram world price, TZS 359,470.43 at the markets and TZS 351,482.20 at buying centres.
Who may sell and who may buy at a mineral market?
Every party to a market sale needs its own licence. The table sets out what each one may do.
| Party | May sell at a market? | May buy? | May export? | Open to foreigners? |
|---|---|---|---|---|
| Primary mining licence holder | Yes, own production | No | No; sells to a dealer, the Bank or a refinery | No (F0619) |
| Licensed broker | Yes, to dealers | Yes, from authorised miners at named stations | No | No: Tanzanians aged 18 or over and local companies (F0623) |
| Licensed mineral dealer | Yes | Yes, from miners and brokers | Yes, with an export permit after the set-aside | Yes, if at least 25% Tanzanian-held (F0622) |
| Mining or special mining licence holder | Yes, or any market of choice | Not as a holder | Yes, after royalty and fee | Yes |
| Refinery licence holder | Yes, including to the Bank | Buys set-aside gold | Confirm with the Commission | Yes |
Licence fees come from Zatra's fee register at 26 September 2026. A dealer licence costs a USD 200 application fee and USD 1,000 for gold, metallic minerals and coloured gemstones (F0622). A broker licence costs TZS 50,000 to apply and TZS 200,000 to issue (F0623). A primary mining licence costs TZS 50,000 to apply (F0619).
A cash buyer with no licence commits an offence under section 18, wherever the deal happens.
How does a sale at a mineral market work, step by step?
Practice differs by market and mineral. A typical sale runs as follows.
- Arrive with licence and identity. The seller brings the licence under which the gold was won.
- Register the lot. Market staff record the seller, the weight and the source. Jamhuri Media's March 2026 Ministry article describes gold being registered before sale.
- Melt and grade. The market's furnace and laboratory establish weight and purity, which drive the price.
- Agree the price with a licensed buyer. The day's indicative price is the reference point.
- Assess and pay the charges. In practice the Commission officer calculates royalty and fees and issues a GePG control number for payment.
- Pay the seller and issue documents. The buyer pays the seller, and receipts are issued for the sale and the government charges.
- Record and move. The dealer enters the purchase in its minerals register and moves the gold only by the permitted route.
Brokers may buy only within the stations named in their licence. A dealer must keep precious minerals at its licensed place of business or an approved secure location, under the 2018 Regulations as described in our mineral royalty guide.
What is deducted at the point of sale?
The charges below can fall on a gold sale at a market. Rates are quoted from Zatra's fee register at 26 September 2026, with the register ID for each. They match our October 2026 royalty guide.
| Charge | Rate on gold | Register ID | Collected by | Status at a market sale |
|---|---|---|---|---|
| Royalty | 6% of gross value | F0624 | Mining Commission | Applies; 4% if sold to the Bank of Tanzania |
| Inspection fee | 1% of gross value | F0625 | Mining Commission | Applies; 0% on sales to the Bank (F0627) |
| HIV Response Levy | 0.1% of gross value | F0626 | Mining Commission, with royalty | Applies from 1 July 2025 |
| Withholding tax on purchases from PML holders | 2% | F0629 | TRA, through the buyer | Income tax credit; confirm with TRA |
| Service levy | 0.25% of turnover | F0630 | Council | Charged on turnover; per-sale practice unconfirmed |
| NEMC environmental fee on gold | 0.5% of gross value at point of sale | NEW-05-04 | NEMC | Set by GN 588 of 2024; collection at markets unconfirmed |
Who carries the royalty? Section 87(2) of the 2019 text says that where an authorised miner sells to a licensed dealer or broker, the dealer or broker pays the royalty. In practice the price the miner receives reflects the charges. Agree in writing whether the price is gross or net before the gold is weighed.
The 6% plus 1% pairing dates from the 2019 reforms. The USGS yearbook records that the Government then replaced VAT, a withholding tax and other charges on mineral sales with a single 7% charge. The HIV Response Levy was added later; Clyde & Co reported on 21 August 2025 that it is payable at the same time as royalty.
