Secondment Foreign Employees Tanzania: Permits, PAYE and PE Risk
How do you second a foreign employee to Tanzania? The Tanzanian host company applies for the work permit as the employer, then the employee applies for a Class B residence permit before entry. The host signs a local contract, runs PAYE and pays SDL, NSSF and WCF. The foreign parent manages permanent establishment risk and withholding on any recharge of costs.
Groups often move an engineer, finance lead or country manager into a Tanzanian subsidiary or branch for two or three years. Head office calls it a secondment. Tanzanian law has no secondment regime of its own. It asks who the employer is, where the work is done and who pays. This guide answers those questions for secondment of foreign employees to Tanzania, Mainland and Zanzibar.
What the law says
No single statute governs a secondment. Five sets of rules apply together on the Mainland.
- Work permit. The Non-Citizens (Employment Regulation) Act, Cap. 436 requires the employer to apply to the Labour Commissioner before the non-citizen enters (s.10(1)). The detail sits in the Non-Citizens (Employment Regulation) Regulations, GN 331 of 2016.
- Residence permit. The Immigration Act, Cap. 54 R.E. 2023 sets three classes in s.33. Class B under s.36 is for a person offered specified employment in Tanzania.
- Income tax. The Income Tax Act, Cap. 332 R.E. 2023 decides residence (s.86), employer withholding (s.104), withholding on service fees (s.106) and permanent establishments (ss.91 to 93).
- Employment. The Employment and Labour Relations Act, Cap. 366 (ELRA) governs the contract, leave, notice and termination.
- Levies and funds. The Vocational Education and Training Act, Cap. 82 (SDL), the NSSF Act, Cap. 50 and the Workers Compensation Act, Cap. 263.
Cap. 436 does not define a secondment. Section 3 gives "employer" and "employee" the meanings they have under ELRA. The test is therefore the real employment relationship in Tanzania, not the label in the group's assignment letter.
Who is affected?
HR, tax and finance teams at foreign groups with a Tanzanian subsidiary, branch or project company, and the seconded employee, who carries the personal tax and immigration risk. Typical cases are a technical expert sent to a new subsidiary for 12 to 36 months, or a regional lead based in Dar es Salaam but paid from abroad.
Visits of a few weeks may fit a special pass instead. Our special pass guide covers that route.
Who is the employer of a seconded employee?
For permit purposes, the Tanzanian host is the employer. Three provisions point that way.
- Section 10(1) of Cap. 436 puts the duty to apply on the employer, before the non-citizen enters.
- Regulation 4(2)(b) of GN 331 requires, for Classes B, C and D, a contract of employment "duly signed by relevant parties" and the employer's certificate of incorporation and Registrar's extract.
- Regulation 6(1)(e) bars a permit unless the employer "is dully registered by the relevant competent authorities in Tanzania".
A foreign parent with no Tanzanian registration cannot meet regulation 6(1)(e). In practice the subsidiary or registered branch applies, signs a local contract with the secondee and appears on the permit. Section 12(3) makes the permit valid only for the purpose it was issued for. The secondee works for the host named on it, and for no other group company.
Most groups keep a home contract alive in suspension and sign a local contract for the assignment. Split pay, where part of the salary is paid abroad, is common. It does not change who the employer is in Tanzania, and it does not shrink the Tanzanian tax base. The secondment agreement between parent and host should say who directs the work, who bears the cost and on what terms any cost is recharged.
Which work permit class does a secondee need?
Section 13(1) of Cap. 436 sets five classes, with fees in the Fifth Schedule. Most secondees fall in Class C, "other professions". Medical, oil and gas, and science and mathematics teaching roles fall in Class B. Class A is for investors and the self-employed, not employees of a group.
| Register ID | Item | Government fee |
|---|---|---|
| F0413 | Work permit Class A, investors and self-employed | USD 1,000 |
| F0414 | Work permit Class B, prescribed professions | USD 500 |
| F0415 | Work permit Class C, other professions | USD 1,000 |
| F0418 | TISEZA facilitation fee on a work permit filed through TISEZA | USD 100 |
| F0404 | Residence permit Class B through TISEZA | USD 2,050, plus USD 50 per dependant and a 10% facilitation fee after approval |
| F0406 | Residence permit Class B-1, direct | USD 2,000, plus USD 50 re-entry pass per applicant and dependant |
| NEW-04-22 | Dependant pass, spouse or children of a residence permit holder | USD 550 |
The work permit fee is non-refundable under s.10(2)(a). A permit runs for 24 months from issue, and the first grant plus renewals cannot exceed eight years (s.12(4)). File renewals at least sixty days before expiry under s.12(7), inserted in 2025. Our renewal guide covers that file.
