Rental Income Tax Tanzania: 10% Withholding, VAT, Stamp Duty and Rates for Landlords and Tenants
How is rent taxed in Tanzania? On the Mainland, rent is investment income under the Income Tax Act. A company or business tenant withholds 10 percent of each rent payment on land and buildings and pays it to TRA within seven days after the month ends. For a resident individual landlord outside a business, that 10 percent is the final tax. Individual tenants renting a home do not withhold.
Rental income tax Tanzania landlords face is only one layer. Commercial rent can carry VAT at 18 percent, every lease attracts stamp duty of 1 percent of the annual rent, and councils charge property rates on the building. Zanzibar adds its own VAT, stamp duty and property tax through ZRA.
What the law says about rental income tax
Tax on rent in Mainland Tanzania sits in four laws: the Income Tax Act on the income, the VAT Act on the supply, the Stamp Duty Act on the lease and the rating laws on the building.
The Income Tax Act, Cap. 332 R.E. 2023, published by TRA, is the starting point. Section 9(2)(a) lists "rent or royalty" among the amounts included in income from an investment. Section 3 defines rent as a payment by a lessee under a lease of a tangible asset.
The R.E. 2023 text renumbered the Act. Withholding from investment returns is now section 105, payment of tax withheld section 109, final withholding section 111 and instalments sections 113 and 114. Older guides cite the 2019 numbers, sections 82, 84 and 86.
The rate sits in the First Schedule. Register line F0214 records withholding on rent for land and buildings at 10 percent for residents and 10 percent for non-residents, under paragraph 4(b)(ii). TRA's own withholding tax page shows the same 10 and 10 for rental income for commercial purposes.
Who is affected by tax on rent?
Anyone who lets property, and anyone who pays rent in the course of business.
- Individual landlords. The tenant usually collects the tax; the landlord pays it where nobody withholds.
- Company landlords. Rent joins taxable income at the 30 percent corporate rate (F0196), with the withholding as a credit.
- Business tenants. Companies, branches, NGOs and sole traders are withholding agents and carry the liability if they fail to withhold.
- Household tenants. Individuals renting a home. Since 1 July 2023 they have no withholding duty.
- Non-resident landlords. Their tenants withhold, and the tax is generally final.
Our guide to holding property through a company or personally explains how the choice changes the tax on the same rent.
How is rental income taxed under the Income Tax Act?
It depends on who the landlord is and how the rent was collected. Three routes cover nearly every case.
| Landlord | How the rent is taxed | Deductions | Legal basis |
|---|---|---|---|
| Resident individual, rent withheld by tenant, not a business | 10% withheld by the tenant is the final tax | None: the tax is on gross rent | ss.105, 111; F0214 |
| Resident individual, rent not withheld (household tenant) | Landlord declares the rent and pays the tax to TRA | Depends on the method TRA applies; confirm | ss.9, 105(2)(a), 113 to 117 |
| Resident individual letting as a business | Rent in total income at the individual bands; withholding credited | Interest, repairs, depreciation, other costs | ss.8, 11 to 17, 112 |
| Resident company | Rent in total income at 30%; withholding credited | As above | ss.11 to 17, 112; F0196 |
| Non-resident without a permanent establishment | 10% withheld, generally final | None | ss.105, 111; F0214 |
PwC's individual income determination summary, last reviewed on 9 September 2026, treats rent paid to a resident individual as a final withholding payment "unless the rent is received in the course of conducting a business". The Act gives no test for when letting becomes a business. A managed portfolio with staff looks like one; two family flats do not.
Who must withhold tax on rent, and at what rate?
The tenant, when it pays rent in conducting a business. TRA's withholding page lists rent among the investment returns from which the payer must withhold. Section 105(2)(a), first added as section 82(2)(a) by section 26 of the Finance Act, 2023, excludes a "payment made by individuals unless made in conducting a business".
