Salt Production Licence Tanzania: Mining Licences, the 1% Salt Royalty, Iodation, TBS, Coastal Approvals and Salt Exports
What licence do you need to produce salt in Tanzania? On the Mainland, salt is an industrial mineral under the Mining Act, Cap. 123. Citizens produce it under a primary mining licence; larger works need a mining licence. Salt pays 1% royalty, the 2019 Mining Act text excludes salt producers from the 1% inspection fee, edible salt must be iodated and meet TBS standard TZS 132, and a coastal works needs NEMC screening.
There is no separate salt production licence yet. The Minister announced one in May 2025, but the salt works still runs on a mining licence. This guide covers the licence, royalty, iodation, TBS, coastal approvals, trading, exports, Zanzibar and a costed year for a Lindi salt works.
What the law says about salt production in Tanzania
Salt has no stand-alone statute on the Mainland. It is a mineral, and the mining code governs it from the pan to the export permit. Food law then governs the salt people eat.
- Salt is an industrial mineral. Section 4 of the Mining Act on TanzLII lists salt in the "industrial minerals" group. Section 2 applies the Act to Tanzania Mainland only.
- Household salt is carved out of the possession rule. Section 18(2) lets any member of the public hold or sell common salt and building materials used for domestic purposes. A commercial salt works still needs a mineral right.
- Royalty. Section 46 of the Finance Act, 2023 took salt out of the 3% class in section 87(1) and added a new paragraph: "in the case of salt, one per centum". The Revised Edition 2023 places royalty in section 111(1).
- Inspection fee. Section 90A of the 2019 text imposes a 1% fee before minerals are cleared for domestic use or export. Its subsection (6) reads: "This section shall not apply to salt producers." The Revised Edition 2023 places the fee in section 115.
- Licences and trading. The Mining (Mineral Rights) Regulations, 2018, GN 1 of 2018 set licence fees and rent. The Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018 govern dealers, brokers and export permits.
- Iodation. The Mining (Salt Production and Iodation) Regulations, 1999, GN 216 of 1999 require salt for human or animal consumption to be iodated. Food rules made in 2010 set iodine bands, covered below.
We read the 2019 consolidated text of the Act. Where the Zatra fee register gives Revised Edition 2023 numbers, we show both.
Who should read this
- Citizen salt farmers running evaporation pans in Lindi, Mtwara, Pwani (Bagamoyo), Tanga or Dar es Salaam.
- Investors planning a larger solar salt works, a washing and refining plant, or an iodation and packing line.
- Salt traders and exporters buying from small works and selling to packers, industry or buyers across the border.
- Packers and food brands selling table salt, who answer to TBS on iodine and labelling.
- Industrial buyers, such as hide processors and chemical plants, who withhold tax on salt purchases.
For the licence basics, read our primary mining licence guide and mining licence guide. For sister industrial minerals, see our quarry and building materials licence guide.
Which licence does a salt works need?
Licence choice turns on scale and on who owns the business. The fees below are from the Zatra fee register at 26 September 2026. Each is paid to the Mining Commission against a GePG control number.
| Licence | Fit for salt | Who may hold it | Main government fees | Register ID |
|---|---|---|---|---|
| Primary mining licence (PML) | Pans, brine wells and small solar works | Citizens and wholly citizen-owned bodies only, s.8(2) | Application TZS 50,000; preparation TZS 50,000; rent TZS 45,000 a hectare for other minerals, minimum TZS 90,000 | F0619, F0620 |
| Mining licence (ML) | Medium and large works with washing or refining | Tanzanian-incorporated company, foreign shareholding allowed | Application USD 2,000; preparation USD 1,000; rent USD 2,000 a km2 for industrial minerals | F0621 |
| Prospecting licence (PL) | Brine or rock salt testing before a mining licence | Companies | Minimum spend USD 100 a km2 for industrial minerals; application and rent by class | F0615, F0616, F0618 |
| Processing licence | Stand-alone refinery or iodation plant buying raw salt | Licensed separately from the mine | Application TZS 150,000 (USD 200); annual fee half the issue fee | F0631 |
Applications run on the Online Mining Cadastre Transactional Portal. The Mining Commission grants the right through its Resident Mines Office in each region.