What is the 20% gold set-aside for the Bank of Tanzania?
Since 2024 every authorised miner and licensed dealer must set aside at least one fifth of its gold for domestic buyers. Two instruments carry the rule.
- The Act. Zatra's fee register (F0627) records section 57 of the Finance Act No. 6 of 2024 as rewriting section 59 of the Mining Act to require a set-aside of not less than 20%. Clyde & Co's summary of 8 July 2024 describes the same 20% rule. It notes an exclusion for persons with a Government agreement that says otherwise.
- The Regulations. The Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2024, GN 539C of 2024, were published on 30 June 2024 and commenced on 1 July 2024. We read a copy hosted by VELMA Law.
GN 539C added five rules to regulation 3 of GN 2 of 2018:
- Regulation 3(6): an authorised miner and licensed dealer "shall set aside not less than twenty percent of won or obtained gold". The set-aside gold is traded within the country to refineries, smelters, jewellers or the Government.
- Regulation 3(7): no export permit is issued to a miner or dealer that has not set aside gold.
- Regulation 3(8): the Government, through the Bank of Tanzania, has the right of pre-emption. The Bank, with the Commission, may appoint a licensed dealer to buy on its behalf.
- Regulation 3(9): if the Bank does not take the gold, it notifies the Commission in writing, and domestic refineries, smelters and jewellers may buy.
- Regulation 3(10): by-products derived from set-aside gold may be traded locally or exported.
The Commission's operational start date was 1 October 2024. Reuters, via Mining Weekly on 30 September 2024, reported the directive. Gold was to be delivered to Eye of Africa Ltd in Dodoma or Mwanza Precious Metals Refinery, and paid "according to the Bank of Tanzania arrangements".
The set-aside is a condition of export, not a tax.
How does the Bank of Tanzania gold purchase programme work?
The Bank of Tanzania public notice of 1 October 2024 launched the Domestic Gold Purchase Program. Its terms are:
- Sellers: any mineral rights holder, licensed dealer or refinery with an agreement with the Bank, in any amount. The notice applies the 20% allocation under section 59 to all mineral rights holders and licensed dealers.
- Royalty: 4% instead of 6%.
- Inspection fee: 0% instead of 1%.
- VAT: zero-rated, so a VAT-registered seller can claim input tax.
- Price: the world market price in TZS per gram, published daily by the Mining Commission.
- Payment: 100% within 24 hours of the fire assay report from the approved refinery. The Bank covers refining costs.
TanzaniaInvest reported on 13 August 2026, citing a Ministry of Minerals statement, that 28,701 kg of gold were sold through five domestic refineries in 2025/26. The Bank bought 21,710 kg of that, or 75.64%.
Where do gold refineries fit in?
Refineries are the link between a market purchase and the Bank. Gold for the Bank is refined and assayed first, and payment follows the fire assay report.
- Licensing: a refinery needs a Mining Commission refining licence. The application fee is TZS 150,000 (USD 200), with an annual fee of half the issue fee (F0631). See our mineral processing licence guide.
- Named refineries: the Commission's 2024 directive named Eye of Africa Ltd in Dodoma and Mwanza Precious Metals Refinery. TanzaniaInvest reported three refineries designated for the Bank programme in 2026. We could not confirm the third name from an official list.
- Royalty at refineries: register line F0624 records a 4% rate for gold sold at refinery centres as well as to the Bank. The Bank notice and Clyde & Co confirm 4% for sales to the Bank only, so treat the refinery rate as a figure to confirm.
What paperwork proves a lawful sale?
A lawful sale leaves five records.
- The seller's licence: the PML, mining licence or dealer licence under which the gold was won or bought.
- Payment receipts: GePG receipts for royalty, inspection fee and levy, issued against the control number.
- Sale and purchase records: the market's record of the lot, weight, purity, price and parties.