EY's analysis of 13 July 2023 reports that the 2022 duty on individuals paying residential rent "has been removed". Clyde & Co's note of 11 July 2023 agrees. A sole trader renting a shop still withholds.
| Asset rented | Resident landlord | Non-resident landlord | Source and status |
|---|---|---|---|
| Land and buildings | 10% | 10%; TRA Glance shows 20% | F0214; TRA WHT page; PwC |
| Aircraft lease and hired motor vehicles | 10% | Aircraft 15% (F0215); vehicles 15% per TRA Glance | F0215; motor vehicles added by Finance Act 2025 s.55 |
| Construction equipment or machinery | 10% | 10% | PwC; RSM; TRA Glance |
| Other assets | No withholding | 15% (F0218) | F0218; TRA withholding table |
The Finance Act, 2025, section 55, inserted "hired motor vehicle" after "aircraft" in section 105(2)(d). EY's analysis of 4 August 2025 describes it as "a new 10% non-final withholding tax" on hired motor vehicles. See our guide to car rental approvals.
The non-resident rate conflicts. The register, TRA's web page, PwC's withholding tax summary and RSM's 2025/26 tax guide give 10 percent. TRA's Taxes and Duties at a Glance 2025/26 and Habib Advisory's 2025/26 guide print 20 percent. We found no Finance Act raising it; confirm with TRA before paying a non-resident.
Is withholding on rent a final tax?
Yes for a resident individual not letting as a business, and generally for a non-resident without a permanent establishment. No for companies and business landlords.
A final withholding payment ends the matter: the rent stays out of the return and no credit arises. A non-final withholding is a prepayment. The company landlord includes gross rent, deducts its costs, computes tax at 30 percent and credits the withholding under section 112.
The final rule cuts both ways: an individual with a heavy mortgage cannot deduct the interest against final-taxed rent. Our guide to withholding tax on local payments covers the general machinery for agents.
What happens when the tenant does not withhold?
The rent is still taxable. Two cases arise.
The tenant should have withheld and did not. A business tenant that pays the full rent remains liable as withholding agent. TRA can assess the tenant for the 10 percent, with penalty and interest. The fix is a lease clause stating that rent is "subject to withholding tax".
The tenant is a household. No withholding is due under section 105(2)(a). The landlord must declare the rent and pay the tax directly. The Act's instalment and return rules in sections 113 to 117 provide the route. We could not read the operative text of section 111 to confirm whether TRA treats this rent at the 10 percent rate or at the individual bands. Ask the TRA office that holds the landlord's TIN, and keep its answer on file.
Landlords who have never registered should obtain a TIN first. See our guides to TIN registration and TIN and VAT registration.
What can a landlord deduct from rental income?
Only a landlord whose rent is in total income can deduct costs; a final-taxed individual pays on gross rent. Section 11 allows expenditure incurred wholly and exclusively in producing the income.
| Cost | Treatment | Section |
|---|---|---|
| Interest on a loan used to buy or build the property | Deductible, subject to the limits in section 12 | s.12 |
| Repairs and maintenance | Deductible when incurred, if it is repair rather than improvement | s.14 |
| Building cost | Depreciation allowance, Class 6, 5% a year straight line | s.17; Third Schedule |
| Agricultural buildings | Class 5, 20% a year straight line | s.17; Third Schedule |
| Property rates, land rent, insurance, agent fees, security | Deductible when incurred in earning the rent | s.11 |
| Stamp duty on the lease, if borne by the landlord | Deductible as a cost of earning the rent | s.11 |
| Cost of land | Not depreciable; it forms part of the cost on sale | ss.17, 36 onwards |
The class rates are in TRA's Glance 2025/26, section 9.1, and RSM agrees. On a sale, a resident pays 10 percent of the gain (F0480).
Do landlords pay provisional tax?
Yes, where rent is not covered by final withholding: company landlords, business landlords and individuals with household tenants.
Section 114 requires a statement of estimated tax within three months of the start of the year of income. Section 113 requires four equal instalments at the end of the third, sixth, ninth and twelfth months. For a calendar year, that means 31 March, 30 June, 30 September and 31 December. Withholding suffered during the quarter counts towards the instalment. The final return under section 117 is due six months after year end.