Section 19 sets a ratio of one non-citizen to ten local employees for most employers.
Residence permit Class B and the dependant pass
The work permit lets the secondee work. The residence permit lets the secondee live in Tanzania. The Immigration e-permit residence permit guidelines require a work permit "issued by Labour Commissioner (Tanzania Mainland and Zanzibar)" first. For Class B, the application "must be made prior to the entry of the prospective employee into Tanzania". The fee is paid within sixty days after the approval notice.
Section 36(1) of Cap. 54 also ties a Class B grant to security provided by the employer. Section 41(1) lets the Commissioner General endorse the spouse and dependent children on the holder's permit. Families also use the dependant pass. Our Class B guide and dependant pass guide explain which route applies to each family member.
Is a seconded employee resident for PAYE?
Residence decides the rate. Section 86 of Cap. 332 sets the tests for individuals. PwC's Tanzania summary, reviewed 9 September 2026, states them as follows. An individual is resident for a year of income if any of these is true:
- the person has a permanent home in Tanzania and is present during the year;
- the person is present for 183 days or more in the year;
- the person is present for an average of 122 days a year over that year and the two before it.
A secondee who arrives in January for a two-year posting will usually be resident for the whole of both years. Resident employees pay PAYE at the progressive bands. The top band is TZS 128,000 plus 30% of monthly income above TZS 1,000,000 (register F0180).
A non-resident employee is taxed differently. The TRA PAYE page says tax for non-resident employees "is withheld at a flat rate of 15%" of gross employment income. It calls this "effectively a final withholding" (register F0182). TRA's Taxes and Duties at a Glance 2025/26 describes the 15% as applying to remuneration paid "to a non-resident employee of a resident employer".
The trap is timing. A host that withholds 15% in the first months, while the secondee is under 183 days, may under-withhold once the employee becomes resident for that year. Decide residence from the planned assignment length on day one. Our tax residence guide works through the day counts.
The PAYE base is the whole package for work done in Tanzania. Salary paid into a home bank account counts, as do housing, a car, school fees and tax equalisation payments. Our guide to benefits in kind sets out the housing and car values. Home-country tax on the same salary may give a foreign credit in the home state. Section 154 gives effect to tax treaties, so check whether one applies.
Does a secondment create a permanent establishment for the parent?
It can. A permanent establishment (PE) makes the foreign parent taxable in Tanzania on the profits attributable to it. The corporate rate is 30% (register F0196), with a further 10% on repatriated income of a domestic PE (F0201).
The definition in s.3 of Cap. 332 starts with "a place where a person carries on business". In the R.E. 2023 text published by TRA, it includes a construction, assembly or installation project of six months or more. It also includes a dependent agent who "has and habitually exercises authority to conclude contracts or issues invoice" for the foreign person. We found no separate service PE test based on days of employee presence in the domestic definition. Treaties can add one.
The risk rises when the secondee in fact works for the parent's business: signing contracts in its name, reporting only to head office, or costing the host nothing. The protective structure is the opposite. The host directs the work, bears the cost and holds the contract, and the secondee has no authority to bind the parent. Our permanent establishment guide covers the full definition and the branch route.
Are recharges to the parent subject to withholding tax?
Often the parent keeps paying the salary abroad and invoices the host for it. That invoice is the weak point. Under s.106 of Cap. 332, a resident paying a service fee to a non-resident withholds 15% (register F0212). The TRA withholding tax page lists service fees at 5% resident and 15% non-resident. Withholding agents pay the tax "within seven days after the end of each calendar month".
A salary recharge without mark-up looks like a cost reimbursement, not a fee. The Act does not carve out reimbursements from the service fee rules. Whether a pure recharge of employment cost, already taxed through PAYE, is a service fee is a point to confirm. A private ruling under s.11 of the Tax Administration Act, Cap. 438 gives certainty before the first payment. Without one, the safer course is to withhold and keep the paper trail.
Three further points apply to every recharge:
- A mark-up or a fee for the parent's services is within s.106 and needs withholding.
- Prices between associates must be at arm's length under s.33, with transfer pricing documents to support them.
- A recharge that also covers head-office services can be treated as a management fee. Our management fees guide covers withholding and deduction on those.
