Permits & People

Public Holidays Tanzania: What Employers Pay, How Eid Dates Are Set, and the 2027 Calendar

Cover: public holidays in Tanzania for employers, with the Cap. 35 schedule, double pay under section 26 of Cap. 366 and the Zanzibar Employment Act 2005
Cap. 35 R.E. 2023 schedule, Cap. 366 R.E. 2023 s.26 on the Mainland, s.67 of the Employment Act, 2005 in Zanzibar. As at 31 October 2026.
Direct answer

What must a Mainland employer pay an employee who works on a public holiday? Double the basic wage for each hour worked. Section 26 of the Employment and Labour Relations Act, Cap. 366 R.E. 2023, sets the rule for any public holiday under the Public Holidays Act, Cap. 35. In Zanzibar, the Employment Act No. 11 of 2005 gives a paid day off instead, unless the employer pays at least double.

This guide covers public holidays Tanzania employers must plan for: the Cap. 35 schedule, how Eid and Maulid dates are announced, the 2027 calendar as far as it can be known today, holiday pay, annual leave, overtime, shift workers and the separate Zanzibar rules. It ends with a payroll example for a security guard in Dar es Salaam.

Who should read this

New employers should first read our guide to employment contracts and workplace policies.

What the law says

Three statutes govern public holidays at work. The Public Holidays Act, Cap. 35 R.E. 2023 names the days. The Employment and Labour Relations Act, Cap. 366 R.E. 2023 sets what a Mainland employer pays. The Zanzibar Employment Act No. 11 of 2005 sets the Zanzibar rule.

ProvisionWhat it saysEffect for employers
Cap. 35 s.2The days in the Schedule "shall, in every year, be observed as public holidays"The fixed list applies every year without a new notice
Cap. 35 s.3The President may by proclamation declare a day a public holiday, in addition to or in substitution for a scheduled dayExtra days, such as an election day, carry the same status
Cap. 35 s.4A head of a Government department may open offices and call staff to work on a public holidayPublic service operations continue
Cap. 366 s.26Where an employee works on a public holiday specified in the Public Holidays Act, "the employer shall pay the employee double the employee's basic wage for each hour worked on that day"Double pay for every hour on the holiday
Cap. 366 s.18Sub-Part B (hours of work, including s.26) does not apply to employees who manage other employees and report directly to a senior management employeeLine managers in that position fall outside the statutory premium
Cap. 366 s.32(1)Annual leave "shall be inclusive of any public holiday that may fall within the period of leave"A holiday inside leave is not added back
Zanzibar Act 2005 s.67(1)(b) and (2)A paid day off on every public holiday; a worker who works it gets another paid day off unless paid at least doubleZanzibar employers choose between a substitute day and double pay

Section 26 is s.25 in the Revised Edition 2019. Older payroll manuals and the TanzLII text of the Act as enacted still use s.25. The wording did not change in the renumbering.

Which days are in the Cap. 35 schedule?

The Schedule to Cap. 35 lists fourteen entries. We read the Revised Edition 2023 text published by the National Prosecutions Service and the TanzLII consolidation as at 31 December 2023.

Schedule entryDateType
New Year's Day1 JanuaryFixed
Revolution Day12 JanuaryFixed
Id-ul-FitrTwo daysMoon sighting
Good FridayFriday before EasterMoveable
Easter MondayMonday after EasterMoveable
Id-el-HajOne dayMoon sighting
Union Day26 AprilFixed
International Workers' Day1 MayFixed
Maulidi DayNo date givenMoon sighting
Peasants' Day (Nane Nane)8 AugustFixed
Mwalimu Nyerere Day and the Climax of the Uhuru Torch Race14 OctoberFixed
Independence and Republic Day9 DecemberFixed
Christmas Day25 DecemberFixed
Boxing Day26 DecemberFixed

Karume Day on 7 April and Saba Saba on 7 July are not in the printed Schedule, yet both appear on the Bank of Tanzania's 2025 public holiday list and on diplomatic mission calendars. We could not find the proclamation that adds them. Treat them as public holidays in payroll and record the point as one to confirm.