The rent figure is moving. The Daily News reported on 26 May 2026 that the annual rent on salt licences fell from TZS 45,000 to TZS 20,000. The Respondents carried the same figures from the Mtwara salt producers' chairman. We could not find the Government Notice, and the fee register still prints TZS 45,000 a hectare. Budget at TZS 45,000 and expect the control number to show the lower rate if the change is in force.
A dedicated salt licence is promised, not yet law. The BizLens reported on 1 May 2025 that Minister Anthony Mavunde ordered legal amendments for "a distinct Salt Production Licence that removes salt from the broader mineral category". We found no amendment in force by 29 October 2026. Until one is gazetted, a salt works holds a PML or ML.
What royalty and inspection fee does salt pay?
Salt is one of the lowest-charged minerals in the Mining Act. The table sets out each charge on a sale.
| Charge | Rate or amount | When it falls | Register ID | Basis |
|---|---|---|---|---|
| Royalty on salt | 1% of gross value | On salt produced and sold | F0624 | s.111(1) R.E. 2023; Finance Act 2023 s.46 |
| Inspection fee | 1% of gross value; the 2019 text excludes salt producers (confirm it still applies) | Before clearance for domestic use or export | F0625 | s.115 R.E. 2023; s.90A(6), 2019 text |
| HIV Response Levy | 0.1% of gross value | With royalty, from 1 July 2025 | F0626 | s.113A |
| Service levy | 0.25% of turnover | To the district council | F0630 | Local Government Finance Act, Cap. 290 |
| Withholding tax on salt purchases | 2% | Deducted by the buyer | F0225 | Income Tax Act, Cap. 332; "other than salt" deleted by the Finance Act, 2025 |
- The 1% salt royalty dates from 1 July 2023. EY's analysis of 13 July 2023 records a "Reduction of royalty rate for salt from 3% to 1%". A 2026 press report gave the old rate as 4%; the Act and the 2019 text both show 3%.
- The inspection fee exclusion is in the Act, not the register. Fee register line F0625 prints the 1% fee without the salt carve-out. Ask the Resident Mines Office to confirm the exclusion on your first clearance, and keep the reply.
- The HIV levy rides on royalty. The Finance Act, 2025 added section 113A, as Clyde & Co explained on 21 August 2025. It applies to the gross value of minerals, so budget it on salt.
- Withholding on salt is new. Clause 55 of the Finance Bill, 2025 deleted the words "other than salt" from the Income Tax Act provision on payments for industrial minerals. Buyers now withhold 2% on salt (F0225).
Our mineral royalty and inspection fee guide covers valuation, payment and disputes.
How do indicative prices set the value of salt?
Royalty is charged on "gross value", which is market value. In practice the Commission values minerals against its own indicative price lists, and the control number amount governs.
On 26 October 2026, The Respondents reported that Minister Mavunde told industrial mineral stakeholders the Mining Commission must monitor transactions closely. He said buyers and processing companies must follow indicative prices, and the guidelines "should not be treated as optional". The report refers to construction and industrial minerals. It does not name salt or give any price.
The same report says the Prime Minister directed three ministries to review multiple levies on mining and identify those that could be removed. No list or timetable was given.
What this means for a salt works:
- Sell at or above the indicative price. A buyer who pays less leaves the producer paying royalty on the higher list value.
- Write the price basis into supply contracts. State whether the price is ex-pan, bagged at the works or delivered.
- Ask for the current salt line. The Commission publishes indicative prices for building and industrial minerals on its website. We could not open the current list, so the salt figure is one to confirm.
