List of Official Government Fees in Tanzania for All Businesses and Sectors
Direct answer
What are the official government fees for a business in Tanzania? Each authority sets its fee by statute or Government Notice and bills it against a GePG control number. BRELA charges TZS 50,000 to reserve a company name and from TZS 95,000 to register a company, banded by nominal share capital. TRA registers the TIN and VAT without a fee. The business licence is priced by activity and location under the Business Licensing Act Cap. 101 Schedule: shillings for citizens, US dollars where a foreign-owned rate is printed. A TISEZA certificate of incentives costs TZS 4,000,000 for a domestic investor and TZS 6,000,000 for a foreign investor. A foreign investor pays USD 1,000 for a Class A work permit and USD 3,000 for a Class A residence permit filed direct, plus a USD 50 re-entry pass. This page lists 402 fee lines across 17 sections: 395 Confirmed on the gazette text or the authority’s own page on 26 September 2026, and 7 to confirm with the authority. The complete handbook, Tanzania Government Fees 2026, carries all 1,427 lines.
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Every government fee a business meets in Mainland Tanzania is set by an Act, a Government Notice or an authority's published schedule, and is paid directly to that authority against a control number. This page gathers those fees in one place, sector by sector, with the citizen rate and the foreign rate side by side.
How to read this list
- Citizen or citizen-owned covers a Tanzanian citizen and a company wholly owned by citizens.
- Foreign or foreign-owned covers a non-citizen and a company with foreign shareholding. Same as citizen means one rate applies to both. Not available to foreigners means the activity is reserved to citizens by law.
- Confirmed means the figure was read on the Government Notice, the Act or the authority’s own fee page on 26 September 2026; where that source sets no amount, the cell says so. 395 of the 402 lines are Confirmed and 7 are marked Confirm with the authority. Confirm with the authority means the authority publishes no readable schedule, or the only copy is secondary; the figure shown, where one is shown, is the latest reported and must be confirmed at the control-number stage.
- Amounts are in Tanzanian shillings unless stated in US dollars. Business licence cells show the head-office fee first and each branch second.
- The list covers Mainland Tanzania. Zanzibar has its own authorities and schedules (ZIPA, BPRA and ZRA).
Government fees are separate from Zatra's professional fees. Zatra's fees are published on the pricing page and invoiced by Zatra; every fee on this page is paid to the authority named against it.
Which activities are reserved to Tanzanian citizens?
The Business Licensing (Prohibition of Business Activities for Non-Citizens) Order, GN 487A of 28 July 2025, made under section 14A of the Business Licensing Act, bars non-citizens from fifteen activities. Where a foreign-owned rate is still printed in an older schedule for one of these activities, this list shows the activity as not available to foreigners.
- Wholesale and retail trade, except supermarkets, specialised outlets and wholesale centres for local producers
- Mobile money transfer
- Repair of mobile phones and electronic devices
- Salons, except in hotels or for tourism
- Home, office and environmental cleaning
- Small-scale mining
- Postal activities and parcel delivery within the country
- Tour guiding within the country
- Establishing and operating radio and television
- Museums and curio shops
- Brokerage or agency in businesses and real estate
- Clearing and forwarding
- On-farm crop purchasing
- Gambling machines outside casino premises
- Micro and small industries
A non-citizen who operates a reserved activity faces a fine of not less than TZS 10,000,000 or up to six months' imprisonment, and revocation of the visa and residence permit. A citizen who fronts for a non-citizen faces a fine of TZS 5,000,000 or up to three months. Licences issued before the Order run to expiry and are not renewed.
What does BRELA charge to register a company?
Company and business name registration. BRELA charges by the nominal share capital stated in the memorandum. The fee is the same whether the shareholders are citizens or foreigners; a foreign company registering a branch under Part XII pays its own schedule.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| BRELA | Company name reservation BRELA company fee schedule | TZS 50,000 | Same as citizen | Confirmed |
| BRELA | Company with share capital, by nominal capital BRELA company fee schedule | TZS 95,000 (TZS 20,000 to 1m); 175,000 (1m to 5m); 260,000 (5m to 20m); 290,000 (20m to 50m); 400,000 (50m to 100m); 450,000 (100m to 500m); 500,000 (500m to 1bn); 600,000 (1bn to 10bn); 1,000,000 (over 10bn) | Same as citizen | Confirmed |
| BRELA | Company without share capital, including limited by guarantee BRELA company fee schedule | TZS 500,000 | Same as citizen | Confirmed |
| BRELA | Foreign company branch (Part XII): certified constitution; each other document; accounts; default BRELA company fee schedule | Not applicable | TZS 2,000,000; 600,000; 600,000; 70,000 a month in default | Confirmed |
| BRELA | Filing a document; change of name; annual return BRELA company fee schedule | TZS 22,000 each; late filing TZS 2,500 a month | Same as citizen | Confirmed |
| BRELA | Certified copy; file search; special report; certificate copy; verification affidavit; restoration BRELA company fee schedule | TZS 3,000 a page; 5,000; 30,000; 10,000; 5,000; 50,000 | Same as citizen | Confirmed |
| BRELA | Registration of charges, by amount secured BRELA company fee schedule | TZS 22,000 (to 100m); 50,000 (100m to 500m); 100,000 (500m to 1bn); 150,000 (over 1bn) | Same as citizen | Confirmed |
| BRELA | Business name: application; annual fee; change of particulars; closure; search; certified copy Business Names (Registration) Rules, GN 127 of 2014, Second Schedule | TZS 15,000; 5,000; 15,000; 10,000; 2,000; 3,000 a page | Not available to foreigners (registration requires a Tanzanian NIN) | Confirmed |
| BRELA | Beneficial ownership filing Companies (Beneficial Ownership) Regulations, GN 478 of 2023 | TZS 22,000 per beneficial ownership form; late filing TZS 2,500 a month | Same as citizen | Confirmed |
| Notary public | Attestation; certification; affidavit; exhibit; attendance out of office Notaries Public and Commissioners for Oaths Act, Cap. 12, First Schedule as substituted by GN 308 of 2014 | TZS 20,000; 20,000 plus 5,000 per extra 100 words; 10,000; 5,000; 50,000 | Same as citizen | Confirmed |
What does a business licence cost in Tanzania?
The business licence fee is set by the Schedule to the Business Licensing Act, Cap. 101 R.E. 2023 (formerly Cap. 208), substituted by section 8 of the Finance Act 2014 and amended by section 13 of the Finance Act 2018. Class A licences, for businesses of a national or international nature, are issued through BRELA’s Tanzania National Business Portal (TNBP), and the Class A fee is paid to BRELA. Class B licences, for businesses of a local nature, are issued by the council where the premises sit, through the TAUSI portal. Each distinct activity carries its own licence, and each additional branch pays the branch fee.
Class A: BRELA (TNBP)
| Activity | Citizen or citizen-owned (head office / each branch) | Foreign-owned (head office / each branch) | Status |
|---|---|---|---|
| Agency business: Commission agent | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Agency business: Travel agent | TZS 200,000 | Same as citizen | Confirmed |
| Agency business: Air charter agent | TZS 300,000 / TZS 200,000 | USD 3,000 / USD 1,500 | Confirmed |
| Agency business: Shipping agent | TZS 1,000,000 / TZS 400,000 | USD 10,000 / USD 6,000 | Confirmed |
| Agency business: Any other agent | TZS 200,000 | Not available to foreigners (printed rate USD 2,000 / USD 1,000) | Confirmed |
| Broker business: Insurance broker | TZS 200,000 | USD 3,000 / USD 1,500 | Confirmed |
| Broker business: Stock exchange broker | TZS 500,000 / TZS 300,000 | USD 3,000 / USD 1,500 | Confirmed |
| Broker business: Shipping broker | TZS 1,000,000 / TZS 600,000 | USD 5,000 / USD 3,000 | Confirmed |
| Broker business: Trade broker | TZS 400,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Broker business: Court broker (head line) | TZS 400,000 / TZS 200,000 | Same as citizen | Confirmed |
| Broker business: Court broker, Municipality | TZS 300,000 / TZS 100,000 | Same as citizen | Confirmed |
| Broker business: Court broker, Town/District | TZS 200,000 / TZS 100,000 | Same as citizen | Confirmed |
| Broker business: Court broker, any other place | TZS 200,000 | Same as citizen | Confirmed |
| Banking service | TZS 1,000,000 / TZS 600,000 | USD 5,000 / USD 3,200 | Confirmed |
| Banking: Bureau de change | TZS 600,000 / TZS 400,000 | USD 3,000 / USD 1,000 | Confirmed |
| Banking: Co-operative banks | TZS 200,000 / TZS 100,000 | Same as citizen | Confirmed |
| Financial institutions and capital markets: Capital markets and stock exchange | TZS 500,000 / TZS 300,000 | Same as citizen | Confirmed |
| Financial institutions and capital markets: Social security provider | TZS 1,000,000 / TZS 600,000 | Same as citizen | Confirmed |