Revolution Day on 12 January is a Zanzibar anniversary, but it sits in the Mainland Schedule. It is a holiday on both sides of the Union.

How are Eid and Maulid dates announced?

The Schedule names Id-ul-Fitr, Id-el-Haj and Maulidi Day without a date. Each follows the Islamic lunar calendar, so the day depends on the sighting of the new moon.

In practice, the Mufti and Chief Sheikh of Tanzania, through the National Muslim Council (BAKWATA), announces whether the moon has been sighted. The Daily News has reported BAKWATA giving an expected Eid date that "depends on the sighting of the moon". Employers follow that announcement and watch for any Government statement on the holiday.

In March 2026 the Mufti announced on 19 March that the crescent had not been sighted, so Ramadan ran a thirtieth day. The Citizen reported on 20 March 2026 that some communities still celebrated on 20 March.

For payroll, roster for the expected day and the day after, and pay the premium for the day observed, not the printed estimate.

The Schedule gives Id-ul-Fitr two days and Id-el-Haj one. Follow it unless a proclamation under s.3 changes it.

What is the 2027 public holiday calendar?

As at 31 October 2026 we found no official 2027 list from the Government. The fixed days below follow the Schedule and the calendar. The moon-sighting days are estimates from published calendars and remain subject to government announcement.

Date (2027)DayHolidayStatus
1 JanuaryFridayNew Year's DayFixed by Schedule
12 JanuaryTuesdayRevolution DayFixed by Schedule
About 9 and 10 MarchTuesday and WednesdayId-ul-FitrExpected; subject to government announcement
26 MarchFridayGood FridayFixed by Easter (28 March 2027)
29 MarchMondayEaster MondayFixed by Easter
7 AprilWednesdayKarume DayObserved in practice; proclamation to confirm
26 AprilMondayUnion DayFixed by Schedule
1 MaySaturdayInternational Workers' DayFixed by Schedule
About 16 MaySundayId-el-HajExpected; subject to government announcement
7 JulyWednesdaySaba SabaObserved in practice; proclamation to confirm
8 AugustSundayPeasants' Day (Nane Nane)Fixed by Schedule
About 14 AugustSaturdayMaulidi DayExpected; subject to government announcement
14 OctoberThursdayMwalimu Nyerere DayFixed by Schedule
9 DecemberThursdayIndependence and Republic DayFixed by Schedule
25 DecemberSaturdayChristmas DayFixed by Schedule
26 DecemberSundayBoxing DayFixed by Schedule

The expected Islamic dates match the CalendarLabs 2027 Tanzania list. One local site prints Eid el-Fitr on 31 March 2027, which does not fit the lunar cycle: the date moves about eleven days earlier each year from around 20 March 2026.

A day the President proclaims under s.3, such as election day 2020 under GN No. 578 of 2020, is a public holiday "as if it were set out in the Schedule". Section 26 double pay applies to it.

What happens when a holiday falls on a weekend?

Cap. 35 has no rule moving a weekend holiday to a Monday. In 2027, Workers' Day, Nane Nane, Christmas Day and Boxing Day fall on a Saturday or Sunday, and the expected Id-el-Haj and Maulidi Day do too. No substitute day follows unless the President proclaims one under s.3.

A worker who works a Saturday holiday is still paid double under s.26.

A harder case is a holiday on the worker's weekly rest day. Section 25(4) of Cap. 366 pays "double the employee's hourly basic wage" for agreed work in a weekly rest period. The Act does not say whether the two premiums stack. Our working position is to pay double once and record the basis in the policy.

How is holiday pay calculated on the Mainland?

  1. Find the basic wage. Section 26 uses the "basic wage", not total pay. Allowances that are not part of basic wage do not double unless the contract says so.
  2. Convert it to an hourly rate. Section 27(2) requires wage rates to be calculated using the table in the First Schedule to Cap. 366. Use that table for monthly and weekly earners.
  3. Count every hour worked on the holiday. The day runs from midnight to midnight. A night shift that crosses into or out of a holiday is split at midnight.
  4. Pay double for those hours. Add any night-work allowance under s.21 for hours after 20:00 and before 06:00.

