Mineral Processing Licence Tanzania: Processing, Smelting, Refining and Lapidary Licences Compared
Who needs a mineral processing licence in Tanzania? Anyone on the Mainland who processes, smelts or refines minerals without an existing right to do so. The Mining Commission grants a processing licence for up to 10 years and a smelting or refining licence for up to 25 years under the Mining Act, Cap. 123. The application fee is TZS 150,000 or USD 200 (F0631).
A mineral processing licence Tanzania investors need sits beside the EIA certificate, GCLA chemical registration and OSHA registration, not instead of them. This guide compares the five plant licences, lists the documents, fees with register IDs, the Bank of Tanzania refinery route, Zanzibar and a worked example for a gold plant.
What the law says about mineral processing licences
Processing, smelting and refining are mineral rights in their own right. They are not add-ons to a dealer licence or a mining licence. Three instruments govern them.
- The Mining Act, Cap. 123 R.E. 2023. The Mining Commission publishes the revised edition of the Act on its website. Section 8(1)(d) lists four rights under Division D of Part IV: a primary processing licence, a processing licence, a smelting licence and a refining licence. Sections 69 to 72 set out the rules.
- The Mining (Mineral Beneficiation) Regulations, 2018. These are GN 5 of 2018, published on 10 January 2018 and signed by the Minister for Minerals on 9 January 2018. They carry the forms MBF.1 to MBF.7, the fees, licence conditions and the record register. They revoked the 2010 beneficiation regulations, GN 404 of 2010.
- The amendments. GN 46 of 2018, dated 9 February 2018, revoked the First Schedule. GN 136 of 2019 amended the regulations again; the Zatra fee register records that it changed the Schedule heading only.
Older guides cite the 2019 numbering on TanzLII, where the processing licence is section 60 and the smelting and refining licence is section 61. In R.E. 2023 they are sections 70 and 72. This guide uses the R.E. 2023 numbers and shows the old number in brackets where it helps.
Section 7(1) of R.E. 2023 (formerly section 6) bars anyone from carrying on "processing operations except under the authority of a mineral right". The Mining Commission's FAQ page lists "Processing Licence (PCL)", "Smelting Licence (SL)" and "Refinery Licence (RFL)" among the nine licence types it issues.
Who should read this
- Gold plant investors building carbon-in-leach (CIL), carbon-in-pulp, vat leach or elution circuits, including plants that treat tailings bought from small-scale miners.
- Ball mill and sluicing operators in artisanal areas, who now need a primary processing licence.
- Smelter and refinery sponsors for gold, copper or other metals, including refineries that want to supply the Bank of Tanzania.
- Gemstone cutters and polishers, who need a lapidary licence rather than a processing licence.
- Mining licence holders planning to treat third-party ore, and foreign funders checking ownership rules.
If you only buy and sell minerals, start with our mineral broker licence guide or the dealer licence guide. Our older note on smelter and refinery licences gives the policy background; this guide replaces its fee and procedure detail.
Which licence does your plant need?
The licence follows the activity, not the mineral. Match the plant to the row below before you design the application.
| Licence | Activity | Duration | Basis |
|---|---|---|---|
| Primary processing licence | Ball mill operations or sluicing | One year, renewable | Mining Act R.E. 2023 s.71 (former s.60A), added by Act No. 12 of 2022 |
| Processing licence (PCL) | Milling, beneficiating and dressing ore, such as CIL, CIP, vat leach, elution, flotation or gravity plants | Up to 10 years, renewable; Form MBF.2 prints "10 years" | s.70 (former s.60); GN 5 of 2018 reg. 3 |
| Smelting licence (SL) | Smelting concentrates or ore to metal or dore | Up to 25 years, renewable | s.72 (former s.61); GN 5 reg. 4 |
| Refining licence (RFL) | Refining metal to high purity, such as a gold refinery | Up to 25 years, renewable | s.72; GN 5 reg. 4 |
| Large or small lapidary licence | Cutting, polishing, engraving or heat treating gemstones | Large: 5 years from issue | ss.100 to 110 (former ss.86C to 86M), added by Act No. 14 of 2019 |
Section 100(3) states that a lapidary licence "shall apply to gemstones only". A gem cutter therefore does not apply under GN 5. Our gemstone and gold trading guide explains how stones move from mine to cutter.
