Skills and Development Levy Tanzania: 3.5% SDL, the 10-Employee Rule, Exemptions and Zanzibar
Who pays the skills and development levy in Tanzania, and how much? On the Mainland, every employer with ten or more employees pays SDL to TRA at 3.5 percent of the total gross monthly emoluments paid to all employees. The employer bears it; nothing is deducted from staff pay. The monthly return and payment are due by the 7th of the following month. Zanzibar runs a separate rate and threshold.
SDL is imposed by section 14 of the Vocational Education and Training Act, Cap. 82 R.E. 2023. Government bodies funded through subvention, diplomatic missions, charities, registered schools, farm employers and a few others are exempt under section 19. The levy is deductible for income tax.
What the law says about the skills and development levy
The skills and development levy Tanzania employers pay is a payroll levy, not a tax on employees. It is imposed by section 14 of the Vocational Education and Training Act, Cap. 82 R.E. 2023, published by TRA. Section 14(1) charges the levy at the end of every month on "every employer who has in his employment ten or more employees". Section 14(2) sets it at 3.5 percent of the total gross monthly emoluments payable to employees for that month.
The levy is payable to the Commissioner General of the Tanzania Revenue Authority (TRA). Section 16 sets the monthly return and payment, and section 19 lists the exemptions.
The R.E. 2023 text already contains the Finance Act 2023 changes. Two later amendments sit outside it. The Finance Act, 2024, section 112, added an exemption for water supply and sanitation authorities. The Finance Act, 2026, section 98, narrowed the government exemption to bodies funded "through Government subvention". The Finance Act, 2025 made no change to Cap. 82.
TRA's own SDL page restates the rate, the ten-employee rule, the gross emoluments definition and the exemptions. It also sets out filing in IDRAS, TRA's online tax system. Register line F0276 records the rate, threshold and due date, and F0277 records the exemptions.
Who is affected by SDL?
Any employer in Mainland Tanzania with ten or more employees in a month, unless it falls within an exemption. Legal form does not matter: companies, branches, partnerships, sole traders and non-charitable NGOs all pay.
- Growing businesses. An employer that hires its tenth employee becomes liable for that month. One that falls back to nine stops paying, and since 2023 it no longer files nil returns.
- Employers of expatriates. Pay to foreign staff counts in gross emoluments like any other pay. See our guides on the foreign employee ratio and the Class B work permit route.
The Act does not define "employee". It also does not say whether casual, part-time or seasonal workers count towards the ten. We treat any person on the payroll in the month as an employee for the count, unless TRA rules otherwise in writing.
How has the SDL rate and threshold changed?
The rate has fallen four times since 2013, and the threshold rose once. PwC's pre-budget tax alert of May 2021 records the first three cuts. The 2019 revised edition on TanzLII shows the 4.5 percent rate and the four-employee threshold then in force.
| From | Rate | Employee threshold | Amending law | Status |
|---|---|---|---|---|
| Before 1 July 2013 | 6% | 4 or more | Cap. 82 s.14 | PwC 2021 alert |
| 1 July 2013 | 5% | 4 or more | Finance Act 2013 (Act No. 4 of 2013 per TanzLII history) | Rate settled; section not read |
| 1 July 2016 | 4.5% | 4 or more | Finance Act 2016 (Act No. 2 of 2016 per TanzLII history) | Rate in R.E. 2019 text |
| 1 July 2020 | 4% | 4 or more | Finance Act 2020 | EY 2020; PwC 2021 |
| 1 July 2021 | 4% | 10 or more | Finance Act 2021, amending s.14(1) | Threshold in R.E. 2023 text |
| 1 July 2023 | 3.5% | 10 or more | Finance Act 2023, s.73 | Settled; R.E. 2023 text and F0276 |
EY's alert of 19 June 2020 reported the 2020 cut. Breakthrough Attorneys' note of 15 July 2021 reported the threshold rise to ten.