- The dealer's minerals register: regulation 10 of GN 2 of 2018 requires a register for each mineral, written up after every receipt and disposal. A certified copy goes to the Commission monthly, as our royalty guide explains.
- Movement records: regulation 11 requires minerals in transit to go directly to the prescribed destination.
Two movements need a permit in their own right. Regulation 16A, added by GN 418 of 2022 on 17 May 2022, bars transporting tailings or loaded carbon without a Commission permit. Moving loaded carbon without one carries a fine of TZS 5 million to TZS 10 million, up to twelve months in prison, or both.
For export, the dealer adds an export permit, proof of the set-aside and evidence that royalty or payment in lieu of royalty has been paid. Our mineral export permit guide covers that stage.
What happens if you sell outside a mineral market?
Trading outside the system exposes both sides to prosecution and forfeiture. Penalties below are from the 2019 text.
| Conduct | Provision (2019 text) | Individual | Body corporate |
|---|---|---|---|
| Possessing or disposing of minerals without a licence or authority | s.18(1) and (4) | Fine TZS 5m to 10m, or 1 to 3 years in prison, or both | Fine TZS 20m to 50m |
| Exporting without royalty, fee or security paid | s.18(3) and (4) | Fine TZS 5m to 10m, or 1 to 3 years in prison, or both | Fine TZS 20m to 50m |
| Mining without a mineral right | s.6(1) and (3) | Fine TZS 5m to 10m, or up to 3 years in prison, or both | Fine not less than TZS 50m |
| Minerals from unauthorised mining, or held without a permit | s.6(4) | Forfeited to the Government by the Commission and auctioned | |
| Royalty unpaid 90 days after due | s.66 | 25% penalty on the amount | 50% penalty on the amount |
A conviction also blocks future licences. Sections 74(1)(b) and 81(1)(c) of the 2019 text refuse dealer and broker licences to anyone convicted of an offence relating to buying, selling, possessing or exporting minerals.
A missing set-aside does not create a separate offence under GN 539C. Its sanction is the refusal of an export permit under regulation 3(7).
If gold is seized, or a charge or forfeiture notice arrives, stop and take legal advice. Seizures, prosecutions and forfeiture challenges belong with an advocate, not a consultant.
Does the Mining Act apply in Zanzibar?
No. Section 2 of the Mining Act states that it applies to Tanzania Mainland. The mineral markets, the Commission's licences, the royalty rates and the 20% set-aside are Mainland rules.
Zanzibar has no equivalent we could confirm. The Citizen reported on 28 November 2024 that a Zanzibar mining law was proposed, not enacted, and that the isles relied on their 2015 environmental law. We found no Zanzibar mineral market, trading licence or royalty schedule. Zanzibar's position is therefore unknown in this guide.
Worked example: a PML holder sells 2 kg of gold at a mineral market
This example is hypothetical. A primary mining licence holder in Geita brings 2,000 grams of gold to the Geita mineral market. For the arithmetic we use the market indicative price of TZS 359,470.43 per gram reported for 9 May 2026, so the gross value is TZS 718,940,860. Rates come from the fee register.
| Line | Register ID | Sale to a dealer at the market | Same gross value sold to the Bank |
|---|---|---|---|
| Gross value (2,000 g at TZS 359,470.43) | n/a | TZS 718,940,860 | TZS 718,940,860 |
| Royalty | F0624 | 6%: TZS 43,136,452 | 4%: TZS 28,757,634 |
| Inspection fee | F0625 / F0627 | 1%: TZS 7,189,409 | 0%: TZS 0 |
| HIV Response Levy | F0626 | 0.1%: TZS 718,941 | 0.1%: TZS 718,941 (confirm) |
| Mining Commission charges | n/a | TZS 51,044,802 (7.1%) | TZS 29,476,575 (4.1%) |
| Value after Commission charges | n/a | TZS 667,896,058 | TZS 689,464,285 |
| Withholding tax, if withheld | F0629 | 2%: TZS 14,378,817 | Confirm with TRA |
| Service levy, if charged on the sale | F0630 | 0.25%: TZS 1,797,352 | Confirm with the council |
| NEMC fee, if collected on the sale | NEW-05-04 | 0.5%: TZS 3,594,704 | Confirm with NEMC |
- The Bank route saves TZS 21,568,227 on the same gross value, the 2% royalty gap plus the 1% inspection fee.
