Tourism Development Levy Tanzania: The 1% Bed Night Levy, Returns and the Zanzibar Rules
What is the tourism development levy in Tanzania? On the Mainland, the owner of a registered tourism accommodation facility collects a bed night levy of 1% of the room tariff from every guest and remits it to TRA. The basis is section 59 of the Tourism Act, 2008 and the 2013 Regulations, as amended by GN 69 and GN 352C of 2025. Zanzibar runs its own ZRA charges instead.
This guide explains the tourism development levy Tanzania rules for hotels, lodges and tented camps: the legal basis, the rate history, who collects it, returns, late payment, VAT and the council hotel levy. It also covers the separate regime in Zanzibar and works through a 40-room lodge in Arusha.
Who is affected
- Hotels, lodges and tented camps on the Mainland that are registered as tourism accommodation facilities under the Tourism Act.
- Designated tourism facilities that the Director of Tourism places on the list sent to TRA.
- Investors buying or building a lodge, who need the levy in the room pricing model and the cash-flow forecast.
- Finance teams and accountants who prepare the monthly levy return beside VAT and other filings.
- Guesthouse owners unsure whether they pay the TRA levy, the council hotel levy, or neither.
- Operators with properties in Zanzibar, where ZRA collects different charges under different laws.
The levy is a charge on the guest that the facility collects and holds in trust. The facility carries the compliance risk if it fails to charge, file or remit.
What the law says: section 59 of the Tourism Act and the 2013 Regulations
Section 59(1) of the Tourism Act, No. 29 of 2008 states: "There is established a levy to be known as a tourism development levy." Section 59(2) tells the Minister to make regulations on how the levy is collected and used, after consulting the Minister for finance.
The Tourism Act, Cap. 65 R.E. 2023 carries the same provision as section 60, because the Revised Edition renumbered the later sections. The 2025 amendment notices still say they are made under section 59(2). Both numbers point to the same rule.
The detail sits in the Tourism (Tourism Development Levy) Regulations, 2013, published as GN 352 of 2013 and in force from 1 October 2013. Two amendments in 2025 matter most:
| Instrument | Published | What it changed |
|---|---|---|
| GN 352 of 2013 | 1 October 2013 | Principal Regulations: bed night levy, collection by facility owners, returns, records and the levy account |
| GN 69 of 2025 | 7 February 2025 | New definition of bed night levy at 1% of the room tariff; new regulations 3, 4, 9 and 10; regulations 11 and 12 deleted |
| GN 352C of 2025 | 30 June 2025 | Regulation 4(1) now requires remittance "on or before the end of the" accounting period; regulation 5(3) now refers to the "tenth" day |
The text of GN 69 of 2025 is on the Attorney General's legislation portal. TRA publishes GN 352C of 2025 on its own site. We could not obtain an official copy of the full 2013 text this session, so points that rest on it are flagged below.
The levy is wider than the bed night charge. Under the new regulation 3, the tourism development levy fund also receives 6% of TANAPA gross revenue, 6% of NCAA gross revenue and 10% of TFS tourism revenue. For a hotel, only the bed night levy matters.
How has the levy rate changed since 2013?
The rate has moved three times in a little over a decade. Older blog posts and price lists still quote figures that no longer apply.
| Period | Basis of the charge | Source |
|---|---|---|
| From 1 January 2013 | 2% of the bed night charge | GN 218 of 2012, regulation 2 |
| From 1 October 2013 | Flat USD 1.50 per tourist per night, whatever the room price | GN 352 of 2013, as reported by the Ministry and TRA in 2020 |
| From late 2020 | 1% of the room tariff | 2020 amendment announced by MNRT and TRA; GN number not confirmed |
| From 7 February 2025 | 1% of the room tariff payable by a tourist for a night or day stay | GN 69 of 2025, regulation 2 |
The earlier 2% rule is in GN 218 of 2012 on TanzLII. The move from USD 1.50 to 1% was reported by Daily News on allAfrica in December 2020, quoting the Permanent Secretary of MNRT and the TRA Commissioner General.
The current wording comes from GN 69 of 2025: "an amount equal to one percent of the room tariff payable by a tourist for a night or day stay in a tourism accommodation facility." A day room is therefore caught as well as an overnight stay.
Who must collect the levy and from whom?
The new regulation 4(1) puts the duty on "every owner of a registered tourism accommodation or a designated tourism facility". The owner must collect the levy from every tourist and remit it to the Tanzania Revenue Authority.