Which licence does a salt trader or exporter need?
A works selling its own salt does not need a trading licence. A business that buys salt from other works and resells it does.
| Licence or permit | What it allows | Ownership rule | Government fees | Register ID |
|---|---|---|---|---|
| Mineral dealer licence, coal and industrial minerals class | Buying, selling and exporting salt | Licence-holding company at least 25% Tanzanian-held | Application USD 200; licence USD 500 (TZS 1,200,000); renewal application USD 100 | F0622 |
| Mineral broker licence | Buying and selling inside Tanzania; no export | Tanzanians aged 18 or over, or a local company | Application TZS 50,000; licence TZS 200,000 | F0623 |
| Salt export permit | One consignment of salt leaving Tanzania | Licensed dealer or mineral right holder | TZS 20,000 | NEW-06-17 |
- Payment in lieu of royalty. Section 88(1) makes a licensed dealer pay at the royalty rate on industrial minerals "sold to any user in Tanzania" and on exports. It does not apply where the dealer is the right holder that already paid royalty.
- Export steps. Present the salt for weighing and valuation, pay the charges, collect the permit and lodge the customs export entry with TRA. Confirm whether the general USD 100 export permit application fee (F0628) also applies on top of the salt permit.
- Imports compete hard. The register records an EAC duty stay of 50% on salt under tariff 2501.00.90 for 2026/27, against a 35% common external tariff (NEW-03-03).
Our mineral dealer licence guide, mineral broker licence guide and mineral export permit guide set out each filing.
What do salt iodation and TBS rules require?
Salt sold for eating must be iodated. Two sets of rules apply on the Mainland, and they set different iodine levels.
- Mining rules, GN 216 of 1999. Regulation 4 requires salt for human or animal consumption to contain "not less than 0.0075%" iodine, which is 75 parts per million. Regulation 5 bars dealers from selling non-iodated edible salt. Regulation 6 sets a fine of up to TZS 1,000,000, up to one year in prison, or both. Regulation 10 lets the licensing authority cancel the mineral right of a holder who deliberately fails to comply.
- Food rules, GN 158 of 2010. The Tanzania Food, Drugs and Cosmetics (Iodated Salt) Regulations, 2010 were published on 23 April 2010. The trade measures database records them as requiring 40 to 80 ppm iodine at production and import, and 25 to 70 ppm at the point of sale. Authorised officers may inspect salt works, stores and shops and take samples, under regulation 8.
- TBS standard. The TBS list of compulsory standards as of October 2025 includes TZS 132:2014, "Fortified food grade salt: Specification", and TZS 134:2022, "Industrial common salt: Specification".
- Fortification rules, 2024. The Daily News reported on 11 September 2025 that TBS rolled out 2024 food fortification regulations covering packaged maize flour, wheat flour, cooking oil and salt. It said fortification "will now be a prerequisite for product registration and certification". We did not find the Government Notice number.
Food control moved from the former TFDA to TBS on 1 July 2019. Ask TBS which iodine band it tests against, and design the dosing to sit inside both the 1999 floor and the 2010 band. Packers need TBS product certification and food premises registration; TBS does not publish those fees, so it assesses them on filing (F0365). Our TBS certification guide and food business licence guide walk through both files.
The gap is real. A PLOS ONE study published on 24 November 2025 found that only 9.4% of 435 households surveyed in Kilwa District used adequately iodised salt. It cited 61.2% national household coverage in the 2018 national nutrition survey.
What land, coastal and environmental approvals apply?
Solar salt works sit on the coast, close to mangroves, beaches and creeks. That is where most delays arise.
- EIA screening. The Environmental Management Act, Cap. 191 makes NEMC the screening body. The EIA and Audit (Amendment) Regulations, 2018, GN 474 of 2018 list "mining (small scale mines)" as Type B1 and large and medium mines as Type A. Salt works are not listed by name. NEMC screens a B1 project brief and decides within 21 days whether a full EIA is needed.