- Price differs between routes. The Bank pays the world price on fine gold content after fire assay; the market price is lower and reflects purity. On 9 May 2026 the market price was 90% of the world price of TZS 399,411.59.
- Withholding is a credit. The 2% is income tax withheld for the miner's account, not a cost, if the miner files and claims it.
- The dealer's next step. If a dealer buys the 2 kg to export, it must first set aside at least 400 g, worth TZS 143,788,172 at the same price, for the Bank or a domestic refinery.
What to do now
- Confirm the licence. Check that your PML, broker or dealer licence is current and covers the mineral and station you will use.
- Check the day's price. Read the Commission's indicative price for the market and buying centres before you travel.
- Agree gross or net in writing. State whether the price includes royalty, inspection fee and levy.
- Pay against the control number. Pay only against a GePG control number and keep every receipt.
- File receipts with the lot. Record weight, purity, date, licence number and buyer beside each receipt.
- Dealers: plan the 20%. Place the set-aside with the Bank, a refinery or a jeweller before applying for an export permit.
- Price the Bank route. Compare the 4% royalty, 0% inspection fee and world price with your market terms.
- Route trouble to an advocate. A seizure, a charge, a forfeiture notice or a disputed assessment needs legal advice first.
Key dates
| Date | Event | Source |
|---|---|---|
| 10 January 2018 | GN 2 of 2018 trading regulations published | TanzLII |
| March 2019 | First mineral trading centres open, starting in Geita | USGS |
| 30 November 2019 | Date of the revised Mining Act text on TanzLII, with section 27C | TanzLII |
| 17 May 2022 | GN 418 of 2022: brokers' POS machines and transport permits for tailings and loaded carbon | TanzLII |
| 1 July 2024 | GN 539C of 2024 and Finance Act No. 6 of 2024 in force: 20% set-aside, 4% royalty and 0% fee for the Bank | GN 539C; F0627 |
| 1 October 2024 | Bank of Tanzania launches the Domestic Gold Purchase Program | BoT notice |
| 1 July 2025 | HIV Response Levy of 0.1% in force | F0626 |
| 2025/26 | Bank buys 21,710 kg, 75.64% of refinery sales | TanzaniaInvest |
| June 2026 | Network stands at 44 markets and 120 buying centres | Jamhuri Media |
Rates change by Act of Parliament, usually each 1 July. Procedure can change by regulation or directive at any time.
How Zatra helps
Zatra's sector business permits service prepares Mining Commission files for dealer and broker licences, renewals and export permits. Our tax and regulatory compliance service sets up the receipt, register and withholding records that show what was paid on each lot. See our gold business guide, the gold export guide, the Tanzania mining page and pricing.
Two cost buckets stay separate. Royalty, the inspection fee, levies and licence fees are paid by the client to the authority at the official rate against its control number. Zatra's professional fee is quoted on its own and never mixed with them.
The Mining Commission, the Bank of Tanzania and TRA make every assessment, licence and purchase decision. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Seizures, prosecutions, forfeiture challenges, disputes and formal legal opinions go to the advocate on our team.
Sources and status
Accurate as at 24 October 2026. Fees are from the Zatra fee register at 26 September 2026.
- Mining Act, Cap. 123: TanzLII, text as at 30 Nov 2019, ss.2, 6, 18, 27C, 59, 66 and 87. Accessed 24 Oct 2026.