Three points follow from that wording:
- The collector is the owner of the facility. Where a management company runs the property, the contract should say who files and who pays.
- The payer is the guest. The levy should appear on the guest folio or invoice as a separate line.
- Registration drives the duty. Under regulation 4(2), the Director of Tourism gives TRA a list of registered tourism accommodation facilities.
In an October 2025 statement reported by DoingBusiness, TRA's Kagera regional manager said there is no tax "per bed" in guesthouses. He described the charge as 1% of the accommodation fee paid per day, payable by registered and gazetted facilities. TRA also cited GN 823 of 2 October 2020 for the list of facilities.
The levy goes to TRA, not to the Tanzania Tourist Board. TRA deposits it in a special Bank of Tanzania account for the tourism development levy. Under the new regulation 9, the MNRT Accounting Officer manages that account against an action plan approved by the Paymaster General.
How is the 1% calculated, and does VAT sit inside the base?
The base is the room tariff. It is not the total bill. Meals, drinks, transfers, game drives and park fees on the same invoice are outside the definition, because the regulation refers only to the room tariff for a night or day stay.
The levy also follows the room, not the head count. A double room sold at USD 200 for the night carries a levy of USD 2, whether one guest or two sleep in it. That is the main practical change from the old USD 1.50 per person rule.
The open question is VAT. The gazetted wording says "room tariff payable by a tourist" and does not say whether VAT is inside or outside it. Our government fee register line F0284 records the base as the room price excluding VAT. Line F0816, which cites the 2025 notices, says only 1% of the room tariff.
Our working position is to charge 1% on the VAT-exclusive room rate and to record that choice in the file. Confirm it in writing with the TRA office that handles the return. For package rates, split the room element from meals and activities on the invoice, so the base can be shown.
When are returns and payments due?
The facility files a levy return and pays monthly. The accounting period in the earlier 2012 Regulations was the calendar month, and TRA's public statements describe monthly filing.
The due date needs care. GN 352C of 2025 replaced the words "the last working" with "tenth" in regulation 5(3). In the 2012 text, regulation 5(3) required the return "by the last working day of the month" after the period. On that reading, the return is now due by the tenth day of the following month.
The same notice changed regulation 4(1), so the levy is remitted "on or before the end of the" accounting period rather than "within" it. Against that, the TRA statement of October 2025 described returns and payment as due by the last day of the following month.
Until TRA confirms the position in writing, the safe course is to file and pay by the 10th of the following month. A facility that does so is compliant under either reading.
What happens if a facility pays late or not at all?
We could not read the penalty provisions of the 2013 Regulations in an official copy this session. The figures below come from the 2012 Regulations, which the 2013 text replaced, and are shown so readers can see the scale of risk.
- Additional charge: GN 218 of 2012 regulation 6 imposed 25% of the outstanding levy for each accounting period, or part of one, that it stayed unpaid.
- Notice to comply: regulation 5(5) allowed a notice requiring the return and payment within 14 days.
- Offence: regulation 12 set a fine of not less than TZS 3 million, or three to twelve months in prison, or both.
- Records: regulation 7 required a register of tourists and production of records to an authorised officer.
GN 69 of 2025 deleted regulations 11 and 12 of the 2013 text, so the current offence provision may sit elsewhere. Treat the exact penalty as a figure to confirm. Whether the Tax Administration Act penalties also apply to this levy is not settled in the sources we read.
The money is the guest's, collected for the Government. A facility that collects and keeps it faces a far harder conversation than one that forgot to charge. An assessment, a demand notice, a seizure or a prosecution belongs with an advocate from the first letter.
How does the levy fit with VAT, hotel levy and service levy?
A Mainland lodge can face four separate charges linked to the same room revenue. Each has its own law, collector and return.
| Charge | Rate or amount | Collector | Register ID |
|---|---|---|---|
| Tourism development levy (bed night levy) | 1% of the room tariff | TRA | F0816, F0284 |
| VAT on accommodation | 18% standard rate; return by the 20th | TRA | F0239, F0245 |
| Council hotel levy | 2% of guest house charges from 1 July 2025 (was 10%) | Council | F0545, F0283 |
| Council service levy | 0.25% of turnover net of VAT and excise | Council | F0544 |
VAT. TRA's VAT page gives the 18% standard rate and the 20th-day return. Hotel accommodation is not on its exemption lists. Our VAT return guide covers the monthly filing.