The Finance Act, 2023 (Act No. 7 of 2023) made three changes from 1 July 2023. Section 73 replaced "four percentum" with "three point five percentum" in section 14(2). Section 74 excused employers not liable to pay from filing returns. Section 75 added section 19(3), which lets the Minister for Finance exempt any person by Gazette order in the public interest. Clyde & Co's summary of 11 July 2023 agrees.
What counts as gross emoluments for SDL?
Section 14(3) defines "gross monthly emoluments" widely. It includes wages, salary, leave pay, fees, commission, bonus, gratuity and "any subsistence, travelling, entertainment or other allowance" paid by the employer for the employee's employment or service. A payment counts in the calendar month in which it is paid, even if it relates to another month.
| Payment | In the SDL base? | Basis |
|---|---|---|
| Basic salary and wages | Yes | s.14(3) |
| Leave pay and payment in lieu of leave | Yes | s.14(3); TRA SDL page |
| Bonus, commission, fees, gratuity | Yes, in the month paid | s.14(3) |
| Housing, transport, subsistence, entertainment and other cash allowances | Yes | s.14(3) |
| Non-cash benefits (car, housing provided in kind) | Unclear; see below | Verify with TRA |
| Employer's own NSSF and WCF contributions | No, these are not paid to the employee | s.14(3) reading |
| Reimbursement of business expenses against receipts | Generally no, if it is not pay for service | Verify on facts |
Non-cash benefits are the grey area. The statutory list names cash items. PwC's Worldwide Tax Summaries, last reviewed on 9 September 2026, describe the base as "gross cash emoluments". Section 14(3) uses "includes", so the list is not closed. A cautious employer either includes the PAYE value of benefits, or records why it excludes them.
The base is gross, before PAYE and pension deductions. Weekly or fortnightly pay is treated as monthly under section 14(4).
Which employers are exempt from SDL?
Section 19(1) switches off section 14 for the employers below. The list reflects the R.E. 2023 text, paragraph (k) added by the Finance Act 2024 and the 2026 change to paragraph (a). Register line F0277 records the same list.
| Para | Exempt employer | Condition or limit |
|---|---|---|
| (a) | Government department or public institution | Funded "through Government subvention" (FA 2026 s.98); before 1 July 2026, "wholly financed by the Government" |
| (b) | Diplomatic missions | None stated |
| (c) | United Nations and its organisations | None stated |
| (d) | International and foreign aid or technical assistance institutions | Dealing with aid or technical assistance |
| (e) | Religious institutions | Only staff employed solely to administer worship, give religious instruction or provide public health |
| (f) | Charitable organisations | Resident, public character, registered, solely for poverty relief, education or public health; Commissioner General satisfied (s.19(2)) |
| (g) | Registered educational institutions | Nursery, primary, secondary, vocational schools, universities |
| (h) | Local government authorities | None stated |
| (i) | Intern students under the TaESA programme | Interns from higher learning or TVET institutions placed through the Tanzania Employment Services Agency |
| (j) | Farm employers | Only employees directly and solely engaged in farming; not management or processing staff |
| (k) | Water supply and sanitation authorities | Only payments to casual labourers on water and sanitation projects (FA 2024 s.112) |
| s.19(3) | Any person named by Ministerial order | Gazette order, public interest (FA 2023 s.75) |
TRA's SDL page says a charitable organisation needs a ruling from the Commissioner under section 11 of the Tax Administration Act. Our guide to registering an NGO explains the registrars.
The 2026 change matters for parastatals that earn their own revenue. EY's analysis of the Finance Act 2026, dated 17 July 2026, reads it as limiting the exemption to institutions financed by government subvention.
Farm exemptions are partial: a tea estate pays SDL on its factory, office and management staff, not on its pickers.
When are the SDL return and payment due?
By the 7th day of the month after the payroll month. Section 16(1) requires the return "on or before the seventh day of each month", and section 16(2) requires payment on the same date. TRA's SDL page says the return is prepared and submitted through IDRAS. Payment is made against the control number TRA issues; the page also refers to the Employment Taxes Payment Credit Slip, form ITX 300.01.E.