The Act does not say in so many words whether the monthly salary already covers one times the holiday hours. One reading pays one extra times the hourly rate on top of salary, giving double in total. The other pays two extra times on top of salary. FB Attorneys (12 April 2021) restate the statutory words without resolving the point.

Our working position is the second reading, because it is the safe one in a dispute at the Commission for Mediation and Arbitration. Write the chosen method into the contract and the payroll policy.

How do holidays interact with annual leave and sick leave?

Annual leave. Section 32(1) of Cap. 366 gives at least 28 consecutive days' leave in each leave cycle. The same subsection says the leave "shall be inclusive of any public holiday that may fall within the period of leave". A worker on leave over Christmas does not get two extra leave days back. Our guide to annual leave entitlements covers leave cycles and pay in lieu.

Sick leave. Section 33 gives at least 126 days of sick leave in a cycle, the first 63 on full pay. The Act does not say how a public holiday inside a sick-leave period is counted. We treat it as a day of sick leave, because the worker was unfit to work in any case. Confirm the approach in your policy. Our guide to sick leave covers certification and half pay.

Zanzibar. Section 67 of the Zanzibar Act gives seven days' leave for each four months of service. It is silent on holidays inside leave.

How does holiday work interact with overtime?

Section 20 of Cap. 366 caps ordinary hours at 45 a week and nine a day. Overtime is paid at "not less than one and one-half times the employee's basic wage", with no more than 12 hours in a day and 50 overtime hours in a four-week cycle.

The Act does not say whether an hour that is both a holiday hour and an overtime hour earns both premiums. Our working position is to pay the higher rate, double, for every holiday hour, and to count holiday hours toward the daily and four-week overtime limits.

Our guide to overtime pay and working hours covers the overtime agreement and the four-week cap.

What about shift and essential-service workers?

Hospitals, power, security, hotels and transport cannot close on a holiday, and the statute does not exempt them from s.26.

WorkerMainland rulePoints to watch
Shift worker rostered on a holidayDouble basic wage per hour (s.26)Split shifts at midnight; night hours add at least 5% (s.21)
Night workerNight is after 20:00 and before 06:00 (s.21(1))No night work for workers under 18 or for pregnant workers in the two months before confinement (s.21(2))
Manager reporting to senior managementSub-Part B, including s.26, does not apply (s.18)The contract can still give a premium
Daily or casual workerDouble for hours worked on the dayNo pay owed by statute for a holiday not worked

Limits on strikes in essential services do not change holiday pay. A worker in an essential service is paid the same premium as anyone else.

Minimum wage orders set floors for basic wage by sector. Holiday pay is calculated on the worker's actual basic wage, which cannot be below the floor. Our guide to the minimum wage in Tanzania covers the sector orders.

Which holidays are Union-wide and which are Zanzibar-specific?

Labour is not a Union matter, and Cap. 35 is a Mainland statute. Zanzibar sets its own list. Section 67(9) of the Zanzibar Act says "The Minister shall by order published in the Gazette specify the days which shall be considered as public holidays for the purposes of this section".

HolidayMainland basisZanzibar
Revolution Day, 12 JanuaryCap. 35 ScheduleObserved; it marks the 1964 Zanzibar Revolution
Karume Day, 7 AprilObserved; not printed in Cap. 35Observed
Union Day, 26 AprilCap. 35 ScheduleObserved
Eid days and MaulidCap. 35 ScheduleObserved; dates by moon sighting
Saba Saba, Nane Nane, Nyerere Day, Independence DaySaba Saba observed; the others in Cap. 35Confirm against the Zanzibar Minister's order
Islamic New YearNot a Mainland holidayListed as a Zanzibar regional holiday by some calendars; confirm

We could not obtain the current Zanzibar Minister's order. Employers with Zanzibar staff should get it from the Zanzibar Labour Commission before fixing the 2027 roster.

How does Zanzibar pay for work on a public holiday?

The Zanzibar Employment Act No. 11 of 2005 works differently from the Mainland Act. Section 67(1)(b) gives every employee "a day's holiday with full pay on every public holiday". A worker who works the holiday gets a paid day off on another working day.