Section 70(1) is framed for "a person who is not entitled to process minerals". A mine treating its own ore inside its own licence area may already be entitled under its mining licence. A plant treating ore or tailings from other people needs its own processing licence. Confirm the scope with the Commission before you rely on the mining licence alone.
Do foreigners need a Tanzanian partner for a processing licence?
Not under the Act as it reads today. We found no citizen shareholding rule for a processing, smelting or refining licence in Cap. 123 R.E. 2023 or in GN 5 of 2018.
- Section 9(2) limits the primary mining licence to citizens and wholly citizen-owned companies. It names no Division D licence.
- Section 11(1) gives the Government a free carried interest of not less than 16 percent in mining companies under a mining licence or special mining licence. It does not mention processing, smelting or refining.
- Section 9(1) applies to every mineral right. It bars an individual under 18, a non-citizen individual who has not been ordinarily resident for four years, an undischarged bankrupt and a person with certain recent convictions. It bars a company without a physical and postal address in Tanzania, a company in liquidation, and a company with a disqualified director or shareholder.
- Large lapidary licences are the exception. Section 101(3) requires qualified holders with at least 25 percent of the undivided participating shares where the applicant would not qualify for a primary mining licence.
RIVE & Co (9 May 2026) describes the three Division D licences without any shareholding condition, and reserves the 25 percent Tanzanian rule for dealer licences. Practice is a separate question. Applications are scored on local content plans, and the primary processing licence for ball mills may be treated as reserved for citizens in practice. Our note on mining ownership checks covers what the Commission tests. Ask the Commission in writing before you commit capital on a foreign-only structure.
How do you apply for a processing, smelting or refining licence?
Section 36 of the Act sets up the Mining Cadastre to "receive and process applications for mineral rights and mineral processing licences". Applications go through the Mining Cadastre Portal or a regional cadastre office, which forwards them. The Act and GN 5 together require the following.
| Document | Processing licence | Smelting or refining licence | Source |
|---|---|---|---|
| Application form | Form MBF.1 | Form MBF.3 | GN 5 regs. 3(1), 4(1) |
| Prescribed application fee | TZS 150,000 or USD 200 | TZS 150,000 or USD 200 | s.70(2)(a), s.72(2)(a); F0631 |
| Environmental management plan | Yes | Yes | s.70(2)(b), s.72(2)(b) |
| Plant layout | Process plant layout | Smelter or refinery plant layout | s.70(2)(c), s.72(2)(c) |
| Procurement, haulage and processing inputs plan | Yes | Not listed | s.70(2)(d) |
| Waste disposal management plan | Not listed | Yes | s.72(2)(d) |
| Compensation, relocation and resettlement plan | If required | Yes | s.70(2)(e), s.72(2)(e) |
| Company details, directors' names and nationality, memorandum and articles | Yes | Yes | Forms MBF.1 and MBF.3, item 3 |
| Minerals, financial resources, premises description | Yes | Yes | Forms MBF.1 and MBF.3, items 4 to 6 |
| Declaration of previous licences and convictions | Yes | Yes | Forms MBF.1 and MBF.3, items 8 and 9 |
| Other documents the Commission asks for | Yes | Yes | s.70(2)(f), s.72(2)(f) |
Under section 70(3), the Commission registers the applicant and issues the licence "if satisfied with the content of the application". We found no statutory decision period. A company should first hold its BRELA certificate and TIN; see our business registration service.
The Act also lists a processing, smelting or refining application as a "specified application" for priority between competing applicants (section 15). That matters where two plants seek the same site.
How much does a mineral processing licence cost?