TRA's Taxes and Duties at a Glance 2025/26 gives the same date for SDL and for PAYE: by the 7th of the next month.
The Act has no rule moving the date when the 7th falls on a weekend. Saturday 7 November 2026 is one such case. File and pay by Friday 6 November to be safe.
Since 1 July 2023, an employer below ten employees, or one that is exempt, need not file (section 16(1) as amended). Keep payroll records showing the monthly headcount. Our guide to payroll record retention sets out what to keep.
Is there a half-year SDL certificate?
Yes, in TRA practice. TRA's SDL page lists, among the employer's obligations, a duty "to prepare and remit half year certificate which tally with the monthly returns submitted during the period".
The certificate is not in sections 14 to 19 of the Act, and TRA's page gives no due date for it. Check the IDRAS employer account for it.
Where does the SDL money go?
Section 15 of the R.E. 2023 text directs the Commissioner to pay two thirds of collections to the Higher Education Students' Loans Board (HESLB). The remaining third goes to "the Fund" under the Act, which finances vocational education and training. The Finance Act 2023 did not amend section 15.
The Association of Tanzania Employers circular of 1 July 2023 describes a three-way split that includes the Ministry responsible for employment. We could not match it to the Act, so we rely on the statutory text. Either way, the employer pays the same.
How does SDL interact with PAYE, NSSF and WCF?
All four run on the same payroll, with different payers, bases and authorities.
| Charge | Who bears it | Rate | Base | Paid to | Register |
|---|---|---|---|---|---|
| SDL | Employer | 3.5% | Gross monthly emoluments, all employees | TRA | F0276 |
| PAYE | Employee, withheld by employer | 0% to 30% bands | Taxable employment income per employee | TRA | F0176 to F0180 |
| NSSF | Shared; employee share not above 10% | 20% in total | Wage under the NSSF Act | NSSF | F0279 |
| PSSSF (public service) | 15% employer, 5% employee | 20% | Monthly salary | PSSSF | F0280 |
| WCF | Employer only | 0.5% | Gross monthly earnings | WCF | F0281 |
SDL is never deducted from an employee's pay. Its base is wider than PAYE's, since staff below the PAYE threshold count in full. It is deductible for income tax under section 14(6). The ten-employee test applies to SDL only; PAYE, NSSF and WCF start with the first employee.
Our guides explain each charge in detail: PAYE and net salary, NSSF and PSSSF contributions, WCF employer duties and the overview of tax rates and payroll compliance in 2026. New employers register with each body first; see employer registration with Labour, OSHA, WCF and NSSF.
Worked example: SDL on a TZS 45,000,000 monthly payroll
Take Kilimo Logistics Ltd, a Dar es Salaam company with 14 employees and no exemption. Its October 2026 payroll totals TZS 45,000,000, including benefits, and SDL is due on Saturday 7 November 2026.
| Payroll item, October 2026 | TZS | In SDL base? |
|---|---|---|
| Basic salaries, 14 staff | 36,000,000 | Yes |
| Housing and transport allowances (cash) | 4,500,000 | Yes |
| Overtime and sales commission | 1,500,000 | Yes |
| Leave pay to two staff | 1,500,000 | Yes |
| Cash gross emoluments | 43,500,000 | |
| Non-cash benefits: two company cars and one staff house, at PAYE values | 1,500,000 | Verify |
| Total payroll including benefits | 45,000,000 |
On the cash base, SDL is 3.5 percent of 43,500,000, which is TZS 1,522,500 (F0276). If the benefits are included, SDL is 3.5 percent of 45,000,000, which is TZS 1,575,000. The difference is TZS 52,500 a month.
Over twelve months, SDL comes to TZS 18,270,000. Being deductible, its after-tax cost at the 30 percent corporate rate is about TZS 1,065,750 a month.