A landlord whose only income is final-taxed rent pays no instalments on it. Our guide to provisional tax sets out the estimate, the instalment dates and the interest for under-estimating.
Is VAT charged on rent?
Residential rent is exempt. Commercial rent is standard-rated at 18 percent (F0239) when the landlord is registered for VAT.
The exemption covers a lease, licence or hire "to the extent that it is a supply of the right to occupy and reside in residential premises", as PwC's other taxes summary quotes the Schedule. Section 2 of the VAT Act, Cap. 148 R.E. 2023 defines residential premises to exclude any part "used to provide commercial accommodation". Commercial accommodation includes hotels, guest houses, serviced apartments and "other accommodation offered for short term occupation by person other than as the individual's main residence".
- Registration. A landlord must register once taxable turnover reaches TZS 200 million in 12 months, or TZS 100 million in six months (F0242). Exempt residential rent does not count towards taxable turnover.
- Returns. The VAT return and payment are due by the 20th of the following month (F0245). See our VAT return guide.
- Reduced rate. The 16 percent rate (F0240) applies to standard-rated supplies to unregistered buyers paying by bank or electronic means. Whether TRA applies it to commercial rent is not settled; confirm.
We compute withholding on the rent before VAT; confirm the base with TRA.
Which other charges sit on a lease?
Two more, both outside income tax and VAT.
Stamp duty. The Stamp Duty Act, Cap. 189 R.E. 2023, Schedule article 34, charges a lease at 1 percent of the annual reserved rent, for leases of any duration (F0265, F0478). Stamp duty is payable within 30 days of signing, as RSM's and Habib's 2025/26 guides record. Since 1 July 2026, the Finance Act, 2026, section 67, extends "lease" to movable property. Our guide to stamp duty on documents lists the other instruments.
Property rates. Councils charge rates on the building under the Local Government Authorities (Rating) Act, Cap. 289. For unvalued property the rate is TZS 18,000 a year for an ordinary building and TZS 90,000 per storey for a storey building (F0282), the figures set by the Finance Act 2023. The Finance Act 2026 made three changes:
- section 40 adds section 26(2): "A person shall pay property rate at the time of payment for electricity" or by other prescribed means;
- section 44 adds section 47, which lets the council recover unpaid rates from any person receiving rents or profits of the property;
- section 52 places the duty to collect property rates on local government authorities.
EY's analysis of 17 July 2026 adds interest of up to 1 percent a month on rates unpaid after 14 days. Land rent is a third, separate charge. See our guide to land rent and property rates for occupiers.
Can rent be charged in US dollars?
Not for new or renewed domestic leases. The Bank of Tanzania's public notice of 2 May 2025 explains the Regulations on the Use of Foreign Currency, 2025, published in GN No. 198 of 28 March 2025. "Pricing and payment for all goods and services within the country must be in Tanzanian Shillings." The notice also prohibits entering into or renewing contracts requiring foreign currency payment from 28 March 2025.
FB Attorneys' update of 29 March 2025 reports that existing foreign currency contracts had to be amended within one year, so dollar leases should now be in shillings. Read our guide to USD contracts and the currency rules before redrafting.
For tax, section 28 converts a foreign currency amount at the Bank of Tanzania rate when it is taken into account.
How are rental platforms and short stays taxed?
A short-stay host is still a landlord for income tax; VAT and licensing change.
- Income tax. Guests rarely withhold, so the host declares the income through instalments and a return. Serviced short-stay letting is likely to be a business.
- VAT. Short-term accommodation is commercial accommodation, so the residential exemption does not apply above the threshold.
- Levies. Hotel levy runs at 2 percent of guest house charges (F0283) and the Tourism Development Levy at 1 percent of the room price (F0284). Whether either reaches a private host depends on licensing; confirm.
- Platform fees. The commission is a cost of earning the rent where the host is taxed on net income.
Keep a monthly ledger of bookings, payouts and fees; it is the evidence TRA asks for at audit.
How does Zanzibar differ?