- NEMC fees. Application TZS 50,000 and project brief TZS 150,000 (F0495). A Type B review costs TZS 2,000,000 for a project below TZS 50 million, TZS 3,000,000 from TZS 50 million to TZS 99.99 million, and TZS 4,000,000 above (F0500). See when an EIA is required.
- Mangroves. A December 2019 policy brief by the Save Our Mangroves Now initiative names conversion of mangroves to "salt exploration" among the causes of loss. It says mangroves are treated as reserved land. Do not clear mangrove for pans. Ask the Tanzania Forest Services Agency and the district before you peg the site.
- The 60 metre coastal strip. The Urban Planning (Control of Access to Public Beaches and Coastlines) Regulations, 2018, GN 85 of 2018 reserve at least 60 metres from the high-water mark for conservation and water-related activities. They define "development" to include mining operations. Keep pans, stores and buildings outside the strip unless planning consent covers them.
- Land. A mineral right does not give title to the surface. Agree occupation with the village or landholder, record compensation, and check the land use plan. Our guide to environmental duties after the EIA covers the audit cycle.
- Workplace. Register the works with OSHA; the registration fee has been nil since 1 July 2018 (NEW-04-40). See which workplaces register with OSHA.
Does a salt works need a business licence?
Not for mining. The Business Licensing Act, Cap. 101 R.E. 2023 excludes miners licensed under the Mining Act (NEW-08-16). Three other activities can still need one.
- Packing and wholesale. A separate company that buys iodised salt and sells it wholesale or retail needs a business licence. See our business licensing guide.
- Foreign-owned trading. Wholesale and retail sale of goods is among the 15 activities closed to non-citizens under GN 487A of 2025, with exceptions for supermarkets, specialised outlets and wholesale centres (NEW-08-14). A foreign-owned salt brand should check the route before it sells.
- Employment. Our minimum wage guide explains that the wage order excludes salt production from its mining sector, so a salt works pays under another sector's rates.
Every business pays the 0.25% council service levy on turnover (F0630). VAT registration follows the usual Mainland threshold.
How does Zanzibar regulate salt?
The Mining Act stops at the Mainland. Section 2 limits it to Tanzania Mainland, so none of the licences, royalty or permits above apply on Unguja or Pemba.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Mining law | Mining Act, Cap. 123 | No dedicated mining law reported in November 2024; enactment since then not confirmed |
| Salt licence | PML or ML from the Mining Commission | Unknown; ask the Revolutionary Government's ministry responsible for minerals |
| Royalty | 1% (F0624) | Unknown |
| Iodation | GN 216 of 1999; GN 158 of 2010; TBS TZS 132 | Zanzibar Food, Drugs and Cosmetics (Iodated Salt) Regulations, 2009 |
| Iodine bands | 40 to 80 ppm at production (2010 rules) | 75 to 100 ppm at production, 40 to 75 at import, 25 to 55 at sale |
| Environment | NEMC | Zanzibar's own environment authority |
The Citizen reported on 28 November 2024 that Zanzibar had no dedicated mining law and was preparing one. The Zanzibar Iodated Salt Regulations, 2009, made under the Zanzibar Food, Drugs and Cosmetics Act, 2006, set the iodine bands in the table. They are enforced by the Zanzibar food and drugs regulator. Who licenses salt extraction in Zanzibar is unknown to us; confirm it before you invest. See our Mainland and Zanzibar setup guide.