| Financial institutions and capital markets: Mortgage and hire purchase (not micro-enterprise schemes) | TZS 600,000 / TZS 400,000 | Same as citizen | Confirmed |
| Financial institutions and capital markets: Mortgage and hire purchase, micro-enterprise schemes | TZS 100,000 / TZS 50,000 | Same as citizen | Confirmed |
| Financial institutions and capital markets: Credit card management | TZS 400,000 / TZS 300,000 | Same as citizen | Confirmed |
| Financial institutions and capital markets: Micro financing investments | TZS 600,000 / TZS 400,000 | Same as citizen | Confirmed |
| Clearing and forwarding | TZS 400,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Clearing and forwarding: Freight forwarding | TZS 300,000 / TZS 200,000 | Not available to foreigners (printed rate USD 2,000 / USD 1,000) | Confirmed |
| Cargo valuation and superintendence: Pre-shipment inspection | TZS 300,000 / TZS 200,000 | USD 3,000 / USD 2,000 | Confirmed |
| Cargo valuation and superintendence: Cargo valuation or survey | TZS 400,000 | USD 3,000 / USD 1,500 | Confirmed |
| Cargo valuation and superintendence: Cargo sourcing | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Cargo valuation and superintendence: Cargo superintendence | TZS 400,000 | USD 3,000 / USD 1,500 | Confirmed |
| Cargo valuation and superintendence: Cargo handling | TZS 1,000,000 / TZS 800,000 | USD 5,000 / USD 3,000 | Confirmed |
| Shipping business: Harbours or airport management | TZS 1,000,000 / TZS 800,000 | USD 4,000 / USD 2,000 | Confirmed |
| Shipping business: Miscellaneous port services | TZS 200,000 / TZS 150,000 | Same as citizen | Confirmed |
| Shipping business: Ship chandelling | TZS 200,000 / TZS 100,000 | Same as citizen | Confirmed |
| Shipping business: Maritime transportation | TZS 600,000 / TZS 300,000 | Same as citizen | Confirmed |
| Shipping business: Shipping protective or ship charter | TZS 800,000 / TZS 600,000 | Same as citizen | Confirmed |
| Shipping business: Stevedoring and lighterage, bagging (Dar es Salaam Port) | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Shipping business: Stevedoring, lighterage and bagging, other ports (Tanga, Mtwara, Lindi, Mafia, Lake Victoria) | TZS 200,000 / TZS 100,000 | Same as citizen | Confirmed |
| General insurance and assurance | TZS 1,000,000 / TZS 800,000 | USD 10,000 / USD 4,000 | Confirmed |
| Insurance: Underwriting and loss assessment | TZS 600,000 / TZS 300,000 | USD 3,000 / USD 1,500 | Confirmed |
| Insurance: Re-assurance and endowment | TZS 800,000 / TZS 400,000 | USD 10,000 / USD 4,000 | Confirmed |
| Manufacturers representative: Representative franchise holder | TZS 500,000 / TZS 200,000 | Same as citizen | Confirmed |
| Manufacturers representative: Sole distributor or supplier | TZS 400,000 / TZS 200,000 | Same as citizen | Confirmed |
| Real estate | TZS 600,000 / TZS 400,000 | USD 2,000 / USD 1,000 | Confirmed |
| Estate: Property management | TZS 500,000 / TZS 300,000 | USD 3,000 / USD 1,500 | Confirmed |
| Estate agent | TZS 400,000 / TZS 300,000 | Not available to foreigners (printed rate USD 1,000 / USD 500) | Confirmed |
| Estate: Property development | TZS 400,000 / TZS 200,000 | USD 2,000 / USD 1,000 | Confirmed |
| Commercial traveller | TZS 400,000 | Same as citizen | Confirmed |
| Postal services, headquarters | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Postal services, Municipal/HQs | TZS 200,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| Postal services, Town/District | TZS 100,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| Postal services, rural | Nil | Not available to foreigners | Confirmed |
| Postal services: Courier or mailing agent | TZS 400,000 | Not available to foreigners (printed rate USD 3,000 / USD 1,500) | Confirmed |
| Postal services: Expedited mail service | TZS 400,000 | Not available to foreigners (printed rate USD 2,000 / USD 1,000) | Confirmed |
| Electricity, power, energy and supply: Urban water supply | TZS 200,000 | Same as citizen | Confirmed |
| Electricity, power, energy and supply: Electricity production or distribution | TZS 1,000,000 / TZS 600,000 | USD 5,000 / USD 2,000 | Confirmed |
| Electricity, power, energy and supply: Refining of crude oil | TZS 600,000 / TZS 400,000 | Same as citizen | Confirmed |
| Electricity, power, energy and supply: Marine and aviation fuel supply | TZS 500,000 / TZS 400,000 | USD 3,000 / USD 1,500 | Confirmed |
| Electricity, power, energy and supply: Production and distribution of gas products | TZS 500,000 / TZS 300,000 | USD 3,000 / USD 1,500 | Confirmed |
| Telecommunication: Internet service provider | TZS 600,000 / TZS 400,000 | USD 3,000 / USD 1,500 | Confirmed |
| Telecommunication: Internet service provider agent | TZS 400,000 / TZS 200,000 | Same as citizen | Confirmed |
| Telecommunication: Internet surfing or café | TZS 200,000 / TZS 100,000 | Same as citizen | Confirmed |
| Telecommunication: Telecom services incl. fax, email and phones | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Telecommunication: Selling accessories | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Telecommunication: Cellular telephone operators | TZS 600,000 / TZS 400,000 | USD 5,000 / USD 2,000 | Confirmed |
| Telecommunication: Payphone operators | TZS 400,000 / TZS 200,000 | Same as citizen | Confirmed |
| Telecommunication: Any of the above operated in rural districts and villages | 25% of the respective fee | Same as citizen | Confirmed |
| Passenger and goods transport: Railways | TZS 500,000 / TZS 80,000 | USD 5,000 / USD 2,000 | Confirmed |
| Passenger and goods transport: Air | TZS 400,000 / TZS 200,000 | USD 2,000 / USD 1,500 | Confirmed |
| Electronic media: Radio and television | TZS 400,000 / TZS 300,000 | Not available to foreigners | Confirmed |
| Electronic media: Broadcasting television provider | TZS 400,000 / TZS 250,000 | Not available to foreigners | Confirmed |
| Electronic media: Radio or television transmission station | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Processing and manufacturing: Medium scale industry | TZS 400,000 | Same as citizen | Confirmed |
| Processing and manufacturing: Large scale industry | TZS 600,000 | Same as citizen | Confirmed |
| Hunting | USD 1,000 | USD 3,000 | Confirmed |
| Hunting: Professional hunters | USD 1,000 | USD 3,000 | Confirmed |
| Lotteries, games and amusement: Casino, City of Dar es Salaam | USD 40,000 | Same as citizen | Confirmed |
| Lotteries, games and amusement: Casino, other towns | USD 15,000 | Same as citizen | Confirmed |
| Lotteries, games and amusement: Slot machines per station | TZS 300,000 / TZS 150,000 | Not available to foreigners (printed rate USD 1,000 / USD 800) | Confirmed |
| Lotteries, games and amusement: Night clubs | TZS 500,000 / TZS 200,000 | Same as citizen | Confirmed |
| Tourist businesses: Tourist hotels | TZS 150,000 plus 2,000 per bedroom | Same as citizen | Confirmed |
| Tourist businesses: Lodge | TZS 150,000 | Same as citizen | Confirmed |
| Tourist businesses: Camp | TZS 100,000 plus 3,000 per hut or cottage | Same as citizen | Confirmed |
| Tourist businesses: Tourist operator | TZS 200,000 | USD 1,000 | Confirmed |
| Exportation: Cattle | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Exportation: Other livestock | TZS 250,000 / TZS 150,000 | Same as citizen | Confirmed |
| Exportation: Raw material | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Exportation: Agriculture goods | TZS 100,000 / TZS 80,000 | Same as citizen | Confirmed |
| Exportation: Finished goods and other commodities | TZS 100,000 / TZS 80,000 | Same as citizen | Confirmed |
| Exportation: Transit trade | TZS 300,000 / TZS 100,000 | Same as citizen | Confirmed |
| Importation: Merchandise | TZS 400,000 / TZS 200,000 | Same as citizen | Confirmed |
| Dealership or franchise: Motor vehicle | TZS 400,000 / TZS 200,000 | Same as citizen | Confirmed |
| Dealership or franchise: Motor vehicle assembling | TZS 500,000 / TZS 300,000 | Same as citizen | Confirmed |
| Dealership or franchise: Dealers of broadcasting apparatus | TZS 400,000 / TZS 300,000 | Same as citizen | Confirmed |
| Dealership or franchise: Dealers in arms and ammunition | TZS 1,000,000 / TZS 500,000 | Same as citizen | Confirmed |
| Dealership or franchise: Dealers in explosives for mining | TZS 1,000,000 / TZS 500,000 | USD 5,000 / USD 3,000 | Confirmed |
| General trading (Class A lines): Dispensary, health centre and laboratory clinic | TZS 80,000 / TZS 50,000 | Same as citizen | Confirmed |
| General trading (Class A lines): Silver and gold smith or dealer, City/Municipal | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| General trading (Class A lines): Silver and gold smith or dealer, District/town | TZS 250,000 / TZS 200,000 | Same as citizen | Confirmed |
| General trading (Class A lines): Silver and gold smith or dealer, minor settlement and village | TZS 100,000 / TZS 80,000 | Same as citizen | Confirmed |
| Any other business of a national or international nature | TZS 200,000 / TZS 100,000 | USD 2,000 / USD 1,000 | Confirmed |
Class B: city, municipal, town and district councils (TAUSI)
Where a Class B line is priced by location, City/Municipal covers every Dar es Salaam council and the city and municipal councils elsewhere, followed by district or town, minor settlement and village.