The same payroll carries other employer charges. WCF at 0.5 percent of the 43,500,000 cash payroll is TZS 217,500 (F0281). NSSF, illustrated on basic salary, is 20 percent of 36,000,000, or TZS 7,200,000, of which the employee share is up to half (F0279). PAYE is computed employee by employee and is not shown here.
Now suppose the company pays the October levy on 20 November instead. The late payment penalty is the higher of 2.5 percent of 1,522,500, which is TZS 38,063, or 15 currency points, which is TZS 300,000 for a company (NEW-02-06, NEW-02-05). The floor applies, so the penalty is TZS 300,000. Interest for one month at 8.75 percent a year adds about TZS 11,102 (NEW-02-08, NEW-02-09). Thirteen days late costs about TZS 311,102, or a fifth of the levy itself.
If the same company operated in Zanzibar instead, the rate in TRA's 2025/26 guide is 4 percent: TZS 1,740,000 on the cash base. At the 3 percent rate proposed for 2026/27, it would be TZS 1,305,000.
What are the penalties for late SDL?
SDL is collected by TRA, and the Tax Administration Act defines "tax" to include levies imposed under a tax law. TRA's 2025/26 guide applies its general late return penalty and interest to employment taxes. All amounts below are from the Zatra fee register at 26 September 2026.
| Failure | Charge | Register ID | Legal basis |
|---|---|---|---|
| Return filed or levy paid late, per month or part month | Higher of 2.5% of tax assessable less tax paid, or 15 currency points (TZS 300,000) for a body corporate; 5 currency points (TZS 100,000) for an individual | NEW-02-06 | TAA s.89 |
| Value of one currency point | TZS 20,000 | NEW-02-05 | TAA s.4 and Second Schedule |
| Levy paid late | Interest at the statutory rate, compounded monthly | NEW-02-08 | TAA s.87 |
| Statutory rate, third quarter 2026 | 8.75% a year | NEW-02-09 | TAA s.3 definition |
| Failure to keep payroll documents, per month or part month | 10 currency points (TZS 200,000) body corporate; 1 currency point individual | NEW-02-07 | TAA s.88 |
| False or misleading statement in a return | 50% of the shortfall, or 75% if knowing or reckless | NEW-02-11 | TAA s.90(2), (3) |
The Commissioner General may remit penalties and interest under the Tax Administration Act, but remission is discretionary.
How does SDL work in Zanzibar?
Zanzibar has its own levy, with a different rate and threshold. TRA's 2025/26 guide states a rate of 4 percent of monthly gross emoluments, payable by employers with four or more employees. Register line F0278 records the same figures. PaySpace's note of July 2023 says the Zanzibar Finance Act 2023 set the 4 percent rate by amending section 27 of Zanzibar's Vocational Training Act, No. 8 of 2006.
A cut is in train. The Zanzibar Official Gazette of 16 April 2026 carries the Finance (Public Revenue Management) Bill, 2026. Part Seven amends section 27(3) of the Vocational Training Act by replacing "four percent" with "three percent". TanzaniaInvest's report of 22 June 2026 on the passed 2026/27 Zanzibar budget says SDL "will be reduced from 4% to 3%". We have not seen the enacted Act or its commencement date.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Law | Vocational Education and Training Act, Cap. 82, s.14 | Vocational Training Act, No. 8 of 2006, s.27 |
| Rate | 3.5% (F0276) | 4% per TRA 2025/26 guide (F0278); 3% proposed from 2026/27 |
| Employee threshold | 10 or more | 4 or more per TRA guide; PaySpace reports different bands |
| Return and payment | By the 7th of the following month | Confirm with the collecting authority |
| Exemptions | s.19(1)(a) to (k) and s.19(3) | TRA's page says only paragraphs (a) to (d) and (g) apply for Zanzibar |
The threshold is not settled: PaySpace reports monthly payment from five employees and six-monthly nil returns below that, against four in TRA's guide. The Zanzibar Revenue Authority's tax pages do not list SDL, so confirm who collects it before registering. A group with staff on both sides runs two SDL computations. See our guides to Union and non-Union taxes and running a group across the Mainland and Zanzibar.