The Commission's own fee is small. The First Schedule to GN 5 of 2018, recorded in register line F0631, sets an application fee only. Each charge is paid to the authority at the official amount against a GePG control number.
| Item | Amount | Register ID |
|---|---|---|
| Application, processing licence | TZS 150,000 or USD 200 | F0631 |
| Application, smelting or refining licence | TZS 150,000 or USD 200 | F0631 |
| Renewal application, any of the three | TZS 150,000 or USD 200 | F0631 |
| Annual fee | Half the fee payable for issuance or renewal (GN 5 reg. 5(2)); the Commission assesses the amount | F0631 |
| Export permit application for processed minerals | USD 100 | F0628 |
| Primary processing licence; lapidary licences | Not in the register; the Commission assesses the fee | None |
| Royalty on gold sold at refinery centres or to the Bank of Tanzania | 4% of gross value | F0624, F0627 |
| Inspection fee | 1% of gross value; 0% on gold sold to the Bank | F0625, F0627 |
| HIV Response Levy | 0.1% of gross value, paid with royalty | F0626 |
Fees under GN 5 are not refundable (reg. 5(1)). The Schedule we read lists application fees but no separate issuance fee, so the base for the annual fee is unclear. Ask the Commission for the control number amount rather than budgeting from the half-fee rule.
What other permits does a processing plant need?
The Commission's licence is one file among several. Most plants need four more approvals before they can run.
- EIA certificate from NEMC. A processing plant is a listed project under the Environmental Management Act, Cap. 191. The National Environment Management Council charges TZS 50,000 to apply and TZS 150,000 for a project brief (F0495). Review of a Type A extractive project runs from TZS 5,000,000 to 100,000,000 by project cost (F0498). Our EIA guide explains the stages.
- NEMC annual fee. Category 16 sets TZS 4,000,000 a year for a CIP or CIL plant, 1,000,000 for elution, 300,000 for vat leaching and 1,000,000 for a mineral refinery plant (F0508). Heap leaching is TZS 50,000,000 per heap per quarter.
- GCLA chemical registration. Cyanide, mercury and acids bring the plant under the Industrial and Consumer Chemicals Act, Cap. 182, and the 2020 Regulations, GN 820 of 2020. Fees run to TZS 200,000 for the certificate holder, 200,000 for premises and 40,000 per chemical (F0745), plus annual maintenance (NEW-07-13). See our GCLA mining chemicals guide.
- OSHA workplace registration. Registration with the Occupational Safety and Health Authority has carried no fee since 1 July 2018 (NEW-04-40). The annual inspection fee for mining and quarrying runs from TZS 160,000 to 1,440,000 by size (F0442). Boilers, cranes and pressure vessels are inspected separately (NEW-04-42, NEW-04-43). Read which workplaces must register.
Section 72(2)(b) and section 70(2)(b) ask for the environmental management plan with the licence application, so the NEMC work starts first. Our guide to environmental obligations after the EIA covers audits, tailings and closure.
The Business Licensing Act, Cap. 101, excludes "miners licensed under the Mining Act" from business licensing (NEW-08-16). Whether a processing plant counts as a licensed miner for that purpose is not settled; confirm with BRELA or the council in writing.
What are the conditions and records after grant?
Regulation 8 of GN 5 makes three obligations conditions of every processing, smelting or refining licence.
- Local employment. Employ and train Tanzanian citizens and implement a succession plan for expatriate staff.
- Local procurement. Implement a plan to procure goods and services available in Tanzania.
- Waste. Stack or dump minerals and waste as the Environmental Management Act and its regulations require.
Regulation 6 requires the licence and a signboard to be displayed at the place of business. The signboard must name the holder in letters at least eight centimetres high. Breach is an offence with a fine of up to TZS 5,000,000, up to twelve months' imprisonment, or both.
Regulation 11 requires a register in Form MBF.7 for each variety of mineral and mineral product. Entries are made immediately after receipt, dispatch or disposal. Copies in duplicate go to the Commission each quarter. The printed wording of the quarterly deadline is garbled, so agree the filing date with the Resident Mines Office.
Under regulation 10, a holder in default receives a default notice. If the default is not fixed within 30 days, the licensing authority "shall" suspend or cancel the licence. Inspections are covered in our Mining Commission inspection guide.
How do refineries fit the Bank of Tanzania gold programme?