Hotel levy. The Finance Act, 2025, sections 69 to 71, cut the council hotel levy from ten to two per centum. The KPMG 2025/26 budget brief reports the same change.
The key point is scope. Section 4 of the Local Government Finance Act, Cap. 290, annual supplement 2025 defines "guest house" to exclude tourist facilities registered under the Tourism Act. Register line NEW-05-27 records that the Schedule bars councils from a hotel levy on hotels, tourist hotels and camping tents.
In practice, a registered tourism lodge pays the TRA levy and not the council hotel levy. An unregistered guesthouse with six or more guests pays the council hotel levy. Keep the registration certificate on file for any council demand.
Service levy. Councils charge 0.25% of turnover from 1 July 2025 under the same Finance Act. Our service levy guide explains the base; where it shows a figure "up to 0.3%", that was the rule before 1 July 2025.
Is the levy the same as park concession and bed night fees?
No. Several authorities charge a fee per guest night, and the names overlap. The tourism development levy is the only one paid to TRA as a percentage of the room rate.
- TANAPA concession fee (F0810): charged per adult per night for lodging inside a national park, at fixed TZS amounts that vary by park and residence status.
- NCAA concession fee (NEW-07-08): charged per person per night in lodges and permanent tented camps in the Ngorongoro Conservation Area.
- TAWA bed night fee (F0792): a wildlife conservation fee per person per night for tented camp or lodge guests in game reserves.
A lodge inside a protected area may collect one of these and the TRA levy on the same night. They are separate charges with separate returns, and paying one does not discharge the other.
How do TALA registration and grading link to the levy?
Registration is the trigger. Section 8 of Cap. 65 R.E. 2023 bars any person from operating a tourism facility unless it is registered. Section 12 provides for the certificate of registration, and section 14 lets the Director grade a facility that meets the standard.
The annual accommodation licence is a separate cost from the levy. Register line F0798 gives the fee for accommodation outside protected areas. A three-star lodge pays TZS 1,277,500 a year if citizen-owned and TZS 3,832,500 if foreign-owned. Our guide to TALA tourism licensing layers sets out the classes.
The star grade does not change the levy rate. A one-star guesthouse and a five-star lodge both pay 1%. The grade changes the licence fee and, through room prices, the levy amount.
Some tourism activities are reserved for citizens. Before structuring a foreign-owned lodge with tours or guiding attached, read our note on tourism activities reserved for Tanzanian citizens.
What applies in Zanzibar?
The Mainland levy does not reach Zanzibar. Tourism is not a Union matter, and the Tourism Act, 2008 applies to the Mainland. Zanzibar regulates tourism through the Zanzibar Commission for Tourism under its own Tourism Act No. 6 of 2009, as cited by Breakthrough Attorneys.
The per-night charge in Zanzibar is the infrastructure tax collected by the Zanzibar Revenue Authority. It is a flat amount per person per day, not a percentage of the room rate.
| Point | Mainland | Zanzibar |
|---|---|---|
| Per-night charge | Bed night levy, 1% of the room tariff | Infrastructure tax, USD 1 to USD 5 per person per day by hotel rating; USD 10 for an underwater room |
| Collector | TRA | ZRA |
| Accommodation levy | Council hotel levy 2%, not on registered tourist facilities | Hotel levy 12% of the chargeable value of services |
| VAT | 18% (F0239) | 15% standard rate under ZRA (F0246) |
| Licensing | MNRT tourism licence and grading | Zanzibar Commission for Tourism licence |
The ZRA infrastructure tax page gives the USD 1 to USD 5 range and the USD 10 rate for underwater rooms. The tax comes from Part Seven of the Finance (Public Revenue Management) Act No. 9 of 2015, published by ZRA as The Infrastructure Tax 2015. That earlier text set a flat USD 1.
The tiers took effect on 1 July 2023. Tourism Update reported USD 2 for backpacker lodging, USD 4 for two and three stars, and USD 5 for four and five stars. The hotel collects it from the guest as ZRA's agent.
The ZRA hotel levy page gives 12% for hotels, guesthouses, restaurants, tourist vessels and tour operations. It gives 15% on rental value for homes let to tourists. The ZRA VAT page sets a hotel VAT registration rule at USD 100 per person per night.
Our guides on Zanzibar tourism licensing and Zanzibar VAT against the Mainland cover the rest of the island regime.