What happens if TRA disputes your SDL?
TRA may audit the payroll and issue an assessment for unpaid SDL, with penalties and interest. A taxpayer that disagrees objects in writing within 30 days of service of the decision, under section 62 of the Tax Administration Act, Cap. 438 R.E. 2023. The objection is admitted only after paying the greater of the tax not in dispute or one third of the assessed tax (NEW-02-19).
An objection, an appeal to the Tax Revenue Appeals Board, a prosecution, a seizure or a legal opinion on a disputed position goes 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
- Count the headcount. Record the number of employees on the payroll each month, including casual and part-time staff, and note when it reaches ten.
- Map the pay codes. Tag every payroll element as in or out of the SDL base, using section 14(3), and decide in writing how non-cash benefits are treated.
- Check exemptions. If the organisation claims one, hold the evidence: a section 11 ruling for a charity, school registration, or proof of subvention funding.
- Diary the 7th. File the SDL and PAYE returns in IDRAS and pay against the control number by the 7th, or the last working day before it.
- Reconcile each half year. Match six monthly returns to the payroll and ledger, and confirm the half-year certificate duty in IDRAS.
- Separate Zanzibar. Run a separate computation for Zanzibar staff and confirm the current rate, threshold and collector.
- Fix arrears early. Pay any shortfall before an audit notice to stop interest and limit penalties.
Key dates and deadlines
- 1 July 2021: Finance Act 2021 raises the Mainland threshold from four employees to ten.
- 1 July 2023: Mainland rate falls to 3.5 percent; employers not liable no longer file; Ministerial exemption power added.
- 1 July 2026: government exemption limited to bodies funded through Government subvention.
- 7 October 2026: September 2026 SDL return and payment were due.
- 7 December 2026: November 2026 SDL return and payment due.
- 7 January 2027: December 2026 SDL return and payment due.
How Zatra helps
Zatra's payroll compliance team maps pay codes to the SDL base, prepares the monthly SDL and PAYE returns and reconciles them to NSSF and WCF schedules. Our tax compliance desk handles exemption files. The Finance & Tax Control package, USD 3,600 to 4,800 a year, covers monthly employment taxes alongside the annual tax cycle. A Senior Advisory Session at USD 49 suits a single question on the headcount or benefits. Prices are on our pricing page.
SDL, penalties and interest are paid to TRA at the official amount against a GePG control number. These charges are separate from Zatra's professional fee and are never marked up. The schedule of official charges is in our government fees handbook.
TRA assesses the levy, rules on charitable status and decides objections. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome.
Sources and status
Accurate as at 9 October 2026.
- The Vocational Education and Training Act, Cap. 82 R.E. 2023: published by TRA, revised edition 2023, ss.14 to 16 and 19. Accessed 9 Oct 2026.
- Vocational Education and Training Act, R.E. 2019: TanzLII, version of 30 Nov 2019, with amendment history. Accessed 9 Oct 2026.
- The Finance Act, 2023 (Act No. 7 of 2023): TanzLII record, in force 1 Jul 2023, Part XIX ss.72 to 75. Accessed 9 Oct 2026.
- The Finance Act, 2024: published by TRA, in force 1 Jul 2024, Part XXIX ss.111 and 112. Accessed 9 Oct 2026.
- The Finance Act, 2026: published by TRA, in force 1 Jul 2026, Part XXVII ss.97 and 98. Accessed 9 Oct 2026.
- The Tax Administration Act, Cap. 438 R.E. 2023: published by TRA, ss.3, 4, 62, 87 to 90. Accessed 9 Oct 2026.
- Skills Development Levy (SDL): Tanzania Revenue Authority, undated web page. Accessed 9 Oct 2026.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025, item 5.0. Accessed 9 Oct 2026.
- Finance (Public Revenue Management) Bill, 2026: Zanzibar Official Gazette, 16 Apr 2026, Part Seven. Accessed 9 Oct 2026.