SDL, NSSF and WCF for seconded staff
Each employer levy follows the employment in Tanzania, not the employee's passport.
| Charge | Rate | Who pays | Secondee position |
|---|---|---|---|
| SDL (F0276) | 3.5% of monthly gross emoluments | Employer with 10 or more employees | TRA's page names "all employees" and does not exclude foreign staff |
| NSSF (F0279) | 20% of wage, employee share not above 10% | Employer and employee | Covered unless NSSF grants a written exemption |
| WCF (F0281) | 0.5% of gross monthly earnings | Employer only | Covered as an employee in Mainland Tanzania |
SDL. The TRA SDL page charges 3.5% on "the total emoluments paid to all employees during the month". It applies to an employer with ten or more employees. Count the secondee in the headcount and the emoluments base. Our SDL guide lists the exemptions.
NSSF. The NSSF Act defines an employee by reference to a contract of service in Mainland Tanzania, not by nationality. The TanzLII text of the Act we read has no express exemption for members of foreign schemes. The ISSA country profile, on policies as at 1 July 2022, lists private-sector employees "including foreign nationals" as covered, with "No exclusions". BDO's 2022 assignee guide says non-residents "can apply for an exemption", without stating the conditions. Treat contributions as due until NSSF confirms an exemption in writing.
Totalisation. The NSSF Act allows the Government to enter reciprocal agreements with other states. We found no bilateral social security agreement in force for Tanzania. The United States list of totalization agreements, for example, does not include Tanzania. A home-country certificate of coverage does not by itself stop Tanzanian contributions. Many secondees therefore pay into both systems.
WCF. The ISSA profile lists work injury cover for "Employees in mainland Tanzania", funded by an employer contribution of 0.5% of payroll. A secondee injured on a Tanzanian site claims under the Workers Compensation Act. Our WCF guide covers registration and returns.
The employment contract under ELRA
The local contract is a filing document and a source of liability. Regulation 4(2)(b)(i) of GN 331 requires a signed contract with the permit application. ELRA then governs it once the secondee starts work in Tanzania.
- Form. The Labour Laws (Amendments) Act, No. 4 of 2025 rewrote the fixed-term categories. One now covers a non-citizen granted a work permit for a defined duration. Clyde & Co summarises this as contracts "aligned with the duration of work permits". The Act as gazetted on 14 March 2025 is the primary text.
- Particulars. Section 16 of ELRA requires written particulars: job, workplace, hours, pay and duration.
- Exit. Notice (s.42) and severance (s.43) attach to the Tanzanian employment. An early recall by the parent is a termination by the host unless the contract deals with it.
- Remedies. Act No. 4 of 2025 added compensation for the remaining term where an employer materially breaches a fixed-term contract.
Match the contract term to the permit and provide for refusal or cancellation. Our fixed-term contract guide covers renewal and expiry. Disputes go to the Commission for Mediation and Arbitration, and representation there is for an advocate.
The local succession plan
Every secondment needs an exit plan for the job itself. Section 7(1)(a) of Cap. 436 requires "a well-articulated plan for succession of the noncitizen's knowledge or expertise to the citizens". Section 7(2) requires a training programme to produce local employees for the role.
Regulation 16 of GN 331 makes this a filing rule. An existing business files the plan with the application, naming Tanzanian understudies. A new business files it within three months of the permit's issue. Every renewal needs a progress report against the plan.
Build the understudy's training into the secondee's objectives from the first month. Our succession plan guide includes a template structure.
Zanzibar: a separate labour track
A Mainland work permit does not authorise work in Zanzibar. FB Attorneys note that Cap. 436 "does not extend to Zanzibar" and that permits there are issued by the Zanzibar Labour Commissioner. The governing law is the Employment Act, No. 11 of 2005 of Zanzibar. Investors file through ZIPA, whose eRegulations portal sets out the steps.
| Item | Mainland | Zanzibar |
|---|---|---|
| Work permit | Labour Commissioner, Cap. 436 | Zanzibar Labour Commissioner (Labour Commission), Employment Act No. 11 of 2005 |
| Residence permit | Immigration, Cap. 54 | Same Union authority |
| Income tax and PAYE | TRA, Cap. 332 | Union income tax; confirm the remittance desk with TRA and ZRA |
| Skills levy | 3.5%, 10 or more employees (F0276) | 4% per register F0278; reported cut to 3% from 1 July 2026 |
| Pension fund | NSSF | ZSSF |
| Work injury | WCF | Confirm the scheme that applies |
The Zanzibar skills levy needs checking before payroll is set up. Register F0278 records 4%, from TRA's 2025/26 guide. PaySpace reported on 10 July 2026 that Zanzibar's Finance (Public Revenue Management) Act, 2026 cut it to 3% from 1 July 2026. Zanzibar revenue is administered by the Zanzibar Revenue Authority (ZRA). Our Zanzibar payroll guide and Zanzibar work permit guide cover the detail.