Worked example: a 2,000 tonne salt works in Lindi
This example is hypothetical. A citizen-owned company holds a 10 hectare PML for salt in Kilwa District, Lindi. It produces and sells 2,000 tonnes of raw salt in a year at an illustrative TZS 150,000 a tonne, or TZS 7,500 a 50 kg bag. Prices are assumptions, not quotes; the Commission's indicative price governs.
| Charge | Register ID | Calculation | TZS |
|---|---|---|---|
| Gross value of sales | n/a | 2,000 t x TZS 150,000 | 300,000,000 |
| Royalty | F0624 | 1% of gross value | 3,000,000 |
| HIV Response Levy | F0626 | 0.1% of gross value | 300,000 |
| Inspection fee | F0625 | Excluded for salt producers in the 2019 text (confirm), s.90A(6) | 0 |
| Council service levy | F0630 | 0.25% of turnover | 750,000 |
| Recurring charges on sales | n/a | Sum of the four lines | 4,050,000 |
| PML application and preparation | F0619 | TZS 50,000 + TZS 50,000, first year only | 100,000 |
| PML annual rent | F0620 | 10 ha x TZS 45,000 (register rate) | 450,000 |
| NEMC application, project brief and Type B review | F0495, F0500 | 50,000 + 150,000 + 2,000,000, project cost below TZS 50 million | 2,200,000 |
| OSHA registration | NEW-04-40 | Nil | 0 |
| First-year total | n/a | Charges on sales plus set-up fees | 6,800,000 |
- Share of sales: the recurring charges come to 1.35% of gross value.
- If the reported rent cut is in force: rent falls to TZS 200,000 at TZS 20,000 a hectare, saving TZS 250,000 a year.
- If the Commission charged the inspection fee: add TZS 3,000,000. That is why the written confirmation matters.
- Before July 2023: royalty at 3% would have been TZS 9,000,000, so the 2023 cut saves TZS 6,000,000 a year at this volume.
- Withholding: buyers deduct 2%, or TZS 6,000,000, from payments (F0225). Treat it as a tax cash-flow item and confirm its credit with TRA.
- Exports: four export consignments at TZS 20,000 each add TZS 80,000 (NEW-06-17). A separate trading company would pay USD 200 to apply and USD 500 for a dealer licence (F0622).
Zatra's professional fee for the licence, NEMC or TBS file is quoted separately and is never added to these government charges.
What to do now
- Check the site. Map mangroves, the 60 metre strip, village land and any reserve before you apply for a licence.
- Match the licence to the owners. Citizens apply for a PML on the cadastre portal; a company with foreign shareholders needs a mining licence.
- Open the NEMC file early. Submit the project brief as soon as the pan layout and water intake are known.
- Confirm the money lines in writing. Ask the Resident Mines Office for the indicative salt price, the rent rate and the inspection fee exclusion.
- Plan iodation before you sell for eating. Budget potassium iodate dosing, testing kits and TBS certification against TZS 132:2014.
- License the trading arm. If the group buys from other works or exports, obtain a dealer licence with at least 25% Tanzanian ownership.
- Register the employer. Register with OSHA, NSSF and WCF, and pay staff under the correct wage sector.
- Route trouble to an advocate. Licence cancellations, seizure of salt, valuation disputes, prosecutions under the iodation rules and formal legal opinions go to an advocate before any reply.
Key dates
| Date | Event | Source |
|---|---|---|
| 2 July 1999 | Mining (Salt Production and Iodation) Regulations, GN 216 of 1999, commence | TanzLII |
| 1 July 2009 | Zanzibar Iodated Salt Regulations in force | FAOLEX, trade measures database |
| 23 April 2010 | Iodated Salt Regulations, GN 158 of 2010, published | Trade measures database |
| 1 November 2010 | Mining Act, 2010 in force | TanzLII |
| 31 August 2018 | EIA and Audit (Amendment) Regulations, GN 474 of 2018, published | NEMC |
| 1 July 2023 | Salt royalty cut from 3% to 1% | Finance Act, 2023 s.46; EY |
| 1 May 2025 | Minister orders work on a dedicated salt production licence | The BizLens |
| 1 July 2025 | 0.1% HIV Response Levy and 2% withholding on salt purchases start | Finance Act, 2025 |
| 26 May 2026 | Salt licence rent reported cut to TZS 20,000 | Daily News; The Respondents |
| 26 October 2026 | Minister orders enforcement of indicative prices for industrial and construction minerals | The Respondents |
Rent falls due on the anniversary of the grant. Royalty and levy rates change by Act of Parliament, usually from 1 July. The BizLens reported on 23 April 2026 that a STAMICO salt processing plant in Kilwa was nearing completion, to take 50 to 60 tonnes of raw salt a day from producers.