Gold refineries sit at the centre of the domestic gold purchase programme. The Bank of Tanzania's public notice of 1 October 2024 invites "any mineral rights holder, a licensed dealer, or a refinery with an Agreement with the BOT" to sell gold to the Bank. Payment is made within 24 hours, subject to a fire assay report from the approved refinery.
The Finance Act, 2024 backed the programme with three changes recorded in register line F0627:
- royalty of 4 percent instead of 6 percent on gold sold to the Bank (section 59 of the Finance Act);
- inspection fee of 0 instead of 1 percent (section 61);
- VAT zero-rating, against a gold set-aside of not less than 20 percent (sections 57 and 109).
Section 111(1)(d) of R.E. 2023 already set 4 percent for "gold sold at refinery centers". Section 69 requires mineral right holders to set aside minerals "for processing, smelting or refining within the United Republic". RIVE & Co names the Mwanza and Geita refineries among those processing gold under the programme. A refinery that wants this business needs both a refining licence and a signed agreement with the Bank.
Can a processing licence holder export?
Yes, with a permit for each shipment, and only processed product. Regulation 7(b) of GN 5 lets the holder "export minerals specified in the licence". Regulation 3(2) of the trading regulations, GN 2 of 2018, adds that a processing, smelting or refining licence holder may not export processed minerals without a permit from the Commission. The permit application costs USD 100 (F0628).
Raw ore is a different matter. Section 128(3) states that "no licence or permit shall be issued" for the export of raw minerals and mineral concentrates. Section 128(6) adds that, subject to the Minister's regulations, "all minerals shall be processed within the United Republic". Section 128(4) lets raw minerals leave the Government warehouse only for beneficiation in Tanzania or for authorised dealers.
A plant that imports concentrate for treatment also needs an import permit; the trading regulations carry the forms. Our gold export guide walks through the export file.
What royalty and inspection fee apply to processed minerals?
Royalty is charged on gross value, at the rates in section 111 (formerly section 87).
- Gold and metallic minerals: 6 percent; 4 percent for gold sold at refinery centres or to the Bank (F0624).
- Cut and polished gem: 1 percent, against 6 percent for rough gemstones (F0624).
- Inspection fee: 1 percent of gross value before clearance for export or domestic use (F0625, s.115).
- HIV Response Levy: 0.1 percent from 1 July 2025 (F0626).
Section 112(1)(b) makes a licensed dealer pay in lieu of royalty on gold sold to a smelter or refinery in Tanzania. The licence Forms MBF.2 and MBF.4 also note that the licensee is liable for "the due in lieu payment of royalties" on minerals bought, sold, received or exported. Agree in each supply contract who pays. Our royalty and inspection fee guide covers valuation.
How does Zanzibar handle mineral processing?
Section 2 of the Mining Act states: "This Act shall apply to Tanzania Mainland." The processing, smelting, refining and lapidary licences, and the Mining Commission, do not reach Unguja or Pemba.
The Citizen reported on 28 November 2024 on a proposed Zanzibar mining law. We could not locate an enacted text, its number, its regulator or any processing licence class. Treat the Zanzibar position as unknown.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Law | Mining Act, Cap. 123 R.E. 2023; GN 5 of 2018 | Zanzibar law; enacted text not located |
| Licensing body | Mining Commission (Tume ya Madini) | Confirm with the Revolutionary Government of Zanzibar ministry responsible for minerals |
| Environment | NEMC under Cap. 191 | Zanzibar's own environment authority |
| Company register | BRELA | BPRA |
A Zanzibar plant needs a Zanzibar company; see registering with BPRA.
Worked example: a CIL gold plant at Geita
Kilima Processing Ltd plans a CIL plant with elution to treat tailings bought from primary licence holders near Geita. Project cost is TZS 6 billion and the plant will employ 60 people. The gold price and the TZS 2,500 per dollar rate are assumptions.
Step 1, Commission licence (F0631). The processing licence application fee is TZS 150,000, about USD 60. The annual fee is assessed by the Commission.
Step 2, NEMC.
- EIA application TZS 50,000 and project brief TZS 150,000 (F0495).
- Review of a Type A extractive project costing TZS 5bn to 9.99bn: TZS 8,500,000 (F0498).