Worked example: a 40-room lodge in Arusha
The figures are hypothetical. A citizen-owned, three-star lodge outside a protected area in Arusha has 40 rooms. In November 2026 it runs at 65% occupancy and sells rooms at USD 180 per room night before VAT. We use an illustrative rate of TZS 2,450 to the US dollar.
| Step | Calculation | Result |
|---|---|---|
| Room nights sold | 40 rooms x 30 nights x 65% | 780 |
| Room revenue before VAT | 780 x USD 180 | USD 140,400 |
| Bed night levy at 1% (VAT-exclusive base) | USD 140,400 x 1% | USD 1,404.00 (TZS 3,439,800) |
| VAT at 18% on rooms | USD 140,400 x 18% | USD 25,272 |
| Levy if the base included VAT | USD 165,672 x 1% | USD 1,656.72 (TZS 4,058,964) |
| Council hotel levy | Registered tourist facility, outside the guest house definition | Nil |
| Service levy on room revenue | USD 140,400 x 0.25% | USD 351 |
The levy for November is USD 1,404 on our working position. The VAT question is worth USD 252.72 a month for this lodge, or about USD 3,000 a year. That is why the base should be agreed in writing.
On the conservative reading of GN 352C, the November return and payment are due by 10 December 2026. The VAT return for the same month is due by 20 December 2026. The licence fee under F0798 is TZS 1,277,500 a year and is paid separately.
For example, the same 780 room nights in a four-star Zanzibar hotel, with two guests a room, give 1,560 guest nights. At USD 5 per person per day, infrastructure tax is USD 7,800. Hotel levy at 12% of USD 140,400 is USD 16,848, before any ZRA VAT.
What to do now
- Confirm registration. Check that the facility holds a current certificate of registration and licence from MNRT, and that it appears on the Director's list sent to TRA.
- Set the base. Configure the property system to charge 1% of the VAT-exclusive room rate, shown as its own line on every folio.
- Split package rates. Separate the room element from meals, drinks and activities on invoices, so the levy base can be proved.
- Diary the due date. File the levy return and pay by the 10th of the following month until TRA confirms otherwise in writing.
- Keep a guest register. Record each stay, room, rate and levy charged, and keep the records ready for inspection.
- Answer council demands. Reply to any hotel levy demand with the Tourism Act registration certificate and the Cap. 290 definition.
- Reconcile monthly. Match levy collected on folios to levy remitted, and clear any gap before the next return.
- Treat Zanzibar separately. Register island properties with ZRA for infrastructure tax, hotel levy and VAT, and license them with the Commission for Tourism.
Key dates
| Date | Event | Source |
|---|---|---|
| 1 January 2013 | 2% bed night levy under GN 218 of 2012 takes effect | GN 218 of 2012 |
| 1 October 2013 | GN 352 of 2013 Regulations in force | TRA statement, October 2025 |
| 2 October 2020 | GN 823 of 2020 list of facilities, as cited by TRA | DoingBusiness, 1 October 2025 |
| 1 July 2023 | Zanzibar tiered infrastructure tax starts | Tourism Update, 12 July 2023 |
| 7 February 2025 | GN 69 of 2025 published: 1% of the room tariff | OAG portal |
| 30 June 2025 | GN 352C of 2025 published: due date wording | TRA |
| 1 July 2025 | Hotel levy 2% and service levy 0.25% | Finance Act 2025 ss.69 to 71 |
| 10th of each month | Levy return and payment for the previous month (conservative reading) | GN 352C of 2025, reg. 5(3) |
| 20th of each month | VAT return and payment | F0245 |
How Zatra helps
Zatra registers and licenses accommodation facilities, sets up the levy, VAT and service levy calendar, and prepares the monthly returns. We review property systems so the levy base matches the law, and we answer council and TRA correspondence on the client's behalf.
Our sector business permits desk handles MNRT registration, grading and licences. Our tax and regulatory compliance team runs the returns. Where TRA has raised an assessment, our TRA audit and dispute team prepares the response. The split between official charges and advisory fees is set out in professional fees versus government fees.
Costs come in two separate buckets. Government charges, such as the levy, licence fees, VAT and penalties, are paid at the official rate against the authority's control number. Zatra's professional fee is quoted on its own line and never mixed with them. Zatra prepares and files, but does not decide or guarantee any authority's outcome. Prosecution, seizure, disputes before the Board or the courts, and formal legal opinions go to an advocate.
Sources and status
Accurate as at 24 October 2026.