How Zatra helps
Zatra's sector business permits service prepares PML, ML and dealer licence files, NEMC project briefs, TBS certification and OSHA registrations, and export permit packs. Our investment due diligence service checks licence title, rent, royalty, land and environmental compliance for buyers and lenders. See our Tanzania mining page, the government fees handbook and pricing.
Two cost buckets stay separate. Royalty, levies, rent, NEMC, TBS, OSHA and permit fees are paid by the client to each authority at the official rate against its control number. Zatra's professional fee is quoted on its own and never marked up onto them.
The authorities make every decision. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Cancellations, seizures, prosecutions, valuation disputes, court matters and formal legal opinions go to the advocate on our team.
Sources and status
Accurate as at 29 October 2026. Section numbers are from the 2019 text of the Mining Act unless marked R.E. 2023. Fees are from the Zatra fee register at 26 September 2026.
- Mining Act, Cap. 123: TanzLII, text as at 30 Nov 2019, ss.2, 4, 8(2), 18(2), 87(1), 88 and 90A(6); GN 1 of 2018 and GN 2 of 2018: TanzLII, 10 Jan 2018.
- Finance Act, 2023, s.46: TRA copy, 2023; Finance Bill, 2025, clause 55: Ministry of Finance, 12 Jun 2025.
- Mining (Salt Production and Iodation) Regulations, 1999: TanzLII, GN 216 of 1999, consolidated to 2019.
- TBS list of compulsory standards: TBS, Oct 2025.
- GN 474 of 2018: NEMC copy, 31 Aug 2018; GN 85 of 2018: Ministry of Lands copy, 9 Mar 2018.
- Mining Commission and cadastre portal: official sites, live Oct 2026.
- Iodation records: GN 158 of 2010 iodine bands and inspection powers, tradebarriers.org; Zanzibar regulations, 2009, FAOLEX.
- News: The Respondents, 26 Oct 2026; Daily News, 26 May 2026; The Respondents, 26 May 2026; The BizLens, 1 May 2025 and 23 Apr 2026; Daily News, 11 Sep 2025.
- Analysis: EY, 13 Jul 2023; Clyde & Co, 21 Aug 2025; PLOS ONE, 24 Nov 2025; mangrove policy brief, Dec 2019; The Citizen, 28 Nov 2024.
- Zatra fee register lines F0225, F0365, F0495, F0500, F0615, F0616, F0618 to F0626, F0628, F0630, F0631, NEW-03-03, NEW-04-40, NEW-06-17, NEW-08-14 and NEW-08-16: fees at 26 Sep 2026. Accessed 29 Oct 2026, as were all sources above.
Figures to confirm before you act
- Salt licence rent: whether TZS 20,000 a hectare is gazetted, and its Government Notice number
- Dedicated salt licence: whether the licence announced in May 2025 has been created
- Inspection fee: that the Commission applies the salt producer exclusion in section 115 of the R.E. 2023 text, and whether it reaches dealers
- Indicative price: the Commission's current salt price used for gross value
- Iodine band: which of the 1999 and 2010 levels TBS tests against, and the GN number of the 2024 fortification rules
- Export permit: whether the USD 100 application fee applies on top of the TZS 20,000 salt export permit
- HIV levy and withholding: how each applies to salt sales and how the 2% credit works
- Zanzibar: which body licenses salt extraction and whether a Zanzibar mining law is now in force
- Worked example inputs: TZS 150,000 a tonne, 2,000 tonnes and 10 hectares are assumptions, not quotes
This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.
