TRA Penalties and Interest in Tanzania: Late Filing, Late Payment, EFD Receipts and Waivers
How do TRA penalties and interest work in Tanzania? On the Mainland, the Tax Administration Act, Cap. 438 sets them. Filing or paying late costs the higher of 2.5% of the unpaid tax or TZS 300,000 a month for a company, TZS 100,000 for an individual. Unpaid tax also carries interest at the statutory rate, compounded monthly. Understatement costs 50% to 75% of the shortfall.
This guide sets out TRA penalties section by section in the 2023 revised edition, shows how interest is computed with shilling figures, and explains remission, objection, appeal and the Zanzibar position.
What the law says about TRA penalties and interest
Every tax TRA collects on the Mainland shares one set of consequences for default. They sit in the Tax Administration Act, Cap. 438, not in the Income Tax Act or the VAT Act. The current text is the Revised Edition 2023, published by TRA and by the Office of the Attorney General.
Part XI of that edition is headed "Interest, Penalties and Offences". It has four blocks:
- Interest (ss.86 and 87): charged when tax is underestimated or paid late.
- Penalties (ss.88 to 91): administrative charges TRA assesses without going to court.
- Assessment (s.92): how TRA computes and serves interest and penalties.
- Offences (ss.93 to 106): criminal liability, decided by a court or compounded by TRA.
Fixed amounts are stated in currency points. Section 4 lets the Minister set the value by order. The Finance Act 2024 raised one currency point to TZS 20,000 (NEW-02-05), as PwC Tanzania's Finance Act 2024 alert records.
The key definition is in section 3. The "statutory rate" means "the prevailing discount rate determined by the Bank of Tanzania". TRA's own summary on its interest, penalties and offences page follows the same structure.
Who is affected
- Companies and branches filing corporate income tax, provisional tax, VAT, PAYE, SDL and withholding tax returns.
- Individuals in business, including presumptive taxpayers and landlords.
- Withholding agents, who pay interest from their own pocket when they fail to withhold or remit.
- Traders with EFD or VFD obligations, and buyers who fail to demand a receipt.
- Directors and managers, who can become personally liable for an entity's unpaid tax under section 76.
- Union taxpayers in Zanzibar, for taxes TRA administers there. Zanzibar's own taxes follow a separate regime, covered below.
Which sections changed numbers in the 2023 revised edition?
The 2023 revision renumbered the Act. Most articles, many TRA letters before 2024 and older Zatra notes still cite the 2019 numbers. A wrong number looks right because a real section sits there. We compared the TanzLII consolidation as at 30 November 2019 with the R.E. 2023 arrangement of sections.
| Subject | R.E. 2019 section | R.E. 2023 section |
|---|---|---|
| Remission of interest and penalty | s.70 | s.81 |
| Interest for under estimating tax payable | s.75 | s.86 |
| Interest for failing to pay tax | s.76 | s.87 |
| Penalty for failing to maintain documents | s.77 | s.88 |
| Penalty for failing to file tax return | s.78 | s.89 |
| Penalty for false or misleading statements | s.79 | s.90 |
| Penalty for aiding and abetting | s.80 | s.91 |
| Assessment of interest and penalties | s.81 | s.92 |
| Offence for failing to comply with tax law | s.82 | s.93 |
| Offence for failing to pay tax | s.83 | s.94 |
| Offence for failing to use fiscal device | s.86 | s.97 |
So "section 76" in a 2019-era letter means late payment interest. In the 2023 edition, section 76 is the liability of managers of entities. Quote the edition with the number.
How much is the penalty for filing or paying late?
Section 89 covers both failures. A person who fails to file a return, or fails to pay tax, by the due date pays a penalty for each month or part of a month the failure continues. The monthly amount is the higher of two figures (NEW-02-06):
- 2.5% of the tax assessable on the return, less tax paid by the start of the month.
- A fixed floor of 5 currency points (TZS 100,000) for an individual, or 15 currency points (TZS 300,000) for a body corporate.
The floor applies even when little or no tax is due. A company that files a nil VAT return two months late still faces TZS 600,000. Our guide to the monthly VAT return lists the due dates that start this clock.