- Mining Act, Chapter 123 R.E. 2023: Office of the Solicitor General e-Library, issued 1 Jul 2025, record only. Accessed 24 Oct 2026.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: TanzLII, published 10 Jan 2018. Accessed 24 Oct 2026.
- GN 418 of 2022: TanzLII, published 17 May 2022. Accessed 24 Oct 2026.
- GN 539C of 2024: Government Notice of 30 Jun 2024, copy hosted by VELMA Law. Accessed 24 Oct 2026.
- Domestic Gold Purchase Program: Bank of Tanzania public notice, 1 Oct 2024. Accessed 24 Oct 2026.
- Highlights of the Finance Act 2024: Clyde & Co, 8 Jul 2024. Accessed 24 Oct 2026.
- Key Mining Act amendments, Finance Act 2025: Clyde & Co, 21 Aug 2025. Accessed 24 Oct 2026.
- Regulatory changes in Tanzania's mining sector: Clyde & Co on Mondaq, 12 Mar 2019. Accessed 24 Oct 2026.
- Tanzania orders gold dealers to reserve 20%: Reuters via Mining Weekly, 30 Sep 2024. Accessed 24 Oct 2026.
- Mineral hubs transforming Tanzania's mining sector: The Guardian, 21 May 2026. Accessed 24 Oct 2026.
- Masoko ya Madini yaimarisha uwazi: Jamhuri Media, 18 Jun 2026. Accessed 24 Oct 2026.
- Gold production reaches 67.8 tonnes: TanzaniaInvest, 13 Aug 2026. Accessed 24 Oct 2026.
- 2019 Minerals Yearbook: Tanzania: US Geological Survey, advance release Sep 2023. Accessed 24 Oct 2026.
- Zanzibar mining law: The Citizen, 28 Nov 2024, summary only. Accessed 24 Oct 2026.
- Zatra fee register lines F0619, F0622 to F0627, F0629 to F0631 and NEW-05-04: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 24 Oct 2026.
Figures to confirm before you act
- R.E. 2023 numbering: the current numbers for sections 18, 27C and 59; we read the 2019 text
- Section 59 wording: the Finance Act 2024 text of the 20% rule and any later change to its exemptions
- Mineral and Gem Houses regulations: whether the Minister has made regulations under section 27C(6)
- Refinery royalty: whether 4% applies to gold sold at refinery centres other than to the Bank
- Levies at the market: whether HIV levy applies on the Bank route, and whether the service levy and NEMC fee are collected per sale
- Withholding tax: the 2% rate and its credit treatment with TRA
- Indicative price: whether the market price, 90% of world price on 9 May 2026, already allows for royalty and fees
- Third designated refinery and any market or buying centre fees charged to dealers
- Zanzibar: whether a mining law and mineral trading rules are now in force
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 mining licence holder sell gold outside the mineral markets?
Yes. Section 27C(3) lets mining licence and special mining licence holders dispose of minerals from their own licence areas at any market of their choice. They still pay royalty and the inspection fee and still carry the 20% gold set-aside before export.
Can a foreigner buy gold at a Tanzanian mineral market?
Not as an individual buyer off the street. Buyers must hold a broker or dealer licence. Broker licences are closed to foreigners, but a company with at least 25% Tanzanian shareholding can hold a dealer licence and buy at markets through its staff.
Do markets open in the evening?
TanzaniaInvest reported in August 2026 that the Minister directed the Commission to extend market operating hours to 9:00 p.m. Hours may still differ by location, so confirm with the Resident Mines Office for the market you use.
Can a primary mining licence holder sell direct to the Bank of Tanzania?
The Bank's notice opens the programme to any mineral rights holder, and a primary mining licence is a mineral right. In practice gold is delivered through an approved refinery for fire assay. Small lots may be easier to sell at a market, so ask the Bank about minimum quantities.
Does selling at a market require a business licence?
Miners licensed under the Mining Act sit outside the Business Licensing Act for their mining. A dealer or broker company needs its BRELA registration and a TIN; confirm with BRELA whether a business licence is also required. A retail jewellery shop needs its own licence.