Frequently asked questions
Can a foreign investor produce salt in Tanzania?
Yes, through a Tanzanian company holding a mining licence, not a primary mining licence, which is reserved for citizens. The Government takes a free carried interest of not less than 16% in mining licence companies. A foreign partner may also supply technical support to a citizen PML holder with Commission approval.
Do I need a licence to make salt for my own household?
No. Section 18(2) of the Mining Act lets any member of the public hold and dispose of common salt used for domestic purposes. Selling salt as a business, or running pans for sale, needs a mineral right and brings royalty and iodation duties.
Is salt for livestock or industry exempt from iodation?
Not livestock salt: the 1999 mining rules require iodation of salt for human or animal consumption. Industrial salt for processes such as tanning or chemicals is not eaten and has its own TBS standard, TZS 134:2022. Label and store it so that it cannot reach the food market.
Who checks iodine levels at a salt works?
Under the 1999 mining rules, authorised mines officers may enter a works, test iodine on site or send samples to a salt laboratory. Producers of iodated salt file quarterly production returns. Under the 2010 food rules, authorised officers may also sample salt in stores and shops.
Can two neighbouring salt PMLs be run as one works?
Contiguous PMLs may be amalgamated into one area with Commission approval. Many salt works run several PMLs because each is limited in size. Keep one set of production returns per licence until amalgamation is approved, so royalty is not mixed across rights.
What happens if I sell non-iodated salt for eating?
Under the 1999 mining rules a breach carries a fine of up to TZS 1,000,000, up to a year in prison, or both. The licensing authority may cancel the mineral right of a holder who deliberately fails to comply. Food inspectors can also seize and test stock. Speak to an advocate before replying to a charge.
Does the STAMICO plant in Kilwa buy salt from small producers?
STAMICO said in April 2026 that the plant would take 50 to 60 tonnes of raw salt a day from producers once commissioned. No buying price or contract terms were published. Ask the regional STAMICO office about supply terms and quality specifications before you plan around it.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- Mining Act, Cap. 123 (revised text at 30 Nov 2019): TanzLII, text as at 30 Nov 2019, ss.2, 4 (industrial minerals include salt), 8(2), 18(2), 87(1), 88 and 90A(6) 'This section shall not apply to salt producers', read 29 Oct 2026; primary source. Accessed 2026-10-29.
- Finance Act, 2023 (Act No. 7 of 2023), Part XIII, s.46: TRA copy of the Act, 2023; s.46 deletes 'salt' from s.87(1)(g) and adds (h) 'in the case of salt, one per centum', read 29 Oct 2026; primary source. Accessed 2026-10-29.
- Finance Bill, 2025, clause 55 (Income Tax Act s.106(1)(f)(i)): Ministry of Finance, Bill published 12 Jun 2025; deletes 'other than salt', read 29 Oct 2026; primary source (Bill text). Accessed 2026-10-29.
- Mining (Salt Production and Iodation) Regulations, 1999, GN 216 of 1999: TanzLII, commenced 2 Jul 1999, consolidated to 30 Nov 2019, regs 3 to 10, read 29 Oct 2026; primary source. Accessed 2026-10-29.
- Mining (Mineral Rights) Regulations, 2018, GN 1 of 2018: TanzLII, published 10 Jan 2018; fees taken from the Zatra fee register at 26 Sep 2026, accessed 29 Oct 2026; primary source. Accessed 2026-10-29.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: TanzLII, published 10 Jan 2018, checked 29 Oct 2026; primary source. Accessed 2026-10-29.
- TBS: List of new and revised compulsory standards as of October 2025: Tanzania Bureau of Standards, Oct 2025, rows 59 (TZS 132:2014) and 60 (TZS 134:2022), read 29 Oct 2026; primary source. Accessed 2026-10-29.