Failing to file an estimate or provisional return is penalised separately from failing to file the final return. A company that skips its statement of estimated tax and then files its final return late can face two penalties. See our note on provisional tax.
Independent summaries agree on the rate. PwC Worldwide Tax Summaries, last reviewed on 9 September 2026, gives the same 2.5% and TZS 300,000 figures for companies.
Records count too. Section 88 adds a penalty for failing to maintain documents: 1 currency point (TZS 20,000) a month for an individual and 10 currency points (TZS 200,000) a month for a body corporate (NEW-02-07).
How is interest on late tax computed?
Section 87 charges interest on tax that remains unpaid after its due date (NEW-02-08). Four rules shape the figure:
- Rate. The statutory rate, the Bank of Tanzania discount rate. The fee register records 8.75% for the third quarter of 2026 (NEW-02-09).
- Compounding. Interest compounds monthly on the outstanding balance.
- No pause for disputes. The consolidated text states that interest is not reduced because a court case or other dispute delayed payment.
- Withholding agents bear it. An agent cannot recover from the payee interest it owes for failing to withhold.
The Central Bank Rate is a different figure. On 9 October 2026, the Daily News reported that the Bank of Tanzania held the Central Bank Rate at 6.25% for the fourth quarter. TRA uses the discount rate, not the Central Bank Rate. Confirm the discount rate for October to December 2026 before computing.
A monthly rate is the annual rate divided by twelve. At 8.75%, that is about 0.729% a month. On TZS 10,000,000 unpaid for six months, compound interest is about TZS 445,553. Simple interest would be TZS 437,500.
Section 86 adds a second interest charge for provisional taxpayers (NEW-02-10). It applies where an estimate of income tax is below 80% of the correct tax. Interest runs at the statutory rate, compounded monthly, on the instalments that should have been paid. FB Attorneys (22 February 2026) note that sections 86 and 87 are independent: both can hit the same taxpayer in the same year.
What is the penalty for understating tax or a false statement?
Section 90 penalises a false or misleading statement to a tax officer in a material particular. An omission that makes a statement misleading counts as well. The penalty is a percentage of the tax shortfall (NEW-02-11):
- 50% where the statement was made without reasonable excuse.
- 75% where it was made knowingly or recklessly.
- Plus 10% for a second or later repetition.
- Less 10% where the taxpayer voluntarily discloses before the officer discovers it, or before the next audit.
A "statement" is broad. It covers returns, documents handed to an officer, answers to questions and statements made to others that are expected to reach TRA.
Transfer pricing has its own scale in section 90(2)(c) (NEW-02-12). For a profit-making entity the penalty is the greater of 30% of the adjustment or 100% of the tax shortfall. For a loss-making entity it is 30% of the adjusted loss. Clyde & Co (3 July 2025) and Clyde & Co (3 July 2026) describe the Finance Act changes.
TRA's summary page lists "100% of the tax shortfall" next to the knowingly-or-recklessly case. That figure belongs to the transfer pricing rule; the general rate in the Act and the register is 75%.
Aiding, abetting or inducing another person to commit an offence carries a penalty of 100% of the tax shortfall on conviction (s.91).
What happens if a business does not issue an EFD receipt?
Section 44 requires anyone who supplies goods or services, or receives payment for them, to issue a fiscal receipt. A fiscal receipt comes from an approved fiscal device, the Government electronic payment gateway or another system the Commissioner General approves. Our guide to EFD receipt rules explains what the receipt must show.
Failure is a criminal offence under section 97, not an administrative penalty (NEW-02-13). On conviction:
- Fine: 20% of the value of the goods or services, or 100 currency points (TZS 2,000,000), whichever is greater.
- Cap: 200 currency points (TZS 4,000,000), added by the Finance Act 2024.
- Prison: up to three years, or both fine and prison.
- Tax evaded: plus twice any tax evaded.
EY (30 July 2024) reports the same 20% and TZS 2,000,000 rule and the TZS 4,000,000 cap. PwC notes the Finance Bill had proposed a much higher cap of 1,000 currency points before Parliament settled on 200.
Buyers are exposed too. A purchaser who fails to demand a fiscal receipt faces 20% of the tax evaded or 2 currency points (TZS 40,000), whichever is greater (NEW-02-14). Our note on who needs an EFD machine covers the turnover trigger of TZS 11 million a year (NEW-02-24).