- Tanzania, Individual, Other taxes: PwC Worldwide Tax Summaries, last reviewed 9 Sep 2026. Accessed 9 Oct 2026.
- Pre-budget tax alert: tax on employment: PwC Tanzania, May 2021. Accessed 9 Oct 2026.
- Tanzania's Parliament passes Finance Bill 2020: EY Global Tax News, 19 Jun 2020. Accessed 9 Oct 2026.
- Highlight of the Finance Act 2021 and its impact to tax laws: Breakthrough Attorneys, 15 Jul 2021. Accessed 9 Oct 2026.
- Tanzania: key highlights of the Finance Act of 2023: Clyde & Co, 11 Jul 2023. Accessed 9 Oct 2026.
- Circular on the amendments to Cap. 82: Association of Tanzania Employers, 1 Jul 2023. Accessed 9 Oct 2026.
- Tanzanian Finance Act, 2026 analysis: EY Global Tax News, 17 Jul 2026. Accessed 9 Oct 2026.
- Zanzibar skills development levy amendments: PaySpace, Jul 2023. Accessed 9 Oct 2026.
- Zanzibar passes 2026/2027 budget: TanzaniaInvest, 22 Jun 2026. Accessed 9 Oct 2026.
Figures to confirm before you act
- Non-cash benefits in the SDL base: section 14(3) lists cash items and PwC describes the base as cash emoluments; TRA has not published a position we could find
- Half-year certificate: on TRA's SDL page but not in sections 14 to 19 of the Act; the periods and due date are not stated, so confirm in IDRAS
- Who counts as an employee: the Act does not define the term or say whether casual and part-time staff count towards ten
- 2013, 2016, 2020 and 2021 Finance Acts: changes confirmed from revised texts and adviser notes; we did not read those Acts
- Zanzibar rate, threshold and collector: 4 percent and four employees per TRA's 2025/26 guide; a cut to 3 percent is in a 2026 bill and reported in the passed budget; enactment and start date not seen
- Distribution of collections: two thirds to HESLB and one third to the Fund in the R.E. 2023 text; ATE's 2023 circular describes a different split
- Register lines F0176 to F0180, F0276 to F0281, NEW-02-05 to NEW-02-09, NEW-02-11, NEW-02-19: Zatra Handbook 06 register at 26 September 2026; the control number governs on the day of payment
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 company with nine employees and one director pay SDL?
It depends on whether the director is an employee. A director on a contract of employment who draws a salary is on the payroll and counts, which makes ten. A non-executive director paid fees only is less clear. Record the reasoning, because the count decides whether any levy is due.
Can SDL be recovered from employees through payroll deductions?
No. Section 14 places the levy on the employer, measured by the pay it makes. Deducting it from staff pay reduces their wages without legal basis and can lead to a labour complaint. Budget SDL as an employer cost alongside WCF and the employer share of NSSF.
Is SDL charged on pay to staff seconded from a foreign parent?
If the Tanzanian entity pays or bears their emoluments, the pay generally falls in its SDL base. Where a foreign parent pays them offshore and recharges the cost, the position turns on who the employer is. Take advice before excluding seconded staff, since the same facts drive PAYE.
Does a newly registered company pay SDL from its first month?
Only from the month it has ten or more employees. A start-up with three staff pays PAYE, NSSF and WCF from the first salary but no SDL. It should still register its TIN for employment taxes so IDRAS is ready when headcount grows.
Can an NGO claim the SDL exemption for charities?
Only if it meets section 19(2): resident, of a public character, registered, and operating solely for poverty relief, education or public health. TRA's page says it also needs a ruling from the Commissioner General. Until the ruling is issued, pay the levy and keep the application on file.
Do bonuses paid in December push up that month's SDL?
Yes. Section 14(3) deems any emolument to belong to the calendar month in which it is paid. A year-end bonus or a lump-sum gratuity therefore increases SDL for the month of payment, and the return due on the 7th of the next month must reflect it.