- Annual fee: CIL TZS 4,000,000 plus elution TZS 1,000,000, so TZS 5,000,000 a year (F0508).
Step 3, GCLA (F0745). Certificate holder TZS 200,000, premises TZS 200,000, and three chemicals at TZS 40,000 each, TZS 120,000. Annual maintenance for a large user is USD 500 (NEW-07-13).
Step 4, OSHA. Registration is free (NEW-04-40). The annual inspection for a medium mining workplace of 50 to 99 staff is TZS 960,000 (F0442).
First-year government charges: TZS 15,330,000, about USD 6,130, plus USD 500 to GCLA. Totals stay in their own currencies.
Step 5, one month of output. The plant produces 1,000 grams of dore gold valued at an assumed TZS 280,000 a gram. Gross value is TZS 280,000,000, about USD 112,000.
| Charge | Sold for export | Sold to the Bank of Tanzania |
|---|---|---|
| Royalty | 6%: TZS 16,800,000 | 4%: TZS 11,200,000 |
| Inspection fee | 1%: TZS 2,800,000 | 0%: nil |
| HIV Response Levy | 0.1%: TZS 280,000 | 0.1%: TZS 280,000 |
| Total | TZS 19,880,000 | TZS 11,480,000 |
The Bank route saves TZS 8,400,000 a month on this parcel, about USD 3,360. It needs a refinery with a Bank agreement in the chain. Zatra's professional fee is quoted separately and is not part of these figures.
What to do now
- Classify the plant. Match each circuit to a primary processing, processing, smelting, refining or lapidary licence.
- Check eligibility. Test every director and shareholder against section 9(1), and get the Commission's view on foreign ownership in writing.
- Start the EIA. Register the project with NEMC and build the environmental management plan the licence application needs.
- Prepare the file. Assemble Form MBF.1 or MBF.3, the plant layout, procurement or waste plan, and the resettlement plan.
- Apply and pay. Lodge through the cadastre and pay F0631 against the control number.
- Register chemicals and the workplace. File with GCLA and OSHA before commissioning.
- Open the register. Start Form MBF.7 on the first receipt and file copies each quarter.
- Decide the gold route. Choose export, a refinery or the Bank programme, and set royalty terms in each contract.
Key dates and deadlines
| When | Action | Basis |
|---|---|---|
| Before construction | EIA certificate from NEMC | Cap. 191; F0495, F0498 |
| Before operations | Processing, smelting or refining licence in hand | Mining Act s.7(1) |
| Every receipt or dispatch | Entry in Form MBF.7 | GN 5 reg. 11(2) |
| Each quarter | Duplicate copies of register entries to the Commission | GN 5 reg. 11(3) |
| Each year | Licence annual fee; NEMC annual fee; OSHA inspection | GN 5 reg. 5(2); F0508; F0442 |
| Within 30 days of a default notice | Remedy, or face suspension or cancellation | GN 5 reg. 10 |
| Three months before surrender | Apply for a certificate of surrender | Mining Act s.73(1) |
| Three months before GCLA certificate expiry | Renew chemical registration | F0745 |
| End of term | Renew on Form MBF.5 or MBF.6 with five years' turnover evidence | GN 5 reg. 9 |
| Six months before expiry | Renew a large lapidary licence | Mining Act s.103(2) |
How Zatra helps
Zatra's sector business permits service maps the licence route, prepares the Commission file and coordinates NEMC, GCLA and OSHA. We coordinate the EIA pathway; a registered environmental expert conducts the study. Our Tanzania mining hub covers the wider sector, packages are on the pricing page, and the team is reached through contacts.
Government fees, royalty, inspection fees and levies are paid by the client to each authority at the official amount against a control number. They are separate from Zatra's professional fee and are never marked up. Our government fees handbook lists the official figures.
The Commission, NEMC, GCLA and OSHA decide every application. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Prosecution, seizure or forfeiture of minerals or equipment, valuation disputes, court work and formal legal opinions go to Zatra's advocate.
Sources and status
Accurate as at 13 October 2026. Fees are from the Zatra fee register at 26 September 2026; legal text is from the versions listed below.