What if a business never registered for a TIN or VAT?
Section 22, as amended by the Finance Act 2026, requires a person starting employment, business or investment to apply for a TIN within 15 days (NEW-02-17). Registration carries no fee. See our guide to TIN registration in 2026.
VAT registration is due within 30 days of crossing TZS 200 million in 12 months or TZS 100 million in 6 months (F0242). TRA can register a person compulsorily under section 33 of the VAT Act.
Neither the VAT Act nor the Income Tax Act carries its own late registration penalty in the sections we read. The consequences come from the Tax Administration Act:
- Back tax and interest. TRA assesses the tax that should have been charged, with section 87 interest from each original due date.
- Late filing penalties. Each month of unfiled returns after registration should have occurred can attract the section 89 penalty.
- Criminal exposure. Section 93 makes failure to comply with a tax law an offence, with a court fine stated in currency points.
The fine scale under section 93 is not in the Zatra fee register, so we do not print it here. A court sets it on conviction.
Penalty schedule at a glance
The figures below are from the Zatra fee register at 26 September 2026, checked against the Act and the Finance Acts. Government charges are paid to TRA against a GePG control number. The amount on the control number governs on the day of payment.
| Default | Section (R.E. 2023) | Amount | Register ID |
|---|---|---|---|
| Currency point value | s.4, Second Schedule | TZS 20,000 | NEW-02-05 |
| Late return or late payment | s.89 | Higher of 2.5% of unpaid tax or TZS 100,000 (individual) / TZS 300,000 (body corporate), each month or part | NEW-02-06 |
| Failing to keep documents | s.88 | TZS 20,000 (individual) / TZS 200,000 (body corporate) each month or part | NEW-02-07 |
| Interest on late tax | s.87 | Statutory rate, compounded monthly | NEW-02-08 |
| Statutory rate, Q3 2026 | s.3 | 8.75% | NEW-02-09 |
| Underestimated provisional tax | s.86 | Statutory rate, compounded monthly, where estimate is below 80% | NEW-02-10 |
| False or misleading statement | s.90(2), (3) | 50% or 75% of shortfall; plus or less 10% | NEW-02-11 |
| Transfer pricing adjustment | s.90(2)(c) | Greater of 30% of adjustment or 100% of shortfall; 30% of adjusted loss | NEW-02-12 |
| Not issuing a fiscal receipt | s.97(1), (3) | Greater of 20% of value or TZS 2,000,000, capped at TZS 4,000,000; or prison up to 3 years; plus twice tax evaded | NEW-02-13 |
| Not demanding a fiscal receipt | s.97(4) | Greater of 20% of tax evaded or TZS 40,000 | NEW-02-14 |
| Misusing a Framework Agreement exemption | s.94A | Fine of 100% of the tax exempted, and the tax becomes payable | NEW-02-15 |
| Offences on TRA's electronic tax system | s.42(9) | Individual: up to TZS 20,000,000 or 3 years; entity: up to TZS 60,000,000 | NEW-02-16 |
Section 92 says each failure is assessed separately, and interest and penalties are added to the tax. Where two laws penalise the same failure, TRA applies the higher one.
Worked example: a late VAT return, a late individual return and an EFD finding
The figures below use the register rates and an 8.75% statutory rate throughout. TRA's system computes the official figure, and the rate may change between quarters.
Case 1, Bahari Logistics Ltd. Its July 2026 VAT return showed net VAT of TZS 10,000,000, due by 20 August 2026 (F0245). It filed and paid on 15 October 2026, which is 2 months or part late.
| Item | Working | TZS |
|---|---|---|
| VAT due | Per return | 10,000,000 |
| Section 89 penalty, month 1 | Higher of 2.5% (250,000) or 15 currency points (300,000) | 300,000 |
| Section 89 penalty, month 2 | Same test | 300,000 |
| Section 87 interest | 10,000,000 × ((1 + 0.0875/12)² − 1) | 146,365 |
| Total payable | 10,746,365 |
The fixed floor decides the penalty here, because 2.5% of TZS 10,000,000 is below TZS 300,000.