Income tax is a Union matter, so the 10 percent rent withholding applies in Zanzibar too, collected by TRA. VAT, stamp duty, property tax and land lease rent in Zanzibar are separate and run by the Zanzibar Revenue Authority (ZRA).
| Charge | Mainland Tanzania | Zanzibar |
|---|---|---|
| Income tax and withholding on rent | Cap. 332, TRA, 10% (F0214) | Same Union law, TRA |
| VAT on commercial rent | 18% (F0239); threshold TZS 200m | 15% under ZRA; threshold TZS 100m (F0246) |
| Residential rent VAT | Exempt under the VAT Act Schedule | Check the Second Schedule of Zanzibar's VAT Act |
| Stamp duty on a lease | 1% of annual rent (F0265) | 1% for land lease, 0.5% for other lease, paid by the lessee |
| Tax on the building | Council property rates (F0282) | ZRA property tax under LN 78 of 2023 |
| Land rent | Ministry of Lands | ZRA, per the COLA lease |
ZRA's land lease and property tax page sets property tax under Legal Notice No. 78 of 2023. Residential storey buildings pay TZS 10,000 per storey or unit and business buildings TZS 50,000. ZRA's stamp duty page cites the Stamp Duty Act No. 7 of 2017 for the lease rates. Its VAT page gives 15 percent and a TZS 100 million threshold.
See our guides to Union and non-Union taxes and Zanzibar VAT against the Mainland.
Worked example: a TZS 3,000,000 commercial unit and a residential flat
Take Mr Juma, a resident individual in Dar es Salaam who is not letting as a business. His unvalued two-storey block has a shop let to Pwani Traders Ltd at TZS 3,000,000 a month and a flat let to a teacher as her home at TZS 800,000 a month. He is not VAT-registered.
| Item, one year | Commercial unit (TZS) | Residential flat (TZS) | Basis |
|---|---|---|---|
| Annual rent | 36,000,000 | 9,600,000 | Lease |
| Withholding by tenant, 10% | 3,600,000 (300,000 a month) | Nil, household tenant | F0214; s.105(2)(a) |
| Income tax still due from Mr Juma | Nil: final withholding | 960,000 if TRA applies 10% | s.111; confirm method |
| VAT | Nil: not registered | Exempt in any case | F0242; VAT Schedule |
| Stamp duty on the lease, 1% of annual rent | 360,000, once on signing | 96,000 if a written lease | F0265 |
| Property rate, two-storey unvalued building | 180,000 a year for the building (2 x 90,000) | F0282 | |
Each month, Pwani Traders pays Mr Juma TZS 2,700,000 and pays TZS 300,000 to TRA. For October 2026 rent, the deadline is 7 November 2026, a Saturday, so the company should pay by Friday 6 November. It issues a section 110 certificate and deducts the full rent as an expense.
For the flat, 960,000 assumes TRA applies 10 percent. At the resident bands, with no other income, the tax on 9,600,000 is about TZS 936,000.
Now make the landlord a company, Juma Properties Ltd. Its building cost TZS 400,000,000, so the Class 6 allowance is 20,000,000. It also pays repairs of 2,000,000, interest of 6,000,000 and rates of 180,000.
Its taxable rent is 45,600,000 less 28,180,000, which is TZS 17,420,000. At 30 percent, tax is TZS 5,226,000. The withholding credit of 3,600,000 leaves TZS 1,626,000 payable through instalments. For example, once VAT-registered it would add TZS 540,000 a month of VAT to the shop rent.
If Pwani Traders pays the October withholding on 20 November, the penalty is the higher of 2.5 percent (7,500) or 15 currency points, TZS 300,000 for a company (NEW-02-06, NEW-02-05), plus interest (NEW-02-08).
What are the penalties and how are disputes handled?