- Mining Act, Cap. 123 R.E. 2023: Mining Commission, uploaded 29 Jun 2025. Accessed 13 Oct 2026.
- Mining Act, Cap. 123, revised edition 2019: TanzLII, version of 30 Nov 2019. Accessed 13 Oct 2026.
- Mining (Mineral Beneficiation) Regulations, 2018, GN 5 of 2018: Mining Commission copy of the Gazette, published 10 Jan 2018. Accessed 13 Oct 2026.
- GN 46 of 2018, revocation of the First Schedule: TanzLII, version of 9 Feb 2018 (metadata only). Accessed 13 Oct 2026.
- GN 136 of 2019, beneficiation amendments: TanzLII, version of 8 Feb 2019 (metadata only). Accessed 13 Oct 2026.
- GN 2 of 2018, trading regulations: TanzLII, published 10 Jan 2018. Accessed 13 Oct 2026.
- FAQ: licence types: Mining Commission web page, undated, live 2026. Accessed 13 Oct 2026.
- Mining Cadastre Portal: Mining Commission online system, live 2026. Accessed 13 Oct 2026.
- Public notice: Domestic Gold Purchase Program: Bank of Tanzania, 1 Oct 2024. Accessed 13 Oct 2026.
- Finance Act, 2024 (Act No. 6 of 2024): TRA, assented 30 Jun 2024. Accessed 13 Oct 2026.
- Industrial and Consumer Chemicals Regulations 2020, GN 820 of 2020: GCLA, published 2 Oct 2020. Accessed 13 Oct 2026.
- National Environment Management Council: NEMC website, live 2026. Accessed 13 Oct 2026.
- Occupational Safety and Health Authority: OSHA website, live 2026. Accessed 13 Oct 2026.
- Buying, smelting and exporting gold in Tanzania: RIVE & Co, 9 May 2026. Accessed 13 Oct 2026.
- Tanzania mining comparative guide: Dentons EALC East African Law Chambers on Mondaq, undated, live 2026. Accessed 13 Oct 2026.
- How Zanzibar hopes to promote economic growth with mining law: The Citizen, 28 Nov 2024 (summary only). Accessed 13 Oct 2026.
- Zatra fee register lines F0495, F0498, F0508, F0624 to F0631, F0745, F0442, NEW-04-40, NEW-07-13 and NEW-08-16: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 13 Oct 2026.
Figures to confirm before you act
- Licence fee schedule: GN 46 of 2018 revoked the First Schedule; its replacement text was not read, so confirm the F0631 amounts on the control number
- Annual fee: reg. 5(2) sets half the issuance or renewal fee, but no issuance fee is printed; the Commission assesses it
- Primary processing licence and lapidary licence fees: not in the register
- Foreign ownership: no statutory citizen share found for Division D licences; confirm the Commission's practice, especially for primary processing licences
- Own-ore processing: whether a mining licence holder needs a separate processing licence for its own ore
- Business licence: whether the Cap. 101 exclusion for licensed miners covers processing plants
- Quarterly register deadline: the printed text of reg. 11(3) is unclear
- HIV Response Levy on gold sold to the Bank: assumed to apply in the example
- Zanzibar mining law: enacted text, regulator and processing licence class not located
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 primary mining licence holder run a small CIL plant on the same plot?
A small leach plant goes beyond ball milling or sluicing, so a primary processing licence will not cover it. Expect to need a processing licence and an EIA certificate for the plant, even on your own plot. Ask the Resident Mines Office before you buy cyanide or tanks.
Does a gold dealer licence allow the holder to melt gold into bars?
No. A dealer licence covers buying, selling and exporting. Smelting gold into dore or bars for sale is a smelting activity, and refining to high purity needs a refining licence. Dealers usually contract a licensed smelter or refinery instead of melting in-house.
Can one company hold a processing licence and a refining licence together?
Nothing in the Act or GN 5 bars it. Each licence has its own form, fee and term, so file both and keep separate registers. Many integrated projects hold a mining licence, a processing licence and a smelting or refining licence in one group.