What happens to gold bought by the Bank of Tanzania?
Section 27D of the Act creates a National Gold and Gemstone Reserve under the control of the Bank. The Bank's purchases strengthen foreign reserves; Reuters reported in 2024 that the aim was to support the shilling.
Are gemstones sold at the same markets?
Section 27C covers minerals generally, and several hubs trade gemstones as well as gold. Tanzanite and diamonds have their own rules, including the Mererani Controlled Area and diamond trading regulations, so check the specific mineral before you trade.
Can I get my gold back after a seizure?
That depends on why it was seized and whether forfeiture has been ordered. Section 6(4) provides for forfeiture of minerals held without a permit. Do not negotiate informally with officers. Instruct an advocate at once, because time limits for challenges may be short.
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, 6, 18, 27C, 27D, 59, 66, 74, 81 and 87 read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Mining Act, Chapter 123 R.E. 2023: Office of the Solicitor General e-Library, Government Printer, issued 1 Jul 2025, record only (PDF not machine-readable) read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: TanzLII, published 10 Jan 2018, record and amendment history read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2022, GN 418 of 2022: TanzLII, Government Notice published 17 May 2022, regs 13D to 13F and 16A read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2024, GN 539C of 2024: Government Notice published 30 Jun 2024, in force 1 Jul 2024, copy hosted by VELMA Law, regs 3(6) to 3(10) read 24 Oct 2026; primary text. Accessed 2026-10-24.
- Bank of Tanzania: Public notice, Domestic Gold Purchase Program: Bank of Tanzania, dated 1 Oct 2024, read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Clyde & Co: Tanzania tax update, highlights of the Finance Act 2024: Clyde & Co, Peter Kasanda, Imani Mselle and Eliya Nkerebuka, published 8 Jul 2024, read 24 Oct 2026; independent law firm source. Accessed 2026-10-24.
- Clyde & Co: Key Mining Act amendments introduced by the Finance Act, 2025: Clyde & Co, Amreen Ayub and Linda Natai, published 21 Aug 2025, read 24 Oct 2026; independent law firm source. Accessed 2026-10-24.
- Clyde & Co: Regulatory changes in Tanzania's mining sector: Clyde & Co on Mondaq, Peter Kasanda, Amalia Lui and Esther Kilimba, published 12 Mar 2019, read 24 Oct 2026; independent law firm source. Accessed 2026-10-24.
- Reuters via Mining Weekly: Tanzania orders gold dealers to reserve 20% for purchase by central bank: Mining Weekly (Reuters), published 30 Sep 2024, read 24 Oct 2026; independent news source. Accessed 2026-10-24.
- The Guardian: Breakthroughs as mineral hubs are now transforming Tanzania's mining sector: The Guardian (IPP Media), Telesphor Magobe, published 21 May 2026, read 24 Oct 2026; independent news source. Accessed 2026-10-24.
- Jamhuri Media: Masoko ya Madini yaimarisha uwazi, kudhibiti utoroshaji: Jamhuri Media, published 18 Jun 2026, quoting Mining Commission officer Ibrahim Akyoo, read 24 Oct 2026; independent news source. Accessed 2026-10-24.
- TanzaniaInvest: Tanzania gold production reaches 67.8 tonnes, central bank buys 75.64%: TanzaniaInvest, published 13 Aug 2026, citing a Ministry of Minerals statement, read 24 Oct 2026; independent news source. Accessed 2026-10-24.
- US Geological Survey: 2019 Minerals Yearbook, Tanzania: US Geological Survey, advance release Sep 2023, read 24 Oct 2026; independent official statistics source. Accessed 2026-10-24.
- The Citizen: How Zanzibar hopes to promote economic growth with mining law: The Citizen, published 28 Nov 2024, summary only read 24 Oct 2026; independent news source. Accessed 2026-10-24.
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/.