Tax & TISEZA

TISEZA Fees and Payments 2026: Reading the Official Schedule

By CFE. Joseph Magweiga Marwa · Reviewed by ACPA. Altho Mwangoa · Published 2026-09-10 · Last reviewed 2026-09-10 · 18 min read

This page is the 2026 fee-orientation file: which family of TISEZA payment you are actually in, what the July 2025 Gazette table printed, and which circulating graphics disagree with it. It is not a statutory walkthrough of the 2025 Act, not a registration how-to, and not a capital-goods duty note.

• What the Act changed — 2025 Act operating guide
• Registration scope — TISEZA investor registration
• Duty exemption on capital goods — capital-goods duty exemption
• Who may file for you — ISP guideline

Figures below are read from a scanned official schedule headed “Jedwali la Pili — Ada na Malipo Mbali Mbali,” printed as a continuation of Tangazo la Serikali Na. 466, under Regulation 76, and signed in Dodoma on 9 July 2025 by Hon. Kitila Alexander Mkumbo. They are stated as at that print date, with a desk review on 10 September 2026. Schedules are replaced without a press conference. Confirm live before you budget or pay.

What this table is, and what it is not

It is a TISEZA / investment-regulations fee schedule. It is not:

• a Zatra invoice — those numbers stay on pricing;
• a TRA duty, VAT or corporate-tax assessment;
• a BRELA incorporation fee;
• a Mining Commission mineral-right fee;
• the old EPZA dollar tariff (USD 2,000 a year for an operator licence, USD 6,000 once for a developer) that still circulates in pre-2025 PDFs.

Zatra’s Complete Guide to TISEZA, 2026 edition, stated as at 25 August 2026 that its licence-fee table rested on a July 2026 TISEZA channel graphic — TZS 3,000,000 application plus TZS 20,000,000 developer / TZS 6,000,000 export-enterprise — because the authority’s own PDF notice could not be opened. The Guide graded that table as unconfirmed against a primary notice. The Second Schedule in hand is a different instrument, with a different application-fee pair and no “TZS 3,000,000” application line. Until the live portal reprints one of those two tables, treat the Gazette schedule as the statutory source and the channel graphic as a later, unconfirmed overlay.

The certificate and registration family

Part A of the printed schedule is the application fee for an investment certificate:

Two traps sit in that block. First, “registration” at TZS 300,000 is not the foreign-certificate application. Filing the cheaper row against a foreign certificate file is how payments bounce. Second, expansion and amendment are their own rows. A change of particulars is not free because you already paid Part A.

Who is “foreign” for this table is a TISEZA classification question, commonly treated at 50 per cent or more foreign shareholding in orientation material. Confirm the live definition on the portal. Do not invent a shareholding test this page has not seen in the schedule itself.

Strategic-investor and ISP applications

Part F prints TZS 60,000,000 as the application for strategic-investor status. Section 21 of the Act sets the capital floors that sit beside that fee — USD 20 million equivalent domestic, USD 50 million equivalent foreign — and then sends additional incentives through the National Investment Development Committee and Cabinet. The fee is the door charge for that file. It is not the incentive.

Part G prints TZS 300,000 as the application to register an investor service provider. That is the application line only. The 2025 ISP guideline also speaks of a registration fee and an annual renewal after a successful evaluation, and of mandatory training. Those later amounts are not on the four pages of this Second Schedule scan. Do not invent them. Confirm the live ISP offer letter. The operating rules for who may represent an investor sit on the ISP guideline page.

Zone licences — developer, operator, production

Part H is the licence family the old EPZA dollar tariff used to occupy:

The Complete Guide’s July 2026 channel graphic used “Export Enterprise Licence” for the old operator class and attached a TZS 3,000,000 application to both developer and export-enterprise rows. This Gazette table does not print that application pair. It prints the three licence amounts above. Name the class TISEZA is actually issuing on the day you file, and pay the row that matches the offer letter — not the row that matches a blog.