Worked example: a USD expatriate on secondment
A hypothetical European engineering group seconds a project director to its Dar es Salaam subsidiary. The subsidiary has 60 Tanzanian staff. The posting runs 24 months from 4 January 2027. Salary is USD 8,000 a month, paid in full through the subsidiary's payroll. The director brings a spouse and one child. We use an illustrative rate of TZS 2,500 per US dollar. It is not an official rate.
Permit budget. The subsidiary files a Class C work permit and the director files a Class B-1 residence permit direct with Immigration.
| One-off government fee | USD | TZS at 2,500 |
|---|---|---|
| Work permit Class C (F0415) | 1,000 | 2,500,000 |
| Residence permit Class B-1 direct (F0406) | 2,000 | 5,000,000 |
| Re-entry pass, director (F0406) | 50 | 125,000 |
| Dependant passes, spouse and child (NEW-04-22, 2 x 550) | 1,100 | 2,750,000 |
| Total for the first 24 months | 4,150 | 10,375,000 |
If the dependants are endorsed on the permit under s.41 instead, the USD 50 re-entry pass per dependant in F0406 replaces the dependant pass line.
Monthly payroll. The director is in Tanzania for more than 183 days in 2027, so is resident for 2027. Monthly salary is TZS 20,000,000.
| Monthly item | Basis | TZS |
|---|---|---|
| Gross salary | USD 8,000 at 2,500 | 20,000,000 |
| PAYE, resident, on gross | 128,000 + 30% of 19,000,000 (F0180) | 5,828,000 |
| PAYE, resident, if the employee's NSSF share is deducted first | 128,000 + 30% of 17,000,000 | 5,228,000 |
| PAYE if non-resident | 15% of gross (F0182) | 3,000,000 |
| NSSF, employee share | 10% (F0279), no exemption | 2,000,000 |
| NSSF, employer share | 10% (F0279) | 2,000,000 |
| WCF | 0.5% (F0281) | 100,000 |
| SDL | 3.5% (F0276) | 700,000 |
| Employer charges on top of salary | NSSF + WCF + SDL | 2,800,000 |
On the gross basis the director takes home TZS 12,172,000 a month, after PAYE and the employee's NSSF share. The subsidiary's monthly cost is TZS 22,800,000, before housing or a car. Either benefit adds to the PAYE base.
Wrongly applying the 15% non-resident rate would under-withhold TZS 2,828,000 a month on the gross basis. Over twelve months that is TZS 33,936,000 of PAYE, plus interest and penalties under the Tax Administration Act.
The recharge variant. Suppose the parent pays the salary abroad and invoices the subsidiary USD 8,000 a month. If TRA treats the invoice as a service fee, the subsidiary withholds 15% (F0212): TZS 3,000,000 a month. That is on top of PAYE, which is still due on the director's salary. Paying through the local payroll removes that second charge.
Key dates and deadlines
| Event | Provision | Time limit |
|---|---|---|
| Work permit application | Cap. 436 s.10(1) | Before the secondee enters |
| Labour Commissioner decides | GN 331 reg. 5 | 14 days |
| Class B residence application | Immigration guidelines | Before entry |
| Residence permit fee | Immigration guidelines | 60 days after approval notice |
| TIN for the secondee | Cap. 438 s.22(1) (NEW-02-17) | 15 days from starting employment |
| SDL return | TRA SDL page (F0276) | 7th day of the following month |
| Withholding on a recharge | TRA withholding page | 7 days after month end |
| Succession plan, new business | GN 331 reg. 16(2) | 3 months after the permit issues |
| Work permit renewal | Cap. 436 s.12(7) | At least 60 days before expiry |
| Total permit life | Cap. 436 s.12(4) | 24 months a grant, 8 years in all |
What to do now
- Fix the employer. Confirm the Tanzanian host entity, its registration and its headcount for the one-to-ten ratio.
- Sign the paper. Put a secondment agreement between parent and host, and a local fixed-term contract between host and secondee.