| Activity | Citizen or citizen-owned (head office / each branch) | Foreign-owned (head office / each branch) | Status |
|---|---|---|---|
| Processing and manufacturing: Small scale industry | TZS 100,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| Lotteries and amusement: Entertainment halls | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| Non-tourist hotel | TZS 80,000 plus 2,000 per bedroom | Same as citizen | Confirmed |
| Non-tourist hotel: Lodging houses | TZS 100,000 plus 2,000 per bedroom | Same as citizen | Confirmed |
| Catering: Take away | TZS 100,000 / TZS 50,000 | Same as citizen | Confirmed |
| Mobile catering | TZS 100,000 / TZS 50,000 | Same as citizen | Confirmed |
| Regional trading companies: City/Municipal/town | TZS 100,000 | Same as citizen | Confirmed |
| Regional trading companies: District | TZS 50,000 | Same as citizen | Confirmed |
| Building contractors: Building society | TZS 100,000 | Same as citizen | Confirmed |
| Building contractors: Contractor Class I | TZS 1,000,000 / TZS 800,000 | See the all foreign-owned row | Confirmed |
| Building contractors: Contractor Class II | TZS 800,000 / TZS 750,000 | See the all foreign-owned row | Confirmed |
| Building contractors: Contractor Class III | TZS 700,000 | See the all foreign-owned row | Confirmed |
| Building contractors: Contractor Class IV | TZS 650,000 | See the all foreign-owned row | Confirmed |
| Building contractors: Contractor Class V | TZS 500,000 | See the all foreign-owned row | Confirmed |
| Building contractors: Contractor Class VI | TZS 400,000 | See the all foreign-owned row | Confirmed |
| Building contractors: Contractor Class VII | TZS 300,000 / TZS 200,000 | See the all foreign-owned row | Confirmed |
| Building contractors: All foreign-owned contractors | Not applicable | USD 20,000 / USD 10,000 | Confirmed |
| Specified professions: Business consultancy | TZS 200,000 | USD 2,000 / USD 1,000 | Confirmed |
| Specified professions: Lawyer | TZS 300,000 / TZS 200,000 | USD 5,000 / USD 2,500 | Confirmed |
| Specified professions: Tax practitioner | TZS 300,000 / TZS 200,000 | USD 3,000 / USD 1,500 | Confirmed |
| Specified professions: Quantity surveyor | TZS 300,000 / TZS 200,000 | USD 3,000 / USD 1,500 | Confirmed |
| Specified professions: Engineers | TZS 300,000 / TZS 200,000 | USD 3,000 / USD 1,500 | Confirmed |
| Specified professions: Auditor or accountant | TZS 300,000 / TZS 200,000 | USD 3,000 / USD 1,500 | Confirmed |
| Specified professions: Medical practitioner | TZS 150,000 | USD 1,000 | Confirmed |
| Specified professions: Any other consultancy | TZS 200,000 / TZS 100,000 | USD 3,000 / USD 2,000 | Confirmed |
| Specified professions: Employees of government, a parastatal organisation, a religious owned institution or a private company | Nil | Same as citizen | Confirmed |
| General trading: Dispensary, health centre and laboratory clinic | TZS 80,000 / TZS 50,000 | Same as citizen | Confirmed |
| General trading: Hospital | TZS 150,000 / TZS 100,000 | USD 1,000 | Confirmed |
| General trading: Medicines retail, Part I poison shop | TZS 200,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| General trading: Medicines retail, Part II poison shop | TZS 100,000 / TZS 80,000 | Not available to foreigners | Confirmed |
| General trading: Hardware and building materials retail, City/Municipal | TZS 200,000 / TZS 150,000 | Not available to foreigners | Confirmed |
| General trading: Hardware and building materials retail, District | TZS 150,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| General trading: Hardware and building materials retail, minor settlement and village | TZS 60,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| General trading: Workshop and garages, City/Municipal | TZS 150,000 / TZS 100,000 | Same as citizen | Confirmed |
| General trading: Workshop and garages, District | TZS 120,000 / TZS 100,000 | Same as citizen | Confirmed |
| General trading: Workshop and garages, minor settlement | TZS 100,000 / TZS 50,000 | Same as citizen | Confirmed |
| General trading: Workshop and garages, village | TZS 30,000 | Same as citizen | Confirmed |
| General trading: Bakeries, City/Municipal | TZS 100,000 / TZS 50,000 | Same as citizen | Confirmed |
| General trading: Bakeries, District | TZS 80,000 / TZS 30,000 | Same as citizen | Confirmed |
| General trading: Bakeries, minor settlement and village | TZS 30,000 | Same as citizen | Confirmed |
| General trading: Timber and furniture retail, City/Municipal | TZS 200,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| General trading: Timber and furniture retail, District/town | TZS 100,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| General trading: Bookstore and stationery retail, City/Municipal | TZS 100,000 / TZS 80,000 | Not available to foreigners | Confirmed |
| General trading: Bookstore and stationery retail, District/town | TZS 80,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| General trading: Bookstore and stationery retail, minor settlement and village | TZS 20,000 | Not available to foreigners | Confirmed |
| General trading: Flour or oil milling, City/Municipal | TZS 50,000 | Same as citizen | Confirmed |
| General trading: Flour or oil milling, District/town | TZS 30,000 / TZS 20,000 | Same as citizen | Confirmed |
| General trading: Flour or oil milling, minor settlement and village | TZS 20,000 / TZS 15,000 | Same as citizen | Confirmed |
| General trading: Livestock trading, City/Municipal | TZS 150,000 / TZS 100,000 | Same as citizen | Confirmed |
| General trading: Livestock trading, District/town | TZS 80,000 / TZS 40,000 | Same as citizen | Confirmed |
| General trading: Livestock trading, minor settlement and village | TZS 25,000 / TZS 10,000 | Same as citizen | Confirmed |
| General trading: Butchers, City/Municipal | TZS 80,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| General trading: Butchers, District/town | TZS 60,000 / TZS 40,000 | Not available to foreigners | Confirmed |
| General trading: Butchers, minor settlement and village | TZS 10,000 | Not available to foreigners | Confirmed |
| General trading: Printing and publishing, City/Municipal | TZS 400,000 / TZS 250,000 | Same as citizen | Confirmed |
| General trading: Printing and publishing, District | TZS 250,000 / TZS 200,000 | Same as citizen | Confirmed |
| General trading: Printing and publishing, minor settlement and village | TZS 100,000 / TZS 80,000 | Same as citizen | Confirmed |
| General trading: Petrol and filling stations, City/Municipal | TZS 200,000 | Same as citizen | Confirmed |
| General trading: Petrol and filling stations, District | TZS 150,000 / TZS 100,000 | Same as citizen | Confirmed |
| General trading: Petrol and filling stations, minor settlement and village | TZS 100,000 / TZS 50,000 | Same as citizen | Confirmed |
| General trading: Kiosks or groceries, City/Municipal | TZS 60,000 / TZS 40,000 | Not available to foreigners | Confirmed |
| General trading: Kiosks or groceries, District | TZS 40,000 / TZS 20,000 | Not available to foreigners | Confirmed |
| General trading: Kiosks or groceries, minor settlement and village | TZS 10,000 / TZS 5,000 | Not available to foreigners | Confirmed |
| General trading: Hair salon or barber shop, City/Municipal | TZS 40,000 / TZS 20,000 | Not available to foreigners | Confirmed |
| General trading: Hair salon or barber shop, District | TZS 20,000 / TZS 10,000 | Not available to foreigners | Confirmed |
| General trading: Hair salon or barber shop, minor settlement and village | TZS 5,000 | Not available to foreigners | Confirmed |
| General trading: Beauty clinics machinery tools, City/Municipal | TZS 40,000 / TZS 20,000 | Same as citizen | Confirmed |
| General trading: Beauty clinics machinery tools, District | TZS 30,000 / TZS 15,000 | Same as citizen | Confirmed |
| General trading: Beauty clinics machinery tools, minor settlement and village | TZS 10,000 / TZS 5,000 | Same as citizen | Confirmed |
| General trading: Machinery tools, City/Municipal | TZS 300,000 / TZS 200,000 | Same as citizen | Confirmed |
| General trading: Machinery tools, District | TZS 200,000 / TZS 80,000 | Same as citizen | Confirmed |
| General trading: Machinery tools, minor settlement and village | TZS 80,000 / TZS 50,000 | Same as citizen | Confirmed |
| General trading: Motor oils and lubricants, City/Municipal | TZS 120,000 / TZS 100,000 | Same as citizen | Confirmed |
| General trading: Motor oils and lubricants, District | TZS 100,000 / TZS 80,000 | Same as citizen | Confirmed |
| General trading: Motor oils and lubricants, minor settlement and village | TZS 50,000 | Same as citizen | Confirmed |
| General trading: Selling fish, City/Municipal | TZS 40,000 / TZS 30,000 | Not available to foreigners | Confirmed |
| General trading: Selling fish, District | TZS 30,000 / TZS 10,000 | Not available to foreigners | Confirmed |
| General trading: Selling fish, minor settlement and village | TZS 10,000 | Not available to foreigners | Confirmed |
| General trading: Tea room, City/Municipal | TZS 50,000 / TZS 40,000 | Same as citizen | Confirmed |
| General trading: Tea room, District | TZS 25,000 / TZS 15,000 | Same as citizen | Confirmed |
| General trading: Tea room, minor settlement and village | TZS 5,000 | Same as citizen | Confirmed |
| General trading: Second-hand clothes and shoes (mitumba), wholesale | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| General trading: Mitumba, sub-wholesale | TZS 200,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| General trading: Mitumba retail, City/Municipal | TZS 50,000 / TZS 30,000 | Not available to foreigners | Confirmed |
| General trading: Mitumba retail, District | TZS 15,000 / TZS 10,000 | Not available to foreigners | Confirmed |
| General trading: Mitumba retail, minor settlement and village | TZS 5,000 / Nil | Not available to foreigners | Confirmed |
| General trading: Private primary schools | TZS 300,000 / TZS 150,000 | Same as citizen | Confirmed |
| General trading: Private secondary schools and colleges | TZS 500,000 / TZS 250,000 | Same as citizen | Confirmed |
| General trading: New shoes, wholesale | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| General trading: New shoes, sub-wholesale | TZS 200,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| General trading: New shoes retail, City/Municipal | TZS 100,000 / TZS 60,000 | Not available to foreigners | Confirmed |
| General trading: New shoes retail, District | TZS 80,000 / TZS 40,000 | Not available to foreigners | Confirmed |