Part L then charges TZS 1,000,000 each for a company-name change on a licence, an increase or change of project area, and additional activities on an operator licence. A “small amendment” is still a paid amendment.

Facilitation, land, construction and derivative-right rows

The rest of the schedule is where budgets quietly double.

Part I — facilitation of tax-relief applications. For imported goods, the printed line is TZS 300,000 plus 5 per cent of the VAT that was exempted, together with a customs-duty facilitation amount. For domestically produced goods, the printed line is 5 per cent of the VAT exempted. Those percentages are TISEZA facilitation charges in this table. They are not TRA tax. Do not add them into a duty model as if they were import duty. Confirm live — this is the family most likely to have been revised by portal practice.

Parts J and O — land transfer, second lease, derivative right. Several lines are percentages of amounts already payable to the Ministry of Lands (10 per cent of a land-transfer fee; 10 per cent of the Lands processing charge on first registration of a derivative right; annual land rent as assessed by the Commissioner for Lands plus 10 per cent for zone management). A foreign investor who cannot hold a granted right of occupancy in their own name already knows derivative rights are a TISEZA land-bank problem. The fee page only tells you the schedule taxes that file. The land operating note sits on TISEZA land facilitation.

Part K — approval of a charge over immovable property is banded: TZS 3,000,000 below TZS 270 million; TZS 5,000,000 up to TZS 1.345 billion; TZS 7,000,000 up to TZS 2.69 billion; TZS 15,000,000 above that. Read the band against the security, not against the project headline.

Parts M and N — customs-area services and construction permits print inspection charges (TZS 300,000), a TZS 2,000,000 unloading consent, planning approval at TZS 1,000,000, and a construction-permit formula of TZS 800,000 up to 10,000 square metres plus TZS 30,000 per additional 100 square metres. Occupancy/use of the building is TZS 300,000. These are TISEZA-schedule lines in this print. They do not replace a municipal building permit where one is still required. Confirm which counter collects which line.

Part P — agency businesses that support investors inside a zone prints TZS 30,000 to apply, then annual dues of TZS 1,000,000 (contractors), TZS 500,000 (consultants) and TZS 300,000 (others). That is the in-zone contractor/consultant register, not the ISP certificate that walks the one-stop.

How to use the schedule without inventing a number

1. Write down the instrument you actually want: registration, certificate, zone licence, ISP certificate, strategic-investor status, land, or an amendment.
2. Open the live TISEZA portal — onestopshop.tiseza.go.tz for the general track, bfportal.tiseza.go.tz for zone licences — and match the offer-letter description to one row.
3. If the portal and this 9 July 2025 print disagree, the live portal and the latest Gazette win. Email yourself a screenshot of the payment page dated the day you pay.
4. Keep Zatra’s fee, the TISEZA row, TRA tax and the bank’s charges on four separate lines. Mixing them is how a model lies.

Professional fees stay on Zatra’s pricing page. Approvals are not guaranteed.

The July 2026 graphic versus the July 2025 Gazette

Two documents are in circulation. They are not the same instrument, and treating them as a single “TISEZA fee” is how a payment bounces.

Source	What it is	What it prints that the other does not	How this page treats it
GN No. 466 Second Schedule, Dodoma 9 July 2025, Regulation 76	Gazette table, all TZS	Certificate applications at 4,000,000 domestic / 6,000,000 foreign; registration 300,000; ISP application 300,000; strategic-investor application 60,000,000; operator/production 6,000,000 a year; developer 20,000,000 once; plus land, facilitation, construction and in-zone agent rows	Statutory source of every shilling figure on this page. Confirm the live reprint.
TISEZA “Invest in Tanzania” channel graphic, July 2026	Unofficial overlay the 2026 Complete Guide could not open as a primary PDF	TZS 3,000,000 application plus TZS 20,000,000 developer / TZS 6,000,000 export-enterprise licence; no 4,000,000/6,000,000 certificate pair in the Guide’s table	Discovery only. Not upgraded to a Gazette.
Pre-2025 EPZA dollar tariff	Historical EPZA practice	USD 2,000 a year operator; USD 6,000 once developer, plus facilitation percentages that still haunt older PDFs	Dead for a 2026 filing unless the live portal still quotes a dollar row — which this Gazette table does not.