- Choose the payroll model. Prefer full local payroll; if a recharge is unavoidable, seek a private ruling or withhold 15%.
- File the permits. Lodge the work permit, then the Class B residence permit and dependants' passes, all before entry.
- Decide residence. Count expected days in each year of income and set PAYE at the resident or non-resident rate from the first month.
- Register the secondee. Obtain a TIN and add the secondee to NSSF, WCF and SDL returns, or hold NSSF's written exemption.
- Protect the parent. Remove any authority to sign for the parent and document that the host directs the work.
- Start the succession plan. Name the understudy, set training milestones and diary the renewal date at expiry minus 60 days.
- Check Zanzibar. If any work is in Zanzibar, apply to the Zanzibar Labour Commissioner and confirm the ZRA and ZSSF position.
How Zatra helps
Zatra's work and residence permit team files Class C work permits, Class B residence permits and dependants' passes, and prepares succession plans. Our payroll compliance service sets up PAYE, SDL, NSSF and WCF for seconded staff, including split-pay packages. Our tax advisory team reviews recharge models and PE exposure and drafts private ruling requests.
Government fees are paid to the Labour Commissioner, Immigration, TISEZA or TRA at the official rate against a control number. They are separate from Zatra's professional fee, which we quote in writing before work starts. Zatra does not decide or guarantee any authority's outcome. The Labour Commissioner, the Commissioner General of Immigration and TRA decide.
Legal opinions on PE status, tax disputes before TRAB, labour disputes at the CMA and any prosecution or seizure are matters for an advocate. We work alongside your advocate or introduce one. To start, contact Zatra with the assignment letter and the host's registration documents.
Sources and status
Accurate as at 5 November 2026.
- Non-Citizens (Employment Regulation) Act, Cap. 436. TanzLII consolidation, 2025. Accessed 5 Nov 2026.
- Non-Citizens (Employment Regulation) Regulations, GN 331 of 2016. TanzLII, 30 December 2016. Accessed 5 Nov 2026.
- Immigration Act, Cap. 54 R.E. 2023. Government of Tanzania copy hosted by NPS, 2025. Accessed 5 Nov 2026.
- Residence permit application guidelines. Immigration Services Department, version 2024.3. Accessed 5 Nov 2026.
- Income Tax Act, Cap. 332 R.E. 2023. Tanzania Revenue Authority, 2025 print. Accessed 5 Nov 2026.
- Pay As You Earn. Tanzania Revenue Authority, 2026. Accessed 5 Nov 2026.
- Taxes and Duties at a Glance 2025/26. Tanzania Revenue Authority, July 2025. Accessed 5 Nov 2026.
- Withholding tax. Tanzania Revenue Authority, 2026. Accessed 5 Nov 2026.
- Skills Development Levy. Tanzania Revenue Authority, 2026. Accessed 5 Nov 2026.
- National Social Security Fund Act. TanzLII, consolidation of 2002 and 2019 texts. Accessed 5 Nov 2026.
- Labour Laws (Amendments) Act, 2025. Special Gazette No. 4, 14 March 2025, via ecoi.net. Accessed 5 Nov 2026.
- Work and residence permits for investors. ZIPA eRegulations Zanzibar, 2026. Accessed 5 Nov 2026.
- Country profile: United Republic of Tanzania. International Social Security Association, July 2024. Accessed 5 Nov 2026.
- Tanzania, individual taxes. PwC Worldwide Tax Summaries, reviewed 9 September 2026. Accessed 5 Nov 2026.
- Tax facts for international assignees: Tanzania. BDO, December 2022. Accessed 5 Nov 2026.
- Key changes to Tanzania's Employment and Labour Relations Act. Clyde & Co, 30 April 2025. Accessed 5 Nov 2026.
- Mainland Tanzania work permits in Zanzibar. FB Attorneys, 30 October 2022. Accessed 5 Nov 2026.
- Zanzibar skills development levy rate reduction. PaySpace, 10 July 2026. Accessed 5 Nov 2026.
- U.S. international social security agreements. US Social Security Administration, 2026. Accessed 5 Nov 2026.
Figures to confirm before you act
- Whether NSSF will exempt a secondee who stays in a home-country scheme, and on what conditions: unknown; ask NSSF in writing.
- Whether the employee's NSSF share is deducted before PAYE: confirm with TRA before running payroll.
- Whether a salary recharge without mark-up is a service fee under s.106: verify by private ruling.