| General trading: New shoes retail, minor settlement and village | TZS 20,000 / TZS 10,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Motor vehicle, City/Municipal | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Motor vehicle, District | TZS 250,000 / TZS 150,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Motor vehicle, minor settlement and village | TZS 30,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Motor cycles, City/Municipal | TZS 120,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Motor cycles, District | TZS 80,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Motor cycles, minor settlement and village | TZS 40,000 / TZS 30,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Bicycle, City/Municipal | TZS 50,000 / TZS 30,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Bicycle, District | TZS 30,000 / TZS 20,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Bicycle, minor settlement | TZS 10,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Bicycle, village | TZS 5,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Industrial spares and tools, City/Municipal | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Industrial spares and tools, District | TZS 250,000 / TZS 150,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Industrial spares and tools, minor settlement and village | TZS 100,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Agricultural implements, flour mill and machine spares, City/Municipal | TZS 150,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Agricultural implements, District | TZS 60,000 / TZS 30,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Agricultural implements, minor settlement and village | TZS 20,000 / TZS 10,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Marine spares and tools, City/Municipal | TZS 250,000 / TZS 150,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Marine spares and tools, District | TZS 200,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| Selling spare parts: Marine spares and tools, minor settlement and village | TZS 50,000 / TZS 25,000 | Not available to foreigners | Confirmed |
| General trading: Domestic appliances retail, City/Municipal | TZS 200,000 / TZS 150,000 | Not available to foreigners | Confirmed |
| General trading: Domestic appliances retail, District | TZS 100,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| General trading: Domestic appliances retail, minor settlement and village | TZS 50,000 / TZS 25,000 | Not available to foreigners | Confirmed |
| General trading: Electrical and household items retail, City/Municipal | TZS 150,000 / TZS 100,000 | Not available to foreigners | Confirmed |
| General trading: Electrical and household items retail, District | TZS 100,000 / TZS 50,000 | Not available to foreigners | Confirmed |
| General trading: Electrical and household items retail, minor settlement | TZS 50,000 / TZS 25,000 | Not available to foreigners | Confirmed |
| General trading: Electrical and household items retail, village | TZS 10,000 | Not available to foreigners | Confirmed |
| Electrical contractors: class A | TZS 500,000 / TZS 300,000 | See the all foreign-owned row | Confirmed |
| Electrical contractors: class B | TZS 300,000 / TZS 200,000 | See the all foreign-owned row | Confirmed |
| Electrical contractors: class C | TZS 200,000 / TZS 100,000 | See the all foreign-owned row | Confirmed |
| Electrical contractors: class D | TZS 100,000 / TZS 50,000 | See the all foreign-owned row | Confirmed |
| Electrical contractors: All foreign owned | Not applicable | USD 6,000 / USD 3,000 | Confirmed |
| General merchandising: Wholesale | TZS 300,000 / TZS 200,000 | Not available to foreigners | Confirmed |
| General merchandising: Sub-wholesale | TZS 200,000 / TZS 150,000 | Not available to foreigners | Confirmed |
| General merchandising: Retail shops, City/Municipal | TZS 70,000 / TZS 40,000 | Not available to foreigners | Confirmed |
| General merchandising: Retail shops, District | TZS 50,000 / TZS 30,000 | Not available to foreigners | Confirmed |
| General merchandising: Retail shops, minor settlement | TZS 20,000 / TZS 15,000 | Not available to foreigners | Confirmed |
| General merchandising: Retail shops, village | TZS 8,000 | Not available to foreigners | Confirmed |
| General merchandising: Supermarkets, City/Municipal | TZS 500,000 / TZS 300,000 | Same as citizen | Confirmed |
| General merchandising: Supermarkets, District | TZS 200,000 / TZS 150,000 | Same as citizen | Confirmed |
| General merchandising: Supermarkets, minor settlement | TZS 100,000 | Same as citizen | Confirmed |
| General merchandising: Supermarkets, village | TZS 5,000 | Same as citizen | Confirmed |
| General merchandising: Departmental stores, City/Municipal | TZS 400,000 / TZS 300,000 | Same as citizen | Confirmed |
| General merchandising: Departmental stores, District | TZS 200,000 | Same as citizen | Confirmed |
| Endorsement on transfer of licence: All locations | TZS 10,000 | Same as citizen | Confirmed |
| Duplicate licence for a lost one: All locations | TZS 20,000 / TZS 10,000 | Same as citizen | Confirmed |
| Any other business not of a national or international nature: City/Municipality | TZS 80,000 / TZS 60,000 | Same as citizen | Confirmed |
| Any other business not of a national or international nature: District headquarters | TZS 50,000 / TZS 40,000 | Same as citizen | Confirmed |
| Any other business not of a national or international nature: Minor settlement | TZS 15,000 | Same as citizen | Confirmed |
| Any other business not of a national or international nature: Village | TZS 5,000 | Same as citizen | Confirmed |
What does TRA charge to register a business?
Tax registration, statutory rates and levies. Registration with TRA carries no fee. What a new business pays is the statutory rate set by the Finance Acts, stated here as at the Finance Act 2026.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| TRA | Taxpayer Identification Number (TIN) Tax Administration Act, Cap. 438, s.22(1) | Free | Same as citizen | Confirmed |
| TRA | VAT registration VAT Act, Cap. 148, s.28 | Free; compulsory at TZS 200m taxable turnover in 12 months or TZS 100m in 6 months; standard rate 18% | Same as citizen | Confirmed |
| TRA | Tax clearance certificate Tax Administration Act, Cap. 438 | No fee published | Same as citizen | Confirmed |
| TRA | Stamp duty: share transfer; conveyance; lease Stamp Duty Act, Cap. 189 R.E. 2023, Schedule arts 22, 34 and 61; Finance Act 2026 | Share transfer 1% of value; conveyance nil up to TZS 20,000, then 0.5% of the first TZS 100,000 and 1% of the excess (agricultural land 0.5%); lease 1% of annual rent | Same as citizen | Confirmed |
| TRA | Capital gain on land or buildings Income Tax Act, Cap. 332 R.E. 2023, s.115, as amended by Finance Act 2025 s.57 | Resident 10% of the gain; 3% of incomings where no cost records | Non-resident 30% of the gain | Confirmed |
| TRA | Capital gain on shares Income Tax Act, Cap. 332 R.E. 2023, s.115(1)(a) and (d), as amended by Finance Act 2025 s.57 | Resident 10% of the gain | Non-resident 30% of the gain | Confirmed |
| TRA | Skills and Development Levy Vocational Education and Training Act, Cap. 82, s.14 | 3.5% of gross emoluments (employers with 10 or more employees) | Same as citizen | Confirmed |
| NSSF | Employer registration; contribution NSSF Act, Cap. 50 | Registration free; 20% of remuneration (employer may recover up to half from the employee) | Same as citizen | Confirmed |
| WCF | Employer registration; contribution Workers Compensation Act, Cap. 263; GN 478F of 2022; GN 668 of 2021 | Registration free; 0.5% of employees’ monthly earnings (private and public sector); late payment interest 2% of the amount delayed | Same as citizen | Confirmed |
| Council | Service levy Local Government Finance Act, Cap. 290, ss.6 and 7, as amended by Finance Act 2025 ss.69 and 70 | 0.25% of turnover net of VAT and excise duty, above TZS 4,000,000 annual turnover, from 1 July 2025 | Same as citizen | Confirmed |
| Council | Property rate, flat Local Government Authorities (Rating) Act, Cap. 289 s.16, as amended by Finance Act 2023 s.38; collection by councils under Finance Act 2026 | TZS 18,000 a year per ordinary building; TZS 90,000 per storey of a storey building | Same as citizen | Confirmed |
| TRA | Tourism Development Levy (bed night levy) Tourism (Tourism Development Levy) (Amendment) Regulations, GN 69 of 2025 | 1% of the room tariff per night | Same as citizen | Confirmed |
| TRA | Customs agent licence: application; licence; security bond EAC Customs Management Act 2004; EAC Customs Management Regulations 2010, regs 149 and 151 | USD 50; USD 400; TZS 100m bond | Not available to foreigners (clearing and forwarding reserved, GN 487A of 2025) | Confirmed |
| TRA | Bonded warehouse security EAC Customs Management Act 2004; TRA licensing conditions | TZS 500m, 1bn or 2bn by warehouse type | Same as citizen | Confirmed |
Which exports from Tanzania carry a government charge?
Export charges. Nine commodities are charged in the Schedule to the Export Tax Act, Cap. 196, and raw cashew nuts under the Cashewnut Industry Act, Cap. 203. Every other export leaves free of export duty. The charge follows the goods, not the exporter's nationality.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| TRA | Raw hides and skins Export Tax Act, Cap. 196, Schedule item 1 | 80% of FOB or USD 0.52 a kg, whichever is higher | Same as citizen | Confirmed |
| TRA | Wet blue leather Cap. 196, Schedule item 2 | 10% of FOB | Same as citizen | Confirmed |
| TRA | Copper waste and scrap metals, Headings 72.04 and 74.04 Cap. 196, Schedule item 3 | 30% of FOB or USD 150 a tonne, whichever is higher | Same as citizen | Confirmed |
| TRA | Crude sunflower oil; sunflower seeds Cap. 196, items 4 and 5; Finance Act 2024 | 10% of FOB each | Same as citizen | Confirmed |
| TRA | Veneered sheets, Heading 44.08 Cap. 196, item 6; Finance Act 2025 s.37 | 30% of FOB or TZS 150 a kg, whichever is higher | Same as citizen | Confirmed |
| TRA | Waste and scrap paper or paperboard, Heading 47.07 Cap. 196, item 7; Finance Act 2026 s.12 | 30% of FOB or TZS 200 a kg, whichever is higher | Same as citizen | Confirmed |
| TRA | Cotton cake, sunflower cake, wheat bran, rice bran, maize bran Cap. 196, item 8; Finance Act 2026 s.12 | TZS 50 a kg | Same as citizen | Confirmed |
| TRA | Quartz sands and feldspar Cap. 196, item 9; Finance Act 2026 s.12 | 10% of FOB or TZS 200 a kg, whichever is higher | Same as citizen | Confirmed |
| Cashewnut Board / TRA | Raw cashew nuts Cashewnut Industry Act, Cap. 203, s.18(1), as amended by Finance Act 2025 s.25 | 15% of FOB or USD 160 a tonne, whichever is higher | Same as citizen | Confirmed |
| TCCIA | EAC certificate of origin EAC Customs Union (Rules of Origin) Rules 2015, r.17 | TZS 5,000 plus TZS 2,500 printing | Same as citizen | Confirm with the authority |
What does TISEZA charge an investor?