What if SDL was paid on an exempt employer's payroll by mistake?
The employer can ask TRA to correct the returns and refund or set off the overpayment, with evidence of the exemption for the months concerned. Time limits apply under the Tax Administration Act, so act promptly. A disputed refund decision may need an objection filed through an advocate.
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 Vocational Education and Training Act, Cap. 82 R.E. 2023: Published by TRA, revised edition 2023, ss.14 to 16 and 19; primary source, read 9 Oct 2026. Accessed 2026-10-09.
- Vocational Education and Training Act, R.E. 2019 (TanzLII): TanzLII, version of 30 Nov 2019 with amendment history; primary source for the 4.5% rate and four-employee threshold. Accessed 2026-10-09.
- The Finance Act, 2023 (Act No. 7 of 2023): Parliament, TanzLII record, in force 1 Jul 2023, Part XIX ss.72 to 75; primary source. Accessed 2026-10-09.
- The Finance Act, 2024: Parliament, published by TRA, in force 1 Jul 2024, Part XXIX ss.111 and 112; primary source. Accessed 2026-10-09.
- The Finance Act, 2025: Parliament, published by TRA, in force 1 Jul 2025; checked for amendments to Cap. 82 (none); primary source. Accessed 2026-10-09.
- The Finance Act, 2026: Parliament, published by TRA, in force 1 Jul 2026, Part XXVII ss.97 and 98; primary source. Accessed 2026-10-09.
- The Tax Administration Act, Cap. 438 R.E. 2023: TRA, revised edition 2023, ss.3, 4, 62, 87 to 90; primary source, read 9 Oct 2026. Accessed 2026-10-09.
- TRA: Skills Development Levy (SDL): Tanzania Revenue Authority web page, undated, read 9 Oct 2026; primary source on rate, threshold, emoluments, exemptions, IDRAS filing and half-year certificate. Accessed 2026-10-09.
- TRA: Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025, item 5.0 and section 9; primary source on Mainland and Zanzibar rates and due dates. Accessed 2026-10-09.
- Zanzibar Official Gazette: Finance (Public Revenue Management) Bill, 2026: Revolutionary Government of Zanzibar, Gazette of 16 Apr 2026, Part Seven amending s.27(3) of Act No. 8 of 2006; primary source (bill). Accessed 2026-10-09.
- PwC Worldwide Tax Summaries: Tanzania, Individual, Other taxes: PwC, last reviewed 9 Sep 2026; independent source. Accessed 2026-10-09.
- PwC Tanzania: Pre-budget tax alert, tax on employment: PwC Tanzania, May 2021; independent source on the 6%, 5%, 4.5% and 4% rate history. Accessed 2026-10-09.
- EY: Tanzania's Parliament passes Finance Bill 2020: EY Global Tax News, 19 Jun 2020; independent source. Accessed 2026-10-09.
- Breakthrough Attorneys: Highlight of the Finance Act 2021: Breakthrough Attorneys, law firm note, 15 Jul 2021; independent source on the threshold rise to ten. Accessed 2026-10-09.
- Clyde & Co: Key highlights of the Finance Act of 2023: Clyde & Co, law firm note, 11 Jul 2023; independent source. Accessed 2026-10-09.
- ATE circular on the amendments to Cap. 82: Association of Tanzania Employers, ATE/CIRC/05/2023, 1 Jul 2023; independent source, distribution claim not matched to statute. Accessed 2026-10-09.
- EY: Tanzanian Finance Act, 2026 analysis: EY Global Tax News, 17 Jul 2026; independent source. Accessed 2026-10-09.
- PaySpace: Zanzibar skills development levy amendments: PaySpace, payroll software note, Jul 2023; independent source on Zanzibar Finance Act 2023. Accessed 2026-10-09.
- TanzaniaInvest: Zanzibar passes 2026/2027 budget: TanzaniaInvest, 22 Jun 2026; independent source on the proposed SDL cut to 3%. Accessed 2026-10-09.
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/.