- Tourism (Tourism Development Levy) (Amendment) Regulations, 2025, GN 69 of 2025: Office of the Attorney General, published 7 Feb 2025. Accessed 24 Oct 2026.
- Tourism (Tourism Development Levy) (Amendment) Regulations, 2025, GN 352C of 2025: TRA copy, published 30 Jun 2025. Accessed 24 Oct 2026.
- Tourism (Tourism Development Levy) Regulations, 2012, GN 218 of 2012: TanzLII, published 22 Jun 2012. Accessed 24 Oct 2026.
- Tourism Act, No. 29 of 2008: TISEZA procedures portal, 2008 text, s.59. Accessed 24 Oct 2026.
- Tourism Act, Cap. 65 R.E. 2023: TRA copy, 2023 revision, ss.8, 12, 14, 60. Accessed 24 Oct 2026.
- Finance Act, 2025, No. 11 of 2025: TRA copy, June 2025, ss.69 to 72. Accessed 24 Oct 2026.
- Local Government Finance Act, Cap. 290, annual supplement 2025: Office of the Chief Parliamentary Draftsman, 2025, ss.4, 6, 7, 8. Accessed 24 Oct 2026.
- TRA VAT page: Tanzania Revenue Authority, live page 2026. Accessed 24 Oct 2026.
- ZRA infrastructure tax page, ZRA hotel levy page and ZRA VAT page: Zanzibar Revenue Authority, live pages 2026. Accessed 24 Oct 2026.
- The Infrastructure Tax 2015 (Act No. 9 of 2015, Part Seven): ZRA copy. Accessed 24 Oct 2026.
- TRA clarifies tourism levy: DoingBusiness, 1 Oct 2025. Accessed 24 Oct 2026.
- TRA receives updated list of taxable hotel facilities: Daily News via allAfrica, 7 Dec 2020. Accessed 24 Oct 2026.
- Tanzania 2025/2026 Budget Brief: KPMG, June 2025. Accessed 24 Oct 2026.
- Zanzibar's new $5 tax "not a major barrier": Tourism Update, 12 Jul 2023. Accessed 24 Oct 2026.
- Establishing a hotel business in Zanzibar: Breakthrough Attorneys, 14 Sep 2022. Accessed 24 Oct 2026.
- Tanzania Tax Guide 2025/26: RSM Tanzania, 2025. Accessed 24 Oct 2026.
- Zatra fee register lines F0816, F0284, F0239, F0245, F0246, F0283, F0544, F0545, NEW-05-27, F0798, F0792, F0810, NEW-07-08: fees at 26 Sep 2026. Accessed 24 Oct 2026.
Figures to confirm before you act
- Due date: whether TRA applies the 10th of the following month (GN 352C reading) or the last day of the following month (October 2025 statement)
- VAT in the base: whether the 1% is charged on the room tariff before or after VAT
- Late payment: the additional charge and offence penalty in the current 2013 text, and whether Tax Administration Act penalties also apply
- 2020 amendment: the Government Notice number that moved the levy from USD 1.50 per person to 1%
- Facility list: whether a facility is on the current list the Director sends to TRA
- Return channel: the form and portal TRA currently uses for the levy return
- Zanzibar tiers: the infrastructure tax rate for each hotel rating in the 2025 consolidated text
- Zanzibar VAT on rooms: how the USD 100 per night rule applies to a given hotel
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
Do Tanzanian residents staying at a lodge pay the levy?
The 2025 wording requires the owner to collect from "every tourist", and TRA has described the charge as applying to domestic and international visitors. The regulation does not exempt residents or citizens. Confirm any claimed exemption, such as for staff housing or long-term tenants, with TRA before excluding the stay.
Does an Airbnb or serviced apartment host on the Mainland pay it?
The duty falls on owners of registered tourism accommodation or designated facilities. A private host who is not registered under the Tourism Act is not on the list TRA receives. The host may still owe income tax, VAT above the threshold and, for six or more guests, the council hotel levy.
Can a lodge absorb the levy into its rate instead of showing it?
Commercially it can price the cost in, but the regulation treats the levy as collected from the guest. Showing it as a separate line proves collection, supports the return and avoids arguments over whether the base was the gross rate. Contracts with tour operators should say the levy is extra.
Is the levy charged on complimentary or staff rooms?
The levy is 1% of the room tariff payable by a tourist. Where no tariff is payable, the calculated amount is nil. Keep a record of each free stay and the reason, because an inspector will compare occupancy reports with the levy returned.