Investment registration and economic zones. TISEZA replaced the Tanzania Investment Centre and the EPZ Authority under the Investment and Special Economic Zones Act 2025. Its fees are set in the Second Schedule to GN 466 of 2025, and the certificate of incentives is the one line priced differently for domestic and foreign investors.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| TISEZA | Certificate of incentives (investment certificate): application GN 466 of 2025, Second Schedule Part A; reg. 14 | TZS 4,000,000 (minimum capital USD 50,000, gazetted as TZS 150,000,000) | TZS 6,000,000, foreign or joint venture (minimum capital USD 500,000, gazetted as TZS 1,500,000,000) | Confirmed |
| TISEZA | Investor registration; registration of an investment service provider GN 466 of 2025, Parts B and G | TZS 300,000 each | Same as citizen | Confirmed |
| TISEZA | Certificate for expansion or rehabilitation; amendment of a certificate GN 466 of 2025, Parts D and E | TZS 4,000,000; TZS 3,000,000 | Same as citizen | Confirmed |
| TISEZA | Strategic investor status: application GN 466 of 2025, Part F; Act s.21 | TZS 60,000,000 (threshold USD 20m) | TZS 60,000,000 (threshold USD 50m) | Confirmed |
| TISEZA | Special economic zone licences: operator; production; developer GN 466 of 2025, Part H | TZS 6,000,000 a year; 6,000,000 a year; 20,000,000 once | Same as citizen | Confirmed |
| TISEZA | Facilitation charges on goods GN 466 of 2025, Part I | Imported goods TZS 300,000 plus 5% of the VAT exempted; local purchases 5% of the VAT exempted | Same as citizen | Confirmed |
| TISEZA | Consent to charge immovable property, by security value GN 466 of 2025, Part K | TZS 3,000,000 (below 270m); 5,000,000 (to 1.345bn); 7,000,000 (to 2.69bn); 15,000,000 (above) | Same as citizen | Confirmed |
| TISEZA | Zone construction: planning; building permit; occupancy GN 466 of 2025, Part N | TZS 1,000,000; 800,000 up to 1,000 m2 plus 30,000 per extra 100 m2; 300,000 | Same as citizen | Confirmed |
| TISEZA | Land transactions through TISEZA GN 466 of 2025, Parts J and O | 10% of the Lands transfer, registration or processing charge; land rent plus 10% | Same as citizen | Confirmed |
What are the government fees on land in Tanzania?
Land, property and construction permits. Rent, premium and registration fees carry no citizen or foreign rate. The difference is access: under section 19(2) of the Land Act, Cap. 113 R.E. 2023, a foreigner holds land only through a right of occupancy or derivative right granted for an approved investment, or through a joint venture with a citizen.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Ministry of Lands | Right to hold land Land Act, Cap. 113 R.E. 2023, s.19(2) | Granted right of occupancy | Only for an approved investment through TISEZA (right of occupancy or derivative right) or a joint venture with a citizen | Confirmed |
| TISEZA | Facilitation fee on land acquisition (derivative right) GN 466 of 2025, Second Schedule Part O item 1 | Not applicable | 10% of the charge paid to the Ministry of Lands for processing the title | Confirmed |
| Ministry of Lands | Land rent, commercial farms outside urban boundaries Land (Rent) (Amendment) Regulations, GN 327 of 2017 | TZS 1,000 an acre a year | Same as citizen | Confirmed |
| Ministry of Lands | Land rent, urban plots by zone and use Land (Rent) Regulations 2012, GN 266 of 2012, rent rates schedule; e-Ardhi | Assessed per m2 a year by council, zone and use (Ilala CBD TZS 150 / 225 / 450; Oysterbay 50 / 75 / 150) | Same as citizen | Confirmed |
| Ministry of Lands | Interest on late land rent Land Act, Cap. 113 R.E. 2023, s.35(11) | 0.5% a month once six months overdue; 1% a month after twelve months | Same as citizen | Confirmed |
| Ministry of Lands | Premium on grant of right of occupancy Land (Fees) (Amendment) Regulations, GN 448C of 2023 | 0.25% of land value | Same as citizen | Confirmed |
| Ministry of Lands | Premium, regularised urban areas Land (Fees) (Amendment) Regulations, GN 496N of 2021 | 0.5% of land value | Same as citizen | Confirmed |
| Ministry of Lands | Transfer: notice of intention; application for approval Land Act s.37 | TZS 2,000; TZS 5,000 | Same as citizen | Confirm with the authority |
| Registrar of Titles | Registration of certificate of title Land Registration (Amendment) Rules, GN 485 of 2010 | 50% of the annual land rent | Same as citizen | Confirmed |
| Registrar of Titles | Registration of transfer, including under power of sale GN 485 of 2010 | 0.25% of consideration or value, whichever is greater | Same as citizen | Confirmed |
| Registrar of Titles | Mortgage; variation; discharge GN 485 of 2010 | TZS 20,000; 20,000; 10,000 | Same as citizen | Confirmed |
| Registrar of Titles | Caveat; withdrawal; official search GN 485 of 2010 | TZS 10,000 each | Same as citizen | Confirmed |
| Registrar of Titles | Lease of a right of occupancy; lost title; rectification; change of name; power of attorney; certified copy GN 485 of 2010 | 50% of monthly rent; 20,000; 15,000; 15,000; 15,000; 10,000 | Same as citizen | Confirmed |
| Director of Surveys | Deed plan fee Land Survey (General) (Amendment) Regulations, GN 448E of 2023 | Abolished from 1 July 2023 | Same as citizen | Confirmed |
| Director of Surveys | Survey of plots and large parcels Land Survey (General) (Amendment) Regulations, GN 489 of 2010, Third Schedule | By area and location, from TZS 100,000 for a parcel up to 1 ha | Same as citizen | Confirmed |
| Planning authority | Change of use; subdivision Urban Planning (Fees) Regulations, GN 83 of 2018 | TZS 30,000 each | Same as citizen | Confirmed |
| Planning authority | Planning consent: application, amendment or renewal GN 83 of 2018 | TZS 20,000 each | Same as citizen | Confirmed |
| Council | Building permit Urban Planning (Building) Regulations, GN 80 of 2018, regs 5 and 6 | Plan scrutiny and permit fees set by each planning authority by floor area and use | Same as citizen | Confirmed |
| Kinondoni Municipal Council | Fence permit; renovation or demolition permit Kinondoni fees by-laws, GN 389 of 2019 | TZS 500 a foot; single storey 100,000, multi-storey 100,000 plus 50,000 a floor | Same as citizen | Confirmed |
| Chief Valuer | Approval of a valuation report Valuation and Valuers (General) Regulations, GN 136 of 2018 | TZS 20,000 below 100m; 0.01% of value above 100m; 0.02% above 100m for mortgage, sale or government dues | Same as citizen | Confirmed |
| Tanzania Fire and Rescue Force | Fire safety inspection and certificate Fire and Rescue Force (Safety Inspection, Certificates and Levy) (Amendment) Regulations, GN 478H of 2022 | By premises: retail shop TZS 20,000; supermarket 500,000; one-star hotel 700,000; mall to 5,000 m2 9,000,000 | Same as citizen | Confirmed |
What do work and residence permits cost?
Immigration, work permits and labour. Permit fees fall on the foreign national, and a citizen pays none of them. An East African Community citizen pays a reduced residence rate. OSHA workplace registration is compulsory and has carried no fee since 1 July 2018; the annual OSH inspection fee is set by sector and size, not nationality.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Labour Commissioner | Work permit: Class A; B; C; D Non-Citizens (Employment Regulation) Act, Cap. 436 R.E. 2023, Fifth Schedule | Not applicable | USD 1,000; 500; 1,000; 500 | Confirmed |
| Immigration | Residence permit Class A (investor) Immigration Act, Cap. 54 R.E. 2023, s.50(1)(j); Immigration fee matrix | Not applicable | A-3 investor USD 3,000 (EAC USD 1,500); A-1 professional artist investor USD 1,000 (EAC USD 500); plus USD 50 re-entry pass | Confirmed |
| Immigration | Residence permit Class B; Class C Immigration Act, Cap. 54 R.E. 2023, s.50(1)(j); Immigration fee matrix | Not applicable | Class B USD 2,000 (EAC USD 500); Class C USD 500 or 200 by sub-class (EAC 250 or 100); plus USD 50 re-entry pass | Confirmed |
| TISEZA | Permits through the one-stop centre Immigration fee matrix; TISEZA one-stop centre | Not applicable | Residence A USD 3,050 and B USD 2,050 (Immigration fee plus USD 50 re-entry pass); USD 50 re-entry pass for each dependant; 10% facilitation fee to TISEZA after approval; work permit facilitation USD 100 | Confirmed |
| Immigration | Visas: ordinary; multiple entry; business; transit Immigration Act, Cap. 54 R.E. 2023, s.50(1)(j); Immigration fee matrix | Not applicable | USD 50; 100; 250; 30 | Confirmed |
| OSHA | Workplace registration; annual OSH inspection, by size band (micro, small, medium, large) GN 149 of 2015, as amended by GN 719 of 2018 | Registration fee abolished from 1 July 2018; registration remains compulsory. Inspection: manufacturing TZS 80,000; 240,000; 480,000; 720,000. Agriculture 40,000 to 360,000. Mining 160,000 to 1,440,000 | Same as citizen | Confirmed |
| Labour Commissioner | Private employment agency licence Employment and Labour Relations Act | Not published | Not published | Confirm with the authority |
| Tanzania Police Force | Private security company licence Police Force and Auxiliary Services Act | Not published | Not published | Confirm with the authority |
What does a financial services licence cost?