Until the live portal reprints one table in a form you can screenshot, pay the row on the offer letter dated the day you pay, and keep the Gazette print as the statutory cross-check. Email yourself that screenshot. A WhatsApp crop of the July 2026 graphic is not a receipt.

Facilitation percentages are not import duty

Part I is the family that doubles a model when it is misread. For imported goods, the printed line is TZS 300,000 plus 5 per cent of the VAT that was exempted, together with a customs-duty facilitation amount. For domestically produced goods, 5 per cent of the VAT exempted. Those percentages are TISEZA facilitation charges in this table. They are not TRA tax, not a Zatra professional fee, and not “the duty you saved.” A cashflow that folds them into import duty, or that ignores them because “VAT is exempt,” is wrong on both sides. Confirm live — this is the family most likely to have been revised by portal practice since July 2025.

Parts J and O (land transfer, second lease, derivative right) charge percentages of amounts already payable to the Ministry of Lands, plus annual land rent as assessed by the Commissioner for Lands with a zone-management add-on. A foreign investor who cannot hold a granted right of occupancy already knows derivative rights are a TISEZA land-bank problem. This page only tells you the schedule taxes that file. The operating land note sits on TISEZA land facilitation.

Part K (approval of a charge over immovable property) is banded: TZS 3,000,000 below TZS 270 million; TZS 5,000,000 up to TZS 1.345 billion; TZS 7,000,000 up to TZS 2.69 billion; TZS 15,000,000 above. Read the band against the security, not against the project headline on a slide.

Parts M and N print inspection at TZS 300,000, unloading consent at TZS 2,000,000, planning approval at TZS 1,000,000, and a construction-permit formula of TZS 800,000 up to 10,000 square metres plus TZS 30,000 per additional 100 square metres. Occupancy/use is TZS 300,000. These are TISEZA-schedule lines in this print. They do not replace a municipal building permit where one is still required. Confirm which counter collects which line before you assume a single receipt covers CRB, the council and TISEZA.

Where payers actually lose money

Paying Part B (TZS 300,000 registration) against a foreign certificate file. The cheaper row is not a substitute for the TZS 6,000,000 foreign-certificate application. Payments bounce. Time is lost. The portal does not “know what you meant.”

Treating a name change, an expansion or a second activity as free because Part A was already paid. Part D (expansion/rehabilitation) prints TZS 4,000,000. Part E (correct/amend a certificate) prints TZS 3,000,000. Part L prints TZS 1,000,000 each for a company-name change on a licence, an increase or change of project area, and additional activities on an operator licence.

Mixing Zatra’s fee into a government row. Professional fees live only on /pricing/. They are not in GN 466. A quote that “includes TISEZA” without a separate government line is not a quote this desk will stand behind.

Paying a Part P in-zone contractor/consultant due and thinking it is an ISP certificate. Part P prints TZS 30,000 to apply, then annual dues of TZS 1,000,000 (contractors), TZS 500,000 (consultants) and TZS 300,000 (others). That is the in-zone agent register. The ISP operating file is a different instrument. See the ISP guideline.

Budgeting Mining Commission, CRB or TRA from this table. Those mandate-holders publish their own schedules. A mineral right is not a TISEZA row. A contractor class is not a TISEZA row. Corporate tax is not a TISEZA row.

Who is “foreign” for the certificate pair is a TISEZA classification question, commonly treated at 50 per cent or more foreign shareholding in orientation material. Confirm the live definition on the portal. Do not invent a shareholding test this schedule does not print.

Currency of this file

The scan in hand is dated 9 July 2025. TISEZA channel graphics dated July 2026 quote a different application pair. This page will need a restatement the day a new Gazette or a primary TISEZA PDF notice reprints the table. Do not treat either source as eternal.