Can a lodge claim the levy back as input tax?
No. The levy is not VAT and creates no input tax credit. For the facility it is money held for the Government. For a business guest, the levy shown on the invoice is a travel cost for income tax purposes, subject to the usual deduction rules.
Who should sign the levy return when a management company runs the hotel?
The regulation places the duty on the owner. A management agreement can delegate preparation and filing, but liability stays with the owner. The agreement should name the person who signs, the bank account used and who bears any penalty caused by late filing.
Does a tour operator collect the levy on lodge nights it sells?
The collecting duty sits with the accommodation owner, not the tour operator. The operator pays the lodge, and the lodge accounts for the levy on the room element. Operator contracts should state whether net rates include the 1% so neither side pays it twice.
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.
- Tourism (Tourism Development Levy) (Amendment) Regulations, 2025, GN No. 69: Office of the Attorney General legislation portal, published 7 Feb 2025; regs 2, 3, 4, 9, 10 read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Tourism (Tourism Development Levy) (Amendment) Regulations, 2025, GN No. 352C: Tanzania Revenue Authority copy, published 30 Jun 2025; amends regs 4(1) and 5(3); primary source. Accessed 2026-10-24.
- Tourism (Tourism Development Levy) Regulations, 2012, GN No. 218: TanzLII, published 22 Jun 2012; superseded text, regs 2 to 7 and 12 read for history; primary source. Accessed 2026-10-24.
- Tourism Act, No. 29 of 2008: TISEZA procedures portal, 2008 Act as enacted; s.59 read 24 Oct 2026; primary source. Accessed 2026-10-24.
- Tourism Act, Cap. 65 R.E. 2023: Tanzania Revenue Authority copy, revised edition 2023; ss.8, 12, 14, 60 read; primary source. Accessed 2026-10-24.
- Finance Act, 2025, No. 11 of 2025: Tanzania Revenue Authority copy, June 2025; ss.69 to 72 (Cap. 290) read; primary source. Accessed 2026-10-24.
- Local Government Finance Act, Cap. 290 R.E. 2023, annual supplement 2025: Office of the Chief Parliamentary Draftsman, 2025; ss.4, 6(1)(q), 7(1)(t), 8(1)(l) read; primary source. Accessed 2026-10-24.
- TRA: Value Added Tax page: Tanzania Revenue Authority, live page 2026; primary source. Accessed 2026-10-24.
- ZRA: Infrastructure Tax page: Zanzibar Revenue Authority, live page 2026 citing The Infrastructure Tax 2015 consolidated 2025; primary source. Accessed 2026-10-24.
- ZRA: Hotel Levy page: Zanzibar Revenue Authority, live page 2026 citing the Hotel Levy Act No. 1 of 1995 revised 2025; primary source. Accessed 2026-10-24.
- ZRA: Value Added Tax page: Zanzibar Revenue Authority, live page 2026; primary source. Accessed 2026-10-24.
- The Infrastructure Tax 2015 (Finance (Public Revenue Management) Act No. 9 of 2015, Part Seven): Zanzibar Revenue Authority copy, 2015 text as amended 2016; s.20 read; primary source. Accessed 2026-10-24.
- DoingBusiness: TRA clarifies tourism levy, dispels misconceptions on guesthouse charges: DoingBusiness Tanzania, 1 Oct 2025; independent source. Accessed 2026-10-24.
- Daily News via allAfrica: TRA receives updated list of taxable hotel facilities: Daily News (Tanzania), via allAfrica, 7 Dec 2020; independent source. Accessed 2026-10-24.
- KPMG: Tanzania 2025/2026 Budget Brief: KPMG East Africa, June 2025; independent source. Accessed 2026-10-24.
- Tourism Update: Zanzibar's new $5 tax not a major barrier: Tourism Update, Christiaan Schultz, 12 Jul 2023; independent source. Accessed 2026-10-24.
- Breakthrough Attorneys: Establishing a hotel business in Zanzibar: Breakthrough Attorneys, 14 Sep 2022; independent source. Accessed 2026-10-24.
- RSM Tanzania: Tanzania Tax Guide 2025/26: RSM Tanzania, 2025; bed night levy at 1% of the room rate; independent source. Accessed 2026-10-24.
- Tanzania Government Fees 2026 register: Zatra Handbook 06, fees at 26 Sep 2026. Accessed 2026-10-24.
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/.