Banking, microfinance, insurance, capital markets and gaming. Bank of Tanzania, TIRA and CMSA fees do not change with ownership. Foreign ownership changes the capital requirement and, for a bureau de change, the capital class.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Bank of Tanzania | Tier 2 microfinance (non-deposit-taking): application GN 679 of 2019 | TZS 300,000 individual; 500,000 company; capital TZS 20m | Same as citizen; up to 5 non-Tanzanian staff | Confirmed |
| Bank of Tanzania | Community microfinance group (VICOBA) registration GN 678 of 2019 | No fee | Same as citizen | Confirmed |
| Bank of Tanzania | Bank or microfinance bank licence: application GN 297 of 2014; GN 727 of 2023 | TZS 10,000,000; capital: microfinance bank 5bn, community bank 2bn, commercial bank 15bn | Same as citizen | Confirmed |
| Bank of Tanzania | Bureau de change: application; licence; annual per branch GN 730 of 2023 | TZS 1,000,000; 1,000,000; 500,000; capital Class A TZS 500m, Class B 200m | Same fees; Class A capital TZS 1bn; Class B not available (100% local ownership) | Confirmed |
| Bank of Tanzania | Payment system licence; e-money Payment Systems Licensing Regulations 2015; E-Money Regulations 2015 | TZS 1m to 5m by type; e-money TZS 2m with capital TZS 500m | Same as citizen (mobile money transfer reserved to citizens, GN 487A) | Confirmed |
| Bank of Tanzania | SACCOS licence GN 675 of 2019 | Category A TZS 100,000 (capital 10m); Category B 300,000 (capital 200m) | Same as citizen | Confirmed |
| Bank of Tanzania | Credit reference bureau: application Credit Reference Bureau Regulations, GN 416 of 2012 | TZS 1,000,000; capital TZS 600m | Same as citizen | Confirmed |
| TIRA | Insurance broker: application; registration; annual Insurance Act, Cap. 394; TIRA broker checklist, 1 April 2025 | TZS 25,000; 2,500,000; 750,000; capital TZS 20.5m | Same fees; at least two thirds of shares Tanzanian-owned | Confirmed |
| TIRA | Insurance agent; loss assessor or adjuster TIRA checklists, April 2025 | Agent TZS 25,000 plus 500,000 to 1,000,000, then 50,000 to 100,000 a year; assessor 25,000 plus 1,000,000, then 100,000 a year | Same as citizen | Confirmed |
| TIRA | Bancassurance TIRA checklist, April 2025 | TZS 25,000 plus 5,000,000; annual 1,000,000 | Same as citizen | Confirmed |
| CMSA | Dealer; broker-dealer: application, admission, annual Capital Markets and Securities Act, Cap. 79; CMSA fee structure 2025 | TZS 1,000,000; 2,000,000; 2,000,000 (broker-dealer also 100,000 deposit fee) | Same as citizen | Confirmed |
| CMSA | Fund manager; investment adviser; custodian: application, admission, annual Capital Markets and Securities Act, Cap. 79; CMSA fee structure 2025 | Fund manager 1,000,000 / 5,000,000 / 5,000,000; adviser 500,000 / 3,000,000 / 3,000,000; custodian 2,500,000 / 5,000,000 / 5,000,000 | Same as citizen | Confirmed |
| Gaming Board | Casino: application; annual licence Gaming Act, Cap. 41; Gaming Board fee schedule | TZS 1,000,000; 110,000,000 Dar es Salaam, 60,000,000 other regions | Same as citizen | Confirmed |
| Gaming Board | Sports betting shop; internet sports betting Gaming Board fee schedule | 500,000 plus 1,000,000 a year; 1,000,000 plus 90,000,000 a year | Same as citizen | Confirmed |
| Gaming Board | Slot machines outside casinos Gaming Board fee schedule; GN 487A of 2025 | Principal 500,000 plus 30,000,000 a year; shop 100,000 plus 500,000 a year plus 10,000 a machine a month | Not available to foreigners | Confirmed |
| Financial Intelligence Unit | Reporting entity registration (goAML) Anti-Money Laundering Regulations, GN 397 of 2022 | No fee | Same as citizen | Confirmed |
What does a mining licence cost in Tanzania?
Mining, energy and environment. A Primary Mining Licence is held only by citizens. A mineral dealer's licence requires the licence-holding company to be at least 25% Tanzanian-held. Environmental and energy fees follow the project, not the owner.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Mining Commission | Primary Mining Licence: application; preparation; renewal; transfer Mining (Mineral Rights) Regulations, GN 1 of 2018, First Schedule, as amended by GN 741 of 2019 | TZS 50,000; 50,000; 100,000; 500,000 | Not available to foreigners | Confirmed |
| Mining Commission | Primary Mining Licence annual rent GN 1 of 2018, First Schedule item 8, as amended by GN 741 of 2019 and GN 419 of 2022 | Gold, diamonds, gemstones TZS 90,000 a hectare (minimum 180,000); other minerals 45,000 a hectare (minimum 90,000) | Not available to foreigners | Confirmed |
| Mining Commission | Mineral dealer licence: application; licence Mining (Minerals and Mineral Concentrates Trading) Regulations, GN 2 of 2018, First Schedule as substituted by GN 45 of 2018 | Application USD 200; licence USD 1,000 gold, metallic and gemstones; USD 2,000 diamonds; USD 500 coal and industrial minerals | Same fees; the company must be at least 25% Tanzanian-held | Confirmed |
| Mining Commission | Mineral broker licence GN 2 of 2018, First Schedule, as substituted by GN 742 of 2019 | TZS 50,000 application plus TZS 200,000 licence | Not available to foreigners | Confirmed |
| Mining Commission | Royalty; inspection fee Mining Act, Cap. 123 R.E. 2023, ss.111 and 115 | 6% gold, metallic minerals, diamonds and rough gemstones; 5% uranium; 4% gold sold at refinery centres or to the Bank of Tanzania; 3% other minerals; 1% cut gems and coal used as industrial raw material; inspection 1% | Same as citizen | Confirmed |
| Mining Commission | Mineral export permit: application GN 2 of 2018, First Schedule item (i) | USD 100 | Same as citizen | Confirmed |
| NEMC | Environmental impact assessment: application; project brief Environmental fees regulations, GN 387 of 2021 | TZS 50,000; 150,000 | Same as citizen | Confirmed |
| NEMC | EIA review, Type A, by project value GN 387 of 2021 | TZS 4m to 70m (extractive 5m to 100m) | Same as citizen | Confirmed |
| NEMC | EIA review, Type B GN 387 of 2021 | TZS 2m (under 50m); 3m (50m to 99.99m); 4m (100m and above) | Same as citizen | Confirmed |
| NEMC | Waste permits: hazardous; solid; e-waste; healthcare GN 387 of 2021, Schedule paras 6 to 9 | TZS 5,000,000; 200,000; 5,000,000; 1,500,000; plus 50,000 application | Same as citizen | Confirmed |
| EWURA | Electricity generation, 1 to 10 MW: application; provisional; operational GN 112 of 2022 | TZS 100,000; 240,000; 12,000,000 (11 to 50 MW 24,000,000) | Same as citizen | Confirmed |
| EWURA | Petroleum retail; LPG distribution; wholesale; storage GN 816 of 2020 | Retail 500,000 plus 1,000,000; LPG distribution 500,000 plus 1,000,000; wholesale 2,000,000 plus 10,000,000; storage 1,000,000 plus 10,000,000 | Same as citizen | Confirmed |
What does an industrial licence cost?
Manufacturing, standards and construction. BRELA prices the industrial document by fixed investment cost. Up to TZS 100 million the plant takes a certificate of registration; above it, an industrial licence, and the application goes to the Industrial Licensing Board, which sits quarterly, and the Registrar of Industries issues a temporary licence valid for three years. Micro and small industry is reserved to citizens.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| BRELA | Certificate of registration (fixed investment to TZS 100m) or industrial licence (above TZS 100m) National Industries (Licensing and Registration) Act, Cap. 46; National Industries Regulations 2000, reg. 8 | TZS 10,000 (below 5m); 50,000 (5m to 10m); 100,000 (10m to 50m); 500,000 (50m to 100m); 800,000 (above 100m) | Same fees; micro and small industry not available to foreigners (GN 487A) | Confirmed |
| TBS | Product certification; premises and product registration (food, cosmetics) TBS fees page | No schedule published | No schedule published | Confirmed |
| CRB | Contractor application fee; processing fee Contractors Registration By-laws, GN 340 of 1999, as amended by GN 477 of 2017 | TZS 20,000 first, 30,000 upgrade, 40,000 temporary; plus 50,000 processing | Same | Confirmed |
| CRB | Contractor registration, Class I (building; civil) CRB criteria booklet | TZS 250,000; 300,000 | USD 20,000 (specialist USD 15,000) | Confirmed |
| CRB | Contractor registration, Classes II to VII (building; civil) CRB criteria booklet | From TZS 200,000 / 250,000 (Class II) to 40,000 / 50,000 (Class VII) | Not available (foreign register is Class I only) | Confirmed |
| CRB | Contractor annual subscription, Class I (civil; building) CRB criteria booklet | TZS 2,500,000; 2,000,000 | USD 10,000 (specialist USD 6,000) | Confirmed |
| ERB | Consulting engineering firm: application; registration; annual GN 746 of 2018 | TZS 225,000; 450,000; 700,000 | USD 2,000; 12,000; 7,000 | Confirmed |
| ERB | Professional engineer: application; registration; annual GN 746 of 2018 | TZS 30,000; 30,000; 120,000 | Same as citizen | Confirmed |
| AQRB | Architect or quantity surveyor; firm: application; registration; annual Architects and Quantity Surveyors By-laws, GN 879 of 2024, Third Schedule | Individual TZS 20,000; 120,000; 100,000 a year. Firm 30,000; 600,000; 500,000 a year | Individual TZS 500,000; 1,000,000; 750,000 a year. Firm 500,000; 25,000,000; 12,500,000 a year | Confirmed |
What does a tourism licence cost?