Case 2, an individual landlord. Her final return showed TZS 2,000,000 of tax and was filed and paid three months late. The monthly penalty is the higher of TZS 50,000 or TZS 100,000, so TZS 300,000 for three months. Interest at 8.75% compounded is about TZS 44,070. She pays TZS 2,344,070.
Case 3, an audit adjustment. An audit finds TZS 20,000,000 of income tax understated. If TRA finds no reasonable excuse, the section 90 penalty is TZS 10,000,000. If it finds the statement was made knowingly or recklessly, the penalty is TZS 15,000,000. Interest under section 87 runs on the TZS 20,000,000 from the original due date.
Case 4, an EFD finding. A shop sold goods worth TZS 5,000,000 without receipts. Twenty percent is TZS 1,000,000, so the 100-point floor applies and the fine is TZS 2,000,000. On TZS 30,000,000 of sales, 20% is TZS 6,000,000, but the cap limits the fine to TZS 4,000,000. Twice any VAT evaded is added in both cases.
Can TRA waive penalties and interest?
Yes, within limits. Section 81 allows the Commissioner General to remit the whole or part of any interest or penalty imposed under a tax law where he is satisfied there is good cause. The section has no fixed threshold or percentage.
The Minister no longer has a role. The Finance Act 2021 removed the Minister's power to prescribe eligibility, duration and procedure. The Tax Administration (Remission of Interests and Penalties) Regulations 2020 were then revoked by GN No. 713 of 2021, published by the Ministry of Finance. Dexter Attorneys (25 October 2021) confirm that the power now sits solely with the Commissioner General.
A remission application should be in writing to the Commissioner General and should show:
- The good cause. Illness, system failure, a disaster or reliance on a TRA instruction, with evidence.
- The principal tax. Paid, or a payment plan in place. An application is stronger when the tax itself is settled.
- Clean current filings. Returns up to date from the date of the application.
- The amounts. Each penalty and interest item, with its assessment notice.
These elements reflect practice, not a prescribed form. TRA also runs time-limited relief windows from time to time. They are announced by public notice, and none is assumed in this guide.
How do you object to or appeal a penalty assessment?
An assessment of interest and penalties is a tax decision. It can be challenged on the same ladder as any assessment.
- Objection to the Commissioner General. File in writing within 30 days of service, with grounds and documents (s.62).
- Deposit. The objection is admitted only when the taxpayer pays, within 30 days, the greater of the tax not in dispute or one third of the assessed tax (NEW-02-19). The Commissioner General may waive or reduce this for good reason.
- Objection decision. The Commissioner General decides under section 63. An unanswered settlement proposal can become the decision after 30 days.
- Tax Revenue Appeals Board. Appeal to TRAB under the Tax Revenue Appeals Act, Cap. 408. Filing fees include TZS 10,000 for a notice of appeal and TZS 100,000 for a statement of appeal (NEW-02-20).
- Tax Revenue Appeals Tribunal. Appeal from TRAB to TRAT. A notice of appeal costs TZS 30,000 and a statement of appeal TZS 150,000 (NEW-02-21).
- Court of Appeal. On points of law only.
An amicable settlement window of 90 days, extendable by 30, now applies to appeals before TRAB or TRAT (NEW-02-22). Our guide to appealing a TRA assessment covers the appeal deadlines and the deposit in depth.
Objection is often paired with remission. A taxpayer may accept the tax but ask the Commissioner General to remit the penalty, rather than dispute the whole assessment.
How does Zanzibar handle tax penalties?
Section 2 applies the Tax Administration Act to Mainland Tanzania and to Zanzibar, but only "in respect of tax laws which apply to both parts of the United Republic". Income tax is generally treated as a Union tax administered by TRA in Zanzibar too, so the penalties above apply to it.