Section 67(2) gives the employer a second route. An employee who receives "pay at not less than double the rate payable for work on a day that is not a public holiday" is not also entitled to the substitute day.

Overtime on a holiday is higher. Section 63(8)(b) pays "not less than double and half the rate payable per hour" for overtime on holidays and public holidays, with the formula monthly salary times overtime hours times 2.5, divided by 30, divided by 8. Section 63(8)(c) pays three times for overtime hours beyond eight.

PointMainlandZanzibar
LawCap. 366 R.E. 2023 s.26Employment Act No. 11 of 2005 s.67
Holiday not workedNo express rule; monthly salary continuesPaid day off (s.67(1)(b))
Holiday workedDouble basic wage per hourSubstitute paid day, or at least double pay instead (s.67(2))
Overtime on a holidayNo express rule; we pay doubleAt least 2.5 times; 3 times beyond eight hours (s.63(8))
Night premiumAt least 5% of hourly basic wage; night 20:00 to 06:00Extra 5% of daily wage or agreed time off (s.66(1))
Who lists the daysCap. 35 Schedule and presidential proclamationsMinister's order in the Gazette (s.67(9))

The Zanzibar Act defines night as 22:00 to 06:00 in s.66(3) but 19:00 to 06:00 in its interpretation section; apply the wider window. Our guide to Zanzibar payroll taxes and ZSSF covers the contribution side.

Worked example: a security guard works Union Day 2027 in Dar es Salaam

Neema is a hypothetical security guard employed by a hypothetical Dar es Salaam security company. Her basic wage is TZS 600,000 a month, paid monthly. On Monday 26 April 2027, Union Day, she works an eight-hour shift from 14:00 to 22:00. Two of those hours, 20:00 to 22:00, are night hours.

Step 1: hourly basic wage. The First Schedule to Cap. 366 governs the conversion. For this example we assume 45 hours a week for 52 weeks, divided by 12, which is 195 hours a month. TZS 600,000 divided by 195 is TZS 3,076.92 an hour. Check the First Schedule factor before you use it.

ItemCalculationTZS
Hourly basic wage600,000 ÷ 1953,076.92
Holiday premium, s.268 hours × 3,076.92 × 249,231
Night allowance, s.21, at the 5% minimum2 hours × 3,076.92 × 5%308
Extra gross pay for the shift49,231 + 30849,539
Skills and Development Levy on the extra pay, employer (F0276)49,539 × 3.5%1,734
WCF contribution on the extra pay, employer (F0281)49,539 × 0.5%248

Her April gross becomes TZS 649,539 before any other allowances. The extra pay goes through PAYE as employment income at her marginal band. Confirm with NSSF whether the premium forms part of the wage on which the 20% contribution is due (F0279). SDL applies only if the company has ten or more employees.

Under the other reading of s.26. If the employer treats the monthly salary as covering one times her holiday hours, the premium is 8 × 3,076.92 × 1, or TZS 24,615, plus the same night allowance. The gap is TZS 24,615 for one shift. If 30 guards each work an eight-hour shift on fifteen holidays, the choice is worth about TZS 11 million a year, which is why it belongs in the written policy.

The same shift in Zanzibar. Under s.67(1)(b), Neema would get a paid day off on another working day. Under s.67(2), the employer can instead pay at least double. Using the s.63(8) formula base of monthly salary divided by 30 and by 8, her hourly rate is TZS 2,500, so double is TZS 40,000 for eight hours. The night premium is 5% of the daily wage, TZS 1,000. Zanzibar SDL is 4% for employers with four or more employees (F0278).