- Environmental Management (EIA and Audit) (Amendment) Regulations, 2018, GN 474 of 2018: NEMC copy, published 31 Aug 2018, First Schedule Type A 16(b) and Type B1 14(b), read 29 Oct 2026; primary source. Accessed 2026-10-29.
- Urban Planning (Control of Access to Public Beaches and Coastlines) Regulations, 2018, GN 85 of 2018: Ministry of Lands copy, published 9 Mar 2018, regs 2, 10 and 11, read 29 Oct 2026; primary source. Accessed 2026-10-29.
- Mining Commission (Tume ya Madini): Mining Commission official website, live Oct 2026, accessed 29 Oct 2026; regulator. Accessed 2026-10-29.
- Online Mining Cadastre Transactional Portal: Mining Commission, live Oct 2026, accessed 29 Oct 2026; regulator portal. Accessed 2026-10-29.
- The Respondents: Mavunde orders enforcement of indicative prices: The Respondents, published 26 Oct 2026, read 29 Oct 2026; independent news source. Accessed 2026-10-29.
- Daily News: Mtwara gains a stronghold in salt production, business: Daily News, published 26 May 2026, rent cut from TZS 45,000 to TZS 20,000 as reported, read 29 Oct 2026; news source. Accessed 2026-10-29.
- The Respondents: Mtwara salt industry grows after government cuts license fees: The Respondents, published 26 May 2026, read 29 Oct 2026; independent news source. Accessed 2026-10-29.
- The BizLens: Tanzania to introduce separate mining licences for salt production: The BizLens, published 1 May 2025, read 29 Oct 2026; independent news source. Accessed 2026-10-29.
- The BizLens: Lindi salt processing plant nears completion: The BizLens, published 23 Apr 2026, read 29 Oct 2026; independent news source (its 4% prior royalty figure conflicts with the Act, which shows 3%). Accessed 2026-10-29.
- EY: Tanzanian Finance Act, 2023 analysis: EY, published 13 Jul 2023, read 29 Oct 2026; independent professional source. Accessed 2026-10-29.
- Clyde & Co: Key Mining Act amendments introduced by the Finance Act, 2025: Clyde & Co, published 21 Aug 2025, read 29 Oct 2026; independent law firm source. Accessed 2026-10-29.
- Trade measures database: Iodated Salt Regulations 2010, GN 158, iodine requirements: tradebarriers.org record of GN 158 of 23 Apr 2010, reg 5(2), read 29 Oct 2026; independent database source. Accessed 2026-10-29.
- Trade measures database: Iodated Salt Regulations 2010, inspection: tradebarriers.org record of GN 158 of 23 Apr 2010, reg 8, read 29 Oct 2026; independent database source. Accessed 2026-10-29.
- Zanzibar Food, Drugs and Cosmetics (Iodated Salt) Regulations, 2009: FAOLEX copy, in force 1 Jul 2009, reg 6(2), read 29 Oct 2026; primary text via FAO database. Accessed 2026-10-29.
- Daily News: TBS unveils 2024 food fortification regulations: Daily News, published 11 Sep 2025, read 29 Oct 2026; news source. Accessed 2026-10-29.
- PLOS ONE: Utilization of adequately iodized salt in Kilwa district, Lindi region, 2023: Mahwera et al., PLOS ONE 20(11), published 24 Nov 2025, read 29 Oct 2026; independent peer-reviewed source. Accessed 2026-10-29.
- Save Our Mangroves Now: Tanzania mangrove policy brief: Policy brief associated with IUCN, WWF and BMZ, dated Dec 2019, read 29 Oct 2026; independent source. Accessed 2026-10-29.
- The Citizen: How Zanzibar hopes to promote economic growth with mining law: The Citizen, published 28 Nov 2024, read 29 Oct 2026; independent news source. Accessed 2026-10-29.
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