Zanzibar's own taxes, including Zanzibar VAT, are administered by the Zanzibar Revenue Authority. ZRA replaced the Zanzibar Revenue Board under the Zanzibar Revenue Authority Act, 2022, as Beako Law (7 March 2023) explains. Zanzibar has its own tax administration law and its own penalty and interest rules. We could not read that text this session, so no Zanzibar amounts are stated here.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Administering authority | TRA | TRA for Union taxes; ZRA for Zanzibar taxes |
| Penalty law | Tax Administration Act, Cap. 438 R.E. 2023 | Cap. 438 for Union taxes; Zanzibar tax administration law for ZRA taxes |
| VAT | 18% under Cap. 148 (F0239) | 15% under Zanzibar VAT law (F0246) |
| Late filing penalty | s.89 (NEW-02-06) | Union taxes: s.89. ZRA taxes: confirm with ZRA |
| Interest rate | BoT discount rate, compounded monthly | Union taxes: same. ZRA taxes: confirm with ZRA |
| Remission | Commissioner General, s.81 | Union taxes: TRA. ZRA taxes: confirm with ZRA |
Our explainer on Union and non-Union taxes sets out which desk owns which tax, and our note on Zanzibar VAT covers the island rate.
What to do now
- Pull the ledger. Download the taxpayer ledger from the TRA portal and list every tax head, period, principal, penalty and interest line.
- Check each notice. Match each penalty to its section, the edition cited and the month count, and look for double counting.
- Pay the principal first. Interest compounds monthly on principal, so clearing tax stops the largest cost from growing.
- Decide object or remit. Dispute the assessment within 30 days if the tax is wrong; ask for remission if the tax is right but there was good cause.
- Budget the deposit. Set aside the greater of undisputed tax or one third before lodging an objection.
- Fix the cause. Install or repair the EFD or VFD, register for TIN or VAT, and put a filing calendar in place.
- Separate Zanzibar. Treat ZRA arrears as a separate file with ZRA's own rules.
- Brief an advocate early. Use one for any prosecution, seizure, TRAB appeal or formal legal opinion.
Key dates and deadlines
| When | What | Basis |
|---|---|---|
| Within 15 days of starting business | Apply for a TIN | s.22(1), NEW-02-17 |
| Within 30 days of crossing the threshold | Apply for VAT registration | VAT Act s.28, F0242 |
| 20th of each month | VAT return and payment for the prior month | F0245 |
| Each month or part after a due date | Section 89 penalty and section 87 interest accrue | NEW-02-06, NEW-02-08 |
| Within 30 days of service of an assessment | Object and pay the admission deposit | s.62, NEW-02-19 |
| 7 October 2026 | BoT holds the Central Bank Rate at 6.25% for October to December | Monetary Policy Committee |
| 6 January 2027 | Next BoT Monetary Policy Committee meeting, as reported | The Respondent, 9 Oct 2026 |
The January 2027 date is from The Respondent (9 October 2026). Check the Bank of Tanzania for any rate change after that meeting.
How Zatra helps
Zatra's TRA tax audit and dispute service rebuilds the ledger, tests each penalty and interest line, and prepares objection and remission files. Our tax regulatory compliance team keeps monthly returns on time, and our TIN and VAT registration service closes registration gaps. For a single question, the Senior Advisory Session costs USD 49. Ongoing work sits in the Finance and Tax Control package on our pricing page.
Tax, penalties, interest and TRAB fees are paid to TRA or the Board at the official amount against a GePG control number. These government charges are separate from Zatra's professional fee and are never marked up. Our government fees handbook lists the official figures.
TRA decides assessments and remission, and TRAB and TRAT decide appeals. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Representation before TRAB or TRAT, a prosecution, a seizure or a formal legal opinion goes to an advocate on our team.
Sources and status
Accurate as at 13 October 2026. Fees are from the Zatra fee register at 26 September 2026; legal text is from the versions listed below.
- The Tax Administration Act, Cap. 438 R.E. 2023: Tanzania Revenue Authority, R.E. 2023; ss.2, 3, 4, 22, 44, 62, 65, 81 read. Accessed 13 Oct 2026.
- The Tax Administration Act, Cap. 438 R.E. 2023: Office of the Attorney General, 2025 print; arrangement of sections for Part XI. Accessed 13 Oct 2026.
- Tax Administration Act, Chapter 438, as at 30 November 2019: TanzLII; ss.75 to 84 operative text. Accessed 13 Oct 2026.
- Interest, penalties and offences: Tanzania Revenue Authority, live page, 2026. Accessed 13 Oct 2026.
- Tax Administration (Remission of Interests and Penalties) (Revocation) Regulations 2021, GN No. 713 of 2021: Ministry of Finance, published 8 Oct 2021. Accessed 13 Oct 2026.