What to do now

  1. Build the 2027 roster now. Load the fixed days, then mark the three moon-sighting days and the day after each as possible holidays.
  2. Write the method down. State in the payroll policy how s.26 is applied to monthly staff, how night hours are added and how a holiday on a rest day is paid.
  3. Check the hourly conversion. Apply the First Schedule to Cap. 366 and keep the factor on file.
  4. Separate Zanzibar. Run Zanzibar staff on their own calendar and decide, per worker, between a substitute day and double pay.
  5. Track the announcements. Assign one person to capture the Mufti's moon-sighting statement and the Government notice for each Islamic holiday.
  6. Record every holiday hour. Keep timesheets and rosters with the payroll record. Our note on payroll record retention sets out how long.
  7. Review contracts. Make sure contracts and the written statement of particulars under s.16 describe holiday working and pay.
  8. Escalate disputes early. A claim for unpaid holiday pay goes to the CMA. Referral carries no published fee (F0452), but representation belongs with an advocate.

Key dates and deadlines

WhenWhatBasis
Before 1 January 2027Publish the 2027 holiday roster and payroll calendarGood practice; Cap. 35 Schedule
Evening before each Eid and MaulidConfirm the official day after the moon-sighting announcementCap. 35 Schedule
Payday for the month of the holidayPay the s.26 premium with the month's wagesCap. 366 ss.26 and 28
By the 7th of the following monthPay SDL on gross emoluments, including holiday payCap. 82 s.14; F0276
Within six months of the leave cycle endingLeave taken; holidays inside leave count as leaveCap. 366 s.32
Zanzibar, on the next agreed working daySubstitute paid day off if double pay is not givenEmployment Act 2005 s.67(1)(b) and (2)

How Zatra helps

Zatra's payroll compliance service builds the 2027 holiday calendar into your payroll, writes the holiday pay method into your policy, checks the hourly conversion and runs Mainland and Zanzibar staff on separate rules.

Costs come in two separate buckets. Statutory contributions and any government charges are paid at the official amount to TRA, NSSF, WCF or ZRA, against each authority's GePG control number. Zatra's professional fee is quoted on its own line and never mixed with them.

The CMA, the Labour Court and the Labour Commissioners decide disputes. Zatra prepares and coordinates, but does not decide or guarantee any authority's outcome. CMA referrals, Labour Court matters and formal legal opinions go to an advocate.

Sources and status

Accurate as at 31 October 2026.

Figures to confirm before you act

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

Is an employer obliged to give staff the public holiday off on the Mainland?

Cap. 366 does not say so in terms. It assumes the day is a holiday and prices any work on it at double the basic wage under s.26. Roster staff in advance, record it in the policy, and pay the premium.

Can an employer give a day off instead of double pay on the Mainland?

Section 26 sets double pay and does not offer a substitute day as an alternative. A day off can be given in addition, by agreement. Zanzibar is different: s.67 of the Employment Act 2005 gives a paid day off, or at least double pay in its place.

Do casual and daily workers get holiday pay?

If they work on the holiday, yes. Section 26 applies to any employee who works the day, and pays double the basic wage for each hour. The Mainland Act does not require pay for a holiday that a daily worker does not work. The contract can give more.

Does a public holiday during annual leave give an extra leave day?

No, on the Mainland. Section 32(1) of Cap. 366 says annual leave is inclusive of any public holiday that falls within it. In Zanzibar, the 2005 Act does not deal with the point expressly, so confirm the approach with the Zanzibar Labour Commission.

What if Eid is announced for a different day from the one we planned?

Pay the premium for work on the day the Government observes. Staff who worked the printed day that turned out to be ordinary earn ordinary pay. Keep the announcement with the payroll record, and roster flexibly around the expected date and the day after.

Are senior managers entitled to double pay on public holidays?

Section 18 of Cap. 366 excludes employees who manage other employees and report directly to a senior management employee from Sub-Part B, which contains s.26. Those managers have no statutory premium. Their contracts may still provide one.

Is holiday pay taxable?

Yes. It is employment income and goes through PAYE in the month paid. Employers with ten or more employees also pay SDL at 3.5% of gross emoluments (F0276), and WCF at 0.5% of gross monthly earnings (F0281). Confirm the NSSF treatment with the Fund.

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.

Brief the desk

This Insights page is orientation. Payroll compliance is the commercial desk for the same facts. Zatra’s fee stays on its own line, separate from government, bank and regulator charges. Approvals are not guaranteed.

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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/.

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