- The Zanzibar skills levy rate and threshold after 1 July 2026, and the PAYE remittance desk for Zanzibar staff: confirm with ZRA and TRA.
- Whether dependants take a dependant pass (NEW-04-22) or an endorsement with a re-entry pass (F0406): confirm on the Immigration system.
- Any treaty between Tanzania and the parent's state that changes PE or withholding: read the treaty text.
- The exchange rate of TZS 2,500 per US dollar is illustrative. The control number amount 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
Can the foreign parent apply for the work permit itself?
Not in practice. Regulation 6(1)(e) of GN 331 requires the employer to be registered by competent authorities in Tanzania. A parent without a registered subsidiary or branch should register one before the first secondee is due to start.
Can a secondee work for two group companies in Tanzania?
Only on the permit's terms. Section 12(3) of Cap. 436 limits a permit to the purpose it was issued for. Work for a sister company needs its own permit or a fresh application naming that company as employer.
Does tax equalisation change the PAYE base?
Yes. Tax the company pays on the employee's behalf is itself employment income, so the PAYE base is grossed up. Model the gross-up before agreeing the package, because it compounds at the 30% top band.
What happens to PAYE if the posting ends early?
Residence is tested for each year of income. A secondee who leaves in month four may end the year non-resident, which changes the correct rate. Review the year's PAYE on departure and correct it through the monthly returns.
Must the secondee surrender the permit on leaving?
Yes. Section 17 of Cap. 436 requires surrender of a work permit within 14 days before departure, and register F0424 records a fine of not less than TZS 10,000,000 for failing to do so. Build it into the exit checklist with the final payroll.
Can NSSF contributions be refunded when the secondee leaves?
Benefit rules under the NSSF Act decide what is paid and when. Ask NSSF before departure which benefit or withdrawal applies to a non-citizen member, and keep the member number for later claims.
Can a group without a Tanzanian entity use a local employment agency instead?
Some groups ask a licensed local agency to employ the secondee. Whether the Labour Commissioner accepts the agency as employer on the permit is a point to confirm first. The PE and service fee questions then shift to the fee paid to the agency.
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.
- Non-Citizens (Employment Regulation) Act, Cap. 436: TanzLII consolidation, 2025. Accessed 2026-11-05.
- Non-Citizens (Employment Regulation) Regulations, GN 331 of 2016: TanzLII, published 30 December 2016. Accessed 2026-11-05.
- Immigration Act, Cap. 54 R.E. 2023: Government of Tanzania copy hosted by NPS, R.E. 2023, 2025 print. Accessed 2026-11-05.
- Residence permit application guidelines: Immigration Services Department, version 2024.3. Accessed 2026-11-05.
- Income Tax Act, Cap. 332 R.E. 2023: Tanzania Revenue Authority, R.E. 2023, 2025 print. Accessed 2026-11-05.
- Pay As You Earn: Tanzania Revenue Authority, page current October 2026. Accessed 2026-11-05.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025. Accessed 2026-11-05.
- Withholding tax: Tanzania Revenue Authority, page current October 2026. Accessed 2026-11-05.
- Skills Development Levy: Tanzania Revenue Authority, page current October 2026. Accessed 2026-11-05.
- National Social Security Fund Act: TanzLII, consolidations of 2002 and 2019. Accessed 2026-11-05.
- Labour Laws (Amendments) Act, 2025: Special Gazette No. 4, 14 March 2025, via ecoi.net. Accessed 2026-11-05.
- Country profile: United Republic of Tanzania: International Social Security Association, July 2024 (policies as at 1 July 2022). Accessed 2026-11-05.
- Tanzania, individual taxes: PwC Worldwide Tax Summaries, reviewed 9 September 2026. Accessed 2026-11-05.
- Tax facts for international assignees: Tanzania: BDO, December 2022. Accessed 2026-11-05.
- Key changes to Tanzania's Employment and Labour Relations Act: Clyde & Co, 30 April 2025. Accessed 2026-11-05.
- Mainland Tanzania work permits in Zanzibar: FB Attorneys, 30 October 2022. Accessed 2026-11-05.
- Work and residence permits for investors: ZIPA eRegulations Zanzibar, viewed 2026. Accessed 2026-11-05.
- Zanzibar skills development levy rate reduction: PaySpace, 10 July 2026. Accessed 2026-11-05.
- U.S. international social security agreements: US Social Security Administration, list current 2026. Accessed 2026-11-05.
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/.