- BoT holds rate at 6.25pc in fourth quarter: Daily News, 9 Oct 2026. Accessed 13 Oct 2026.
- BOT maintains Central Bank rate at 6.25 percent: The Respondent, 9 Oct 2026. Accessed 13 Oct 2026.
- Tanzania: corporate tax administration: PwC Worldwide Tax Summaries, last reviewed 9 Sep 2026. Accessed 13 Oct 2026.
- Finance Act 2024 key changes: PwC Tanzania, July 2024. Accessed 13 Oct 2026.
- Tanzanian Finance Act, 2024 makes changes affecting businesses and individuals: EY, 30 Jul 2024. Accessed 13 Oct 2026.
- Tanzania Tax Update: Finance Act 2025 highlights: Clyde & Co, 3 Jul 2025. Accessed 13 Oct 2026.
- Tanzania Tax Update: Finance Act 2026 highlights: Clyde & Co, 3 Jul 2026. Accessed 13 Oct 2026.
- Various tax regulations issued: Dexter Attorneys, 25 Oct 2021. Accessed 13 Oct 2026.
- Imposition of interest on tax: FB Attorneys, 22 Feb 2026. Accessed 13 Oct 2026.
- Zanzibar Revenue Authority: a new dimension on tax administration: Beako Law, 7 Mar 2023. Accessed 13 Oct 2026.
- Zatra fee register lines NEW-02-05 to NEW-02-17, NEW-02-19 to NEW-02-22, NEW-02-24, F0239, F0242, F0245 and F0246: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 13 Oct 2026.
Figures to confirm before you act
- Statutory rate for October to December 2026: the register gives 8.75% for the third quarter (NEW-02-09); the fourth-quarter discount rate was not published in the sources read
- Part XI operative text: the R.E. 2023 body text of ss.86 to 97 could not be read in full; amounts rest on the 2019 consolidation, the Finance Acts and the register
- Compounding method: whether TRA counts a part month as a full month for interest; TRA's system governs
- Voluntary disclosure reduction: whether "10 percent" in s.90(3) means ten percentage points of the shortfall
- Section 93 court fines: not in the register, so not stated
- Appeal deadlines to TRAB and TRAT: confirm under the Tax Revenue Appeals Act before filing
- Zanzibar: ZRA penalty, interest and remission rules were not verified
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 nil return filed late still attract a penalty?
Yes. The section 89 penalty has a fixed floor of TZS 100,000 a month for an individual and TZS 300,000 for a company. It applies even when the return shows no tax, because the floor does not depend on the amount due.
Can a company pay the tax and leave the penalty for later?
It can, and that is usually the better order. Interest compounds on unpaid principal, not on penalties. Paying principal first stops the largest cost growing while a remission request on the penalty is considered.
Can TRA accept a smaller objection deposit?
Yes. Section 62(8) lets the Commissioner General waive the deposit or accept a lesser amount where there are good reasons. Apply in writing with the objection and evidence of cash flow. Until TRA agrees, the standard deposit applies.
Will unpaid penalties block a tax clearance certificate?
Usually yes. TRA checks the full ledger, including penalties and interest, before issuing a clearance. Our tax clearance guide explains the process and how to clear a ledger first.
Does a PAYE error by an employer create penalties too?
Yes. Late or short PAYE remittance attracts section 89 penalties and section 87 interest. A withholding agent cannot recover that interest from employees. Our PAYE guide shows how the monthly figure is computed.
Can a director be pursued for a company's tax penalties?
Section 76 of the 2023 edition makes managers of an entity liable in defined circumstances for tax the entity fails to pay. A director facing a personal demand should brief an advocate before replying.
Do penalties stop once a corporate return is finally filed?
The late filing penalty stops accruing when the return is filed. If tax is still unpaid, the late payment limb and interest continue each month. Our corporate income tax return guide covers the filing timetable.
Does TRA publish the names of offenders?
Section 112 of the 2023 edition is headed "Publication of offenders". We did not read its conditions this session. Assume that an unresolved criminal tax matter can carry a reputational cost as well as a financial one.
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 Tax Administration Act, Cap. 438 R.E. 2023 (TRA copy): Tanzania Revenue Authority, Revised Edition