The Tax Administration Act, Cap. 438 R.E. 2023 governs penalties, interest, assessments and objections for all these taxes. The Income Tax Act sections on these matters were repealed.
| Failure | Charge | Register ID | Basis |
|---|---|---|---|
| Return filed or tax paid late, per month or part month | Higher of 2.5% of the unpaid tax or 15 currency points (TZS 300,000) for a company; 5 currency points (TZS 100,000) for an individual | NEW-02-06 | TAA s.89 |
| Tax paid late | Interest at the statutory rate, compounded monthly | NEW-02-08 | TAA s.87 |
| Objection to an assessment | Within 30 days; pay the greater of the undisputed tax or one third of the assessed tax | NEW-02-19 | TAA s.62 |
Objections, appeals to the Tax Revenue Appeals Board, prosecutions, seizures, lease disputes and formal legal opinions go to an advocate. Zatra routes those steps to an advocate on the team. Read our guides to TRA audits and disputes and appealing a TRA assessment.
What to do now
- Classify each lease. List every property, tenant type, rent, currency and whether the space is residential, commercial or short-stay.
- Fix the withholding clause. State in each commercial lease that rent is subject to 10 percent withholding and that the tenant will issue certificates.
- Register what is due. Obtain a TIN, and register for VAT if commercial rent will pass TZS 200 million in 12 months.
- Stamp every lease. Pay 1 percent of the annual rent within 30 days of signing and keep the stamped copy.
- Settle the household rent method. Ask TRA in writing how it taxes rent that no tenant withholds, and file the estimate by the end of the third month of the year.
- Convert dollar leases. Restate any US dollar rent in shillings and record the amendment.
- Pay the council. Confirm the property rate for each building and pay it with electricity tokens or as the council prescribes.
Key dates and deadlines
- 1 July 2023: individuals paying residential rent no longer withhold; Mainland property rates rise to TZS 18,000 and TZS 90,000 per storey.
- 28 March 2025: GN 198 of 2025 requires domestic prices and payments in shillings.
- 1 July 2025: hired motor vehicles brought into rent withholding.
- 1 July 2026: stamp duty "lease" covers movable property; property rates payable with electricity.
- 7 November 2026: withholding on October rent due (Saturday; pay by 6 November).
- 20 November 2026: October VAT return and payment due.
- 31 December 2026: fourth 2026 instalment due for calendar-year landlords.
- 31 March 2027: 2027 statement of estimated tax and first instalment due.
- 30 June 2027: 2026 return of income due for calendar-year taxpayers.
How Zatra helps
Zatra's tax advisory and planning team reviews rental portfolios, settles the withholding and VAT position of each lease and models ownership. Our tax compliance desk files monthly withholding, VAT returns, estimates and annual returns. Commercial lease structures for hotels, factories and offices are covered in our guide to commercial property leases. A Senior Advisory Session at USD 49 suits a single question on one lease. Prices are on our pricing page.
Withholding tax, VAT, stamp duty and property rates are government charges paid at the official rate against a GePG control number. They are separate from Zatra's professional fee and are never marked up. The schedule of official charges is in our government fees handbook.
TRA, ZRA and the councils assess the tax and decide objections. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome.
Sources and status
Accurate as at 10 October 2026. Figures are from the Zatra fee register at 26 September 2026; legal text is from the versions listed below.
- Income Tax Act, Cap. 332 R.E. 2023: TRA, 2023. Accessed 10 Oct 2026.
- Finance Act, 2023: TanzLII, 1 Jul 2023. Accessed 10 Oct 2026.
- Finance Act, 2025: TRA, 1 Jul 2025. Accessed 10 Oct 2026.
- Finance Act, 2026: TRA, 30 Jun 2026. Accessed 10 Oct 2026.
- VAT Act, Cap. 148 R.E. 2023: TRA, 2023. Accessed 10 Oct 2026.
- Tax Administration Act, Cap. 438: TRA, 2023. Accessed 10 Oct 2026.
- Withholding Tax: TRA, undated. Accessed 10 Oct 2026.
- Taxes and Duties at a Glance 2025/26: TRA, Jul 2025. Accessed 10 Oct 2026.
- Foreign currency public notice: Bank of Tanzania, 2 May 2025. Accessed 10 Oct 2026.
- Land Lease and Property Tax: ZRA, 2026. Accessed 10 Oct 2026.