Can a processing licence be transferred when the plant is sold?
Section 10(1) lets the holder of a mineral right assign it, and Commission consent is required by name only for mining and special mining licences. A transfer still needs a prescribed form and fee under section 10(5). Change of shareholding must also be disclosed on renewal Forms MBF.5 and MBF.6.
Is toll treatment of other miners' ore allowed under a processing licence?
Regulation 7 lets the holder buy, acquire, possess and sell the minerals named in the licence. Toll treatment is therefore possible, but royalty responsibility must be fixed in writing. Each lot must be recorded in Form MBF.7 against the miner's licence number.
Does a processing plant need TISEZA registration?
No. TISEZA registration is optional and only matters if the project wants investment incentives or land through the investment route. The Commission licence, EIA certificate, GCLA registration and OSHA registration are needed either way.
What happens to equipment if a plant operates without a licence?
Section 7(4) provides that minerals and equipment used in unauthorised processing are forfeited to the Government and auctioned. A body corporate also faces a fine of not less than TZS 50,000,000 under section 7(3). Any seizure should go to an advocate the same day.
Can a foreign company cut gemstones in Tanzania?
Yes, through a large lapidary licence held with qualified partners. Section 101(3) requires those partners to own at least 25 percent of the undivided participating shares. The licence lasts five years and renewal depends on skills transfer to Tanzanians, equipment and minimum turnover.
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 R.E. 2023: Mining Commission (Tume ya Madini), revised edition 2023, uploaded 29 Jun 2025, ss.2, 7 to 11, 15, 36, 69 to 73, 100 to 112, 128, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Mining Act, Cap. 123 (revised edition 30 Nov 2019): TanzLII, Attorney General's revised edition of 30 Nov 2019, ss.60, 60A, 61 (former numbering), read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Mining (Mineral Beneficiation) Regulations, 2018, GN 5 of 2018: Mining Commission copy of the Gazette, published 10 Jan 2018, regs. 3 to 12, First and Second Schedules, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Mining (Mineral Beneficiation) (Revocation of the First Schedule) Regulations, 2018, GN 46 of 2018: TanzLII, version of 9 Feb 2018, title and date only read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Mining (Mineral Beneficiation) (Amendments) Regulations, 2019, GN 136 of 2019: TanzLII, version of 8 Feb 2019, title and date only read 13 Oct 2026; effect from register F0631; primary source. Accessed 2026-10-13.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: TanzLII, Gazette published 10 Jan 2018, reg. 3(2), read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Mining Commission: FAQ, licence types: Mining Commission web page, undated, live 2026, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Mining Cadastre Portal: Mining Commission online system, live 2026, read 13 Oct 2026; existence only. Accessed 2026-10-13.
- Bank of Tanzania: Public notice, Domestic Gold Purchase Program: Bank of Tanzania, published 1 Oct 2024, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Finance Act, 2024 (Act No. 6 of 2024): Parliament, published by TRA, assented 30 Jun 2024, in force 1 Jul 2024, ss.57 to 61 and 109 as recorded in register F0627, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Industrial and Consumer Chemicals (Management and Control) Regulations 2020, GN 820 of 2020: Government Chemist Laboratory Authority, published 2 Oct 2020, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- National Environment Management Council: NEMC website, live 2026, read 13 Oct 2026; primary source for the EIA authority. Accessed 2026-10-13.
- Occupational Safety and Health Authority: OSHA website, live 2026, read 13 Oct 2026; primary source for the workplace authority. Accessed 2026-10-13.
- RIVE & Co: Buying, smelting and exporting gold in Tanzania: RIVE & Co, published 9 May 2026, read 13 Oct 2026; independent law firm source. Accessed 2026-10-13.
- Dentons EALC: Tanzania mining comparative guide: Dentons EALC East African Law Chambers on Mondaq, undated, live 2026, read 13 Oct 2026; independent law firm source. Accessed 2026-10-13.
- The Citizen: How Zanzibar hopes to promote economic growth with mining law: The Citizen, published 28 Nov 2024, summary only read 13 Oct 2026; independent news source. Accessed 2026-10-13.
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/.