Tourism and hospitality. Tourism licences under the Tourism (Fees and Charges) (Amendment) Regulations, GN 876 of 2024, as re-substituted in shillings by GN 38 of 2025, carry separate citizen and non-citizen rates. Travel agency, mountain climbing, car hire, curio shops and in-country tour guiding are open to citizens only.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Tourism Division (MNRT) | Tour operator (Class A), by fleet size Tourism (Fees and Charges) (Amendment) Regulations, GN 876 of 2024, as re-substituted by GN 38 of 2025 | TZS 1,277,500 (1 to 3 vehicles) to 12,775,000 (51 or more) | TZS 12,775,000 (10 to 30) to 25,550,000 (51 or more) | Confirmed |
| Tourism Division (MNRT) | Travel agency; mountain climbing; car hire GN 876 of 2024, as re-substituted by GN 38 of 2025; Tourism Act s.59 | TZS 1,277,500; 3,000,000; 5,110,000 | Not available to foreigners | Confirmed |
| Tourism Division (MNRT) | Hunting, photographic, boat, balloon, air charter, adventure sports, theme parks GN 876 of 2024, as re-substituted by GN 38 of 2025 | TZS 5,110,000 each | TZS 12,775,000 each | Confirmed |
| Tourism Division (MNRT) | Accommodation, one to five stars GN 38 of 2025; outside protected areas GN 352B of 2025 | TZS 511,000 to 3,832,500 | TZS 2,550,000 to 6,387,500; inside protected areas 3,832,500 to 12,775,000 | Confirmed |
| Tourism Division (MNRT) | Home stay GN 876 of 2024, as re-substituted by GN 38 of 2025 | TZS 255,500 | TZS 1,533,000 | Confirmed |
| Tourism Division (MNRT) | Curio shop; cultural tourism GN 876 of 2024, as re-substituted by GN 38 of 2025; GN 487A of 2025 | TZS 255,500 | Not available to foreigners | Confirmed |
| Tourism Division (MNRT) | Tour guide licence Tourism (Fees and Charges) Regulations, Class B, as re-substituted by GN 38 of 2025 | TZS 35,000 a year | Not available to foreigners | Confirmed |
What do health and education regulators charge?
Health and education. Medical device fees at TMDA carry a lower domestic scale for locally made products. Education and pharmacy fees do not vary with ownership.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| TMDA | Medical devices, imported: notification; Class A; Classes B to D Tanzania Medicines and Medical Devices (Fees and Charges) Regulations, GN 686 of 2021 | Domestic manufacture: TZS 50,000; 100,000; 200,000 (B); 500,000 (C and D) | Imported: USD 100; 500; 2,500 | Confirmed |
| TMDA / NatHREC | Clinical trial GN 686 of 2021; NatHREC schedule | TMDA USD 3,000; ethics TZS 2,625,000 (expedited 3,875,000) | Same as citizen | Confirmed |
| TMDA | Importer premises; import permit GN 686 of 2021, First Schedule | TZS 300,000; 2% of FOB | Same as citizen | Confirmed |
| Pharmacy Council | Pharmacy premises: retail; wholesale (registration, permit and professional fee) Pharmacy Council fees 2025 | Retail TZS 450,000; wholesale 1,050,000; inspection 100,000 | Same as citizen | Confirmed |
| Ministry of Health | Private health facility registration Private Hospitals (Regulation) Act, Cap. 151 | No amount published | No amount published | Confirmed |
| TCU | University: application; charter; annual institutional fee Universities Act, Cap. 346 R.E. 2023; TCU fees and charges, 1 July 2024 | TZS 5,000,000; 2,500,000; 5,000,000 | Application USD 5,000 | Confirmed |
| NACTVET / Ministry of Education | College and private school registration NACTVET regulations; Education Act | No current amount published | No current amount published | Confirmed |
What does TCRA charge for a licence?
ICT, media and data protection. Communications licences are priced by coverage. Establishing or operating radio and television is reserved to citizens under GN 487A of 2025.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| TCRA | Application services licence: national; regional; district GN 157 of 2025 | National TZS 3,000,000 / 30,000,000 / 34,500,000; regional 600,000 / 3,000,000 / 3,450,000; district 150,000 / 600,000 / 690,000; plus 1% of turnover; 5 years | Same as citizen | Confirmed |
| TCRA | Broadcasting content: national radio; national television GN 157 of 2025 | Radio TZS 3,200,000 / 25,000,000 / 25,000,000; TV 8,000,000 / 32,000,000 / 32,200,000 (application / initial / annual) | Not available to foreigners | Confirmed |
| TCRA | Online content service; aggregator GN 158i of 2026 | Application 10,000; initial 50,000; renewal 50,000; aggregator 20,000 / 100,000 | Same as citizen | Confirmed |
| TCRA | Cybersecurity services (five years) GN 157 of 2025 | Application 175,000; initial 3,500,000; renewal 3,500,000; plus 1% of turnover | Same as citizen | Confirmed |
| PDPC | Data controller or processor registration: small; medium; large GN 449C of 2023 | TZS 100,000 (renewal 50,000); 200,000 (150,000); 1,000,000 (500,000) | Same as citizen | Confirmed |
| MAELEZO | Print media licence Media Services (Amendment) Regulations, GN 99 of 2024 | Category A TZS 500,000 (1 year); B 1,000,000 plus 300,000 a year (2 years); C 1,500,000 plus 500,000 a year (5 years) | Same as citizen | Confirmed |
What do agricultural and natural resource regulators charge?
Agriculture, livestock, fisheries and forestry. Most crop board registrations are free or unpublished. On-farm crop purchasing is reserved to citizens. Fisheries and forestry fees are published and, for fisheries, differ by nationality: wild-catch export licences are priced in US dollars under GN 478B of 2022.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Cashewnut Board | Export permit; service levy Cashewnut Industry Act, Cap. 203 | Permit free; 0.3% of turnover levy | Same as citizen | Confirm with the authority |
| Tanzania Coffee Board | Grower registration; buyer, processor, exporter and roaster licences Coffee Industry Regulations, GN 385 of 2013 | Grower registration free; licence amounts not published | Same as citizen | Confirmed |
| Cotton Board | Registration of grower, trader, ginner, exporter or importer Cotton Industry Regulations 2011, reg. 4(3) | No fee | Same as citizen | Confirmed |
| Tea, Sisal, Tobacco and Sugar Boards | Buyer, processor and exporter licences Tobacco Industry Licensing (Fees) Regulations, GN 100 of 2022; respective crop Acts | Tobacco Board licences USD 500 to 5,000 by type; tea, sisal and sugar boards: not published | Same as citizen | Confirm with the authority |
| TPHPA | Phytosanitary certificate Plant Health (Amendment) Regulations, GN 929 of 2024 | TZS 130,000 per commercial consignment, plus inspection from TZS 25,000 (up to 1,000 kg) | Same as citizen | Confirmed |
| TFRA | Fertiliser import inspection; export permit Fertilizers Regulations, GN 68 of 2026 | 1.2% of CIF; USD 0.5 a tonne | Same as citizen | Confirmed |
| TFRA | Fertiliser registration; dealer licence GN 68 of 2026 | No dealer licence or premises fee set; product registration: laboratory analysis plus field test USD 10,000 a season | Same as citizen | Confirmed |
| Ministry of Livestock | Livestock movement and export permits GN 489A of 2020, as amended by GN 478C of 2022 | Movement: cattle TZS 2,500, sheep and goats 1,500 a head; export: cattle 25,000, sheep and goats 5,000 a head | Same as citizen | Confirmed |
| Ministry of Fisheries | Fish export licence (wild catch), by product and scale Fisheries Regulations, GN 308 of 2009, Part G as substituted by GN 478B of 2022 | USD 150 to 2,700 a year | USD 700 to 5,000 a year | Confirmed |
| Ministry of Fisheries | Aquaculture permit; aquaculture product export licence Fisheries (Aquaculture) Regulations, GN 885 of 2024, Ninth Schedule | TZS 100,000 a year; export licence TZS 50,000 to 200,000 a year plus 2% of consignment value | TZS 250,000 a year; export licence TZS 400,000 a year | Confirmed |
| TFS | Forest produce dealer registration: woody; non-woody; natural forest harvesting Forest (Amendment) Regulations, GN 132 of 2025 | TZS 200,000; 100,000; 270,000 | Same as citizen | Confirmed |
| TFS | Transit pass, per vehicle (7 t or below; above 7 t) GN 132 of 2025 | Plantation 7,000 / 15,000; natural forest 15,000 / 20,000 | Same as citizen | Confirmed |
What do transport regulators charge?