- Stamp Duty: ZRA, 2026. Accessed 10 Oct 2026.
- Value Added Tax: ZRA, 2026. Accessed 10 Oct 2026.
- Withholding taxes: PwC, 9 Sep 2026. Accessed 10 Oct 2026.
- Income determination: PwC, 9 Sep 2026. Accessed 10 Oct 2026.
- Other taxes: PwC, 9 Sep 2026. Accessed 10 Oct 2026.
- Tax Guide 2025/26: RSM Tanzania, 2025. Accessed 10 Oct 2026.
- Tax Guide 2025/2026: Habib Advisory, 2025. Accessed 10 Oct 2026.
- Finance Act 2023 analysis: EY, 13 Jul 2023. Accessed 10 Oct 2026.
- Finance Act 2023 highlights: Clyde & Co, 11 Jul 2023. Accessed 10 Oct 2026.
- Finance Act 2025 analysis: EY, 4 Aug 2025. Accessed 10 Oct 2026.
- Finance Act 2026 analysis: EY, 17 Jul 2026. Accessed 10 Oct 2026.
- Foreign Exchange Regulations Issued: FB Attorneys, 29 Mar 2025. Accessed 10 Oct 2026.
Figures to confirm before you act
- Non-resident rent rate: the register (F0214, confirmed against First Schedule para 4(b)(ii)), TRA's web page, PwC and RSM give 10 percent; TRA's Glance and Habib print 20 percent
- Hired motor vehicles, non-resident owner: 15 percent per TRA's Glance; aircraft (F0215) and other assets (F0218) are 15 percent in the register; PwC prints 10 percent
- Rent nobody withheld: 10 percent or individual bands; section 111 text not read
- Letting as a business: no statutory test; it decides finality
- VAT: residential exemption item number; 16 percent rate on commercial rent
- Zanzibar: residential rent under Zanzibar's VAT Second Schedule; Stamp Duty Act edition
- Register lines: F0196, F0214, F0239, F0240, F0242, F0245, F0246, F0265, F0282 to F0284, F0478, F0480, NEW-02-05, NEW-02-06, NEW-02-08, NEW-02-19 at 26 September 2026; the control number governs
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
Does a landlord need to file a return if all rent is withheld?
A resident individual whose only income is rent taxed by final withholding has no further tax on that rent. Keep the withholding certificates from each tenant. A landlord with any other income, or with household tenants, should still file the estimate and the annual return.
Can a tenant withhold 10 percent from a rent deposit?
A refundable security deposit is not rent while it is held as security. If the landlord later applies it to unpaid rent, that amount becomes rent and the business tenant should account for withholding then. Advance rent paid upfront is rent and is withheld when paid.
Is service charge on a commercial lease subject to rent withholding?
It depends on what the charge pays for. A service charge that is part of the price for occupying the space is likely rent. A separate charge for cleaning, security or utilities may be a service fee with its own withholding rate. Split the charges in the lease and invoices.
Who pays stamp duty on a lease, the landlord or the tenant?
The lease usually allocates it, and in practice the tenant often pays. An unstamped lease is the bigger risk for both sides, because a court may refuse to admit it as evidence. Pay within 30 days of signing and keep the stamped original.
Can a landlord recover withholding tax that was deducted in error?
A company landlord credits it against its tax for the year. A final-taxed individual can ask the tenant to correct the return and seek a refund from TRA through the Tax Administration Act procedure. Where TRA refuses, the objection route applies and an advocate should handle it.
Does a foreign owner of a Zanzibar villa pay tax on rent?
Yes. Income tax is a Union tax, so withholding on rent applies in Zanzibar through TRA. The owner also faces ZRA charges: VAT if registered, stamp duty on the lease and annual property tax. Short-stay letting may also need tourism licensing in Zanzibar.
Do government bodies withhold tax on the rent they pay?
Yes. Ministries, agencies and councils act as withholding agents on rent. A landlord with a government tenant should expect 10 percent to be withheld and should ask for the certificate with each payment.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- The Income Tax Act, Cap. 332 R.E. 2023: Parliament, published by TRA, revised edition 2023; arrangement of sections and ss.3, 9(2)(a), 28 read 10 Oct 2026; primary source. Accessed 2026-10-10.