Transport, shipping and logistics. LATRA fees are set by GN 1082, 1083 and 1084 of 2024, with foreign carrier vehicles priced in US dollars. Clearing and forwarding is reserved to citizens, and a shipping agency must be more than 60% Tanzanian-held.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| LATRA | Goods vehicle licence, annual, by payload Transport Licensing (Goods Carrying Vehicle) (Amendment) Regulations, GN 1083 of 2024 | TZS 50,000 (up to 1 t) to 350,000 (above 20 t) | USD 25 (up to 1 t) to USD 165 (above 20 t) | Confirmed |
| LATRA | Goods transport company registration certificate GN 1083 of 2024 | TZS 100,000 | USD 50 | Confirmed |
| LATRA | Passenger service vehicle licence, annual Transport Licensing (Public Service Vehicle) (Amendment) Regulations, GN 1084 of 2024 | TZS 100,000 (up to 15 seats) to 500,000 (above 65); luxury bus 500,000 | USD 50 (up to 15 seats) to USD 230 (above 65); luxury bus USD 230 | Confirmed |
| TASAC | Clearing and forwarding agent: application; annual registration GN 340 of 2018, Third Schedule | USD 20; USD 100 | Not available to foreigners (GN 487A of 2025) | Confirmed |
| TASAC | Shipping agent licence Shipping Agents Regulations, GN 339 of 2018, as amended by GN 54 of 2022, Second Schedule; Cap. 415 s.13(2) | Application USD 50; annual licence USD 3,000 (sea port) or USD 500 (inland waterways) | Same fees; company must be more than 60% Tanzanian-held | Confirmed |
| TASAC | Miscellaneous port services: application; licence Category A, B, C (sea port) GN 343 of 2018, Third Schedule | USD 40; 400; 1,000; 5,000 | Same as citizen | Confirmed |
| TCAA | Air operator certificate, initial Civil Aviation (Licensing of Air Services) Regulations 2006 | USD 2,400 (over 5,700 kg); USD 1,200 (under) | Same as citizen | Confirm with the authority |
| WRRB | Warehouse operator licence Warehouse Receipts Regulations, GN 109 of 2016 | Application TZS 20,000; licence TZS 200 per tonne of capacity; inspector licence 200,000 a year | Same as citizen | Confirmed |
What does it cost to register an NGO or a trust?
NGOs, trusts, societies and cooperatives. NGO and society fees carry a separate international or foreign rate. Trust and cooperative fees do not.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| Registrar of NGOs | NGO registration: national; regional; district NGO Act, Cap. 56; NGO Regulations | TZS 115,000; 100,000; 80,000 (plus stamp duty 1,500) | International NGO USD 350 (plus stamp duty TZS 4,500) | Confirmed |
| Registrar of NGOs | NGO annual fee; penalty for non-payment NGO Regulations | TZS 50,000; 100,000 | USD 100; USD 300 | Confirmed |
| RITA | Incorporation of trustees: application Trustees' Incorporation (Amendment) Rules, GN 448O of 2023 | TZS 200,000 | Same as citizen | Confirmed |
| RITA | Change of trust deed or return; change of trustees, name or address GN 448O of 2023 | TZS 100,000; 50,000 | Same as citizen | Confirmed |
| Registrar of Societies | Registration of a society; annual fee Societies (Amendment) Rules, GN 496J of 2021 | Application TZS 50,000; annual 100,000 religious, 50,000 other | Annual USD 60 (foreign society) | Confirmed |
| TCDC | Cooperative registration: primary; secondary; federation Cooperative Societies (Amendments) Regulations, GN 223 of 2018 | TZS 50,000; 100,000; 1,000,000 | Same as citizen | Confirmed |
What are the trademark, merger and tender fees?
Intellectual property, competition and public procurement. None of these fees varies with nationality. A foreign applicant for a trademark files through a local agent.
| Authority | Fee item | Citizen or citizen-owned | Foreign or foreign-owned | Status |
|---|---|---|---|---|
| BRELA | Trademark or service mark: application; registration; renewal; search Trade and Service Marks Regulations, GN 40 of 2000 | TZS 50,000; 60,000; 30,000; 10,000 (one class) | Same as citizen (through a local agent) | Confirmed |
| BRELA | Patent: application; grant; utility certificate application BRELA patent fees | TZS 12,000; 10,000; 10,000 | Same as citizen | Confirmed |
| COSOTA | Membership, individual; group or company; registration of a work COSOTA fee page | TZS 30,000; 100,000; 1,000 | Same as citizen | Confirmed |
| FCC | Merger notification, by combined turnover or assets Competition Rules, GN 344 of 2018, r.68(2) | TZS 25,000,000 (800m to 25bn); 50,000,000 (25bn to 100bn); 100,000,000 (100bn and above); notification threshold TZS 3.5bn | Same as citizen | Confirmed |
| PPRA (NeST) | Tenderer registration, annual Public Procurement Regulations, GN 518 of 2024, First Schedule | TZS 100,000 | Same as citizen | Confirmed |
| PPRA (NeST) | Tender participation: national; international GN 518 of 2024 | TZS 30,000; 500,000 | Same as citizen | Confirmed |
How is a government fee paid?
- The application is lodged on the authority's portal: ORS for BRELA, TNBP for Class A licences, TAUSI for council licences, the TRA portal, the TISEZA portal or e-Ardhi for land.
- The authority assesses the fee and issues a control number through the Government e-Payment Gateway (GePG).
- The fee is paid at a bank or by mobile money against that control number, in the currency the control number states.
- The receipt is issued by the authority, and the licence, certificate or permit is released against it.
The amount on the control number is the amount payable on the day of payment. Where it differs from a figure on this page, the control number governs.
Frequently asked questions
Do foreigners pay higher government fees in Tanzania?
Only on some lines. BRELA registration, TRA registration, land fees and most regulator fees are the same for citizens and foreigners. Foreign-owned rates apply to the business licence where the Schedule prints one, to the TISEZA certificate of incentives (TZS 6,000,000 against TZS 4,000,000), to tourism licences, to CRB, ERB and AQRB registration, to LATRA vehicle licences, and to NGO and society fees. Work and residence permits are paid by foreign nationals only.
How much does it cost to register a company with BRELA?
TZS 50,000 for name reservation plus a registration fee set by nominal share capital: TZS 95,000 up to TZS 1m, rising to TZS 1,000,000 above TZS 10bn. A foreign company registering a branch pays TZS 2,000,000 for its certified constitution and TZS 600,000 for each other document.
Is TIN or VAT registration charged?
No. TRA issues the TIN and registers VAT free of charge. VAT registration is compulsory at TZS 200m taxable turnover in twelve months, and the standard rate is 18%.
What does a business licence cost for a foreign-owned company?
The Schedule prints a US dollar rate for foreign-owned businesses in a set of lines, for example USD 2,000 for business consultancy, USD 5,000 for a law practice and USD 20,000 for any foreign-owned building contractor. Where no foreign row is printed, the shilling fee applies whatever the ownership. Fifteen activities are closed to non-citizens under GN 487A of 2025.
What does TISEZA charge?
Under GN 466 of 2025, the certificate of incentives costs TZS 4,000,000 for a domestic investor and TZS 6,000,000 for a foreign or joint-venture investor, against minimum capital of USD 50,000 and USD 500,000 (gazetted as TZS 150,000,000 and TZS 1,500,000,000). Investor registration is TZS 300,000, strategic investor status TZS 60,000,000, and special economic zone operator and production licences TZS 6,000,000 a year each.
What do work and residence permits cost?
A Class A work permit is USD 1,000 and Class B USD 500. An investor residence permit Class A is USD 3,000 (USD 1,500 for an East African Community citizen), Class B USD 2,000 and Class C USD 500 or USD 200 by sub-class, each with a USD 50 re-entry pass. Through the TISEZA one-stop centre, Class A is USD 3,050 and Class B USD 2,050: the Immigration fee plus the re-entry pass.
What does Confirm with the authority mean on this page?
The authority publishes no readable fee schedule for that line, or the only available copy is secondary. The figure shown, where one is shown, is the latest reported and must be confirmed with the authority before payment. The control number the authority issues is the final word on the amount.
Can a foreigner own land in Tanzania?
Not directly. Under section 19(2) of the Land Act, Cap. 113 R.E. 2023, a non-citizen holds land only through a right of occupancy or derivative right granted for an investment approved under the Investment and Special Economic Zones Act 2025, or through a joint venture with a citizen. Land rent, premium and registration fees are the same for both.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. The live schedule on the mandate-holder portal is confirmed before budgeting or submitting. Law-firm alerts and Big Four notes are discovery only.
- Business Registrations and Licensing Agency (BRELA): company, business name, trademark, patent and industrial licence fee pages, and the Schedule to the Business Licensing Act, Cap. 101 R.E. 2023. Accessed 2026-09-26.
- Tanzania Revenue Authority: VAT and stamp duty pages, and the Finance Acts 2023, 2025 and 2026. Accessed 2026-09-26.
- Tanzania Investment and Special Economic Zones Authority: certificate of incentives, land acquisition and OSHA pages; GN 466 of 2025, Second Schedule. Accessed 2026-09-26.
- TanzLII: GN 487A of 2025, the Land (Fees), Land Registration, Land Survey, Urban Planning and Valuation notices, GN 448O of 2023, GN 496J of 2021, GN 223 of 2018 and GN 344 of 2018. Accessed 2026-09-26.
- Ministry of Lands, Housing and Human Settlements Development: land rent interest and transfer brochures. Accessed 2026-09-26.
- Immigration Department and Labour Commissioner: residence permit, visa and work permit fee guidelines. Accessed 2026-09-26.
- Bank of Tanzania: microfinance, bureau de change, payment systems, SACCOS and credit reference bureau regulations. Accessed 2026-09-26.
- Sector regulators: TCRA, TIRA, CMSA, Gaming Board, NEMC, EWURA, Mining Commission, TMDA, Pharmacy Council, TCU, LATRA, TASAC, TFS, TFRA, CRB, ERB and the Ministry of Natural Resources and Tourism (GN 876 of 2024 and GN 38 of 2025) fee schedules. Accessed 2026-09-26.
- Ministry of Finance: Public Procurement Regulations, GN 518 of 2024, First Schedule. Accessed 2026-09-26.
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/.