- The Finance Act, 2023 (Act No. 7 of 2023): Parliament, TanzLII record, in force 1 Jul 2023, s.26 adding s.82(2)(a) (now s.105(2)(a)); primary source. Accessed 2026-10-10.
- The Finance Act, 2025: Parliament, published by TRA, in force 1 Jul 2025, Part XIII s.55 (hired motor vehicle in s.105(2)(d)); primary source. Accessed 2026-10-10.
- The Finance Act, 2026 (Act No. 2 of 2026): Parliament, published by TRA, assented 30 Jun 2026, ss.40, 44, 52 (property rates) and 67 (lease definition); primary source. Accessed 2026-10-10.
- The Value Added Tax Act, Cap. 148 R.E. 2023: Parliament, published by TRA, revised edition 2023, s.2 definitions of residential premises and commercial accommodation; primary source. Accessed 2026-10-10.
- The Tax Administration Act, Cap. 438 R.E. 2023: TRA, revised edition 2023, ss.62, 87, 89; primary source. Accessed 2026-10-10.
- TRA: Withholding Tax: Tanzania Revenue Authority web page, undated, read 10 Oct 2026; primary source on rent at 10%/10% and payment within seven days after month end. Accessed 2026-10-10.
- TRA: Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025, items 2.0(i), 9.0, 9.1; primary source (shows 20% non-resident rent, conflicts with TRA web page). Accessed 2026-10-10.
- Bank of Tanzania: public notice on the Regulations on the Use of Foreign Currency, 2025: Bank of Tanzania, 2 May 2025, GN No. 198 of 28 Mar 2025; primary source. Accessed 2026-10-10.
- ZRA: Land Lease and Property Tax: Zanzibar Revenue Authority web page, read 10 Oct 2026, LN 78 of 2023; primary source. Accessed 2026-10-10.
- ZRA: Stamp Duty: Zanzibar Revenue Authority web page, read 10 Oct 2026, Stamp Duty Act No. 7 of 2017; primary source. Accessed 2026-10-10.
- ZRA: Value Added Tax: Zanzibar Revenue Authority web page, read 10 Oct 2026; primary source on 15% and TZS 100m threshold. Accessed 2026-10-10.
- PwC Worldwide Tax Summaries: Tanzania, Corporate, Withholding taxes: PwC, last reviewed 9 Sep 2026; independent source. Accessed 2026-10-10.
- PwC Worldwide Tax Summaries: Tanzania, Individual, Income determination: PwC, last reviewed 9 Sep 2026; independent source on final withholding for resident individuals. Accessed 2026-10-10.
- PwC Worldwide Tax Summaries: Tanzania, Corporate, Other taxes: PwC, last reviewed 9 Sep 2026; independent source on the residential VAT exemption, stamp duty and property tax. Accessed 2026-10-10.
- RSM Tanzania: Tax Guide 2025/26: RSM Tanzania, 2025; independent source. Accessed 2026-10-10.
- Habib Advisory: Tanzania Tax Guide 2025/2026: Habib Advisory, 2025; independent source (shows 20% non-resident rent). Accessed 2026-10-10.
- EY: Tanzanian Finance Act, 2023 analysis: EY, 13 Jul 2023; independent source. Accessed 2026-10-10.
- Clyde & Co: Key highlights of the Finance Act of 2023: Clyde & Co, law firm note, 11 Jul 2023; independent source. Accessed 2026-10-10.
- EY: Tanzanian Finance Act, 2025 analysis: EY, 4 Aug 2025; independent source. Accessed 2026-10-10.
- EY: Tanzanian Finance Act, 2026 analysis: EY Global Tax News, 17 Jul 2026; independent source. Accessed 2026-10-10.
- FB Attorneys: Foreign Exchange Regulations Issued: FB Attorneys, law firm note, 29 Mar 2025; independent source. Accessed 2026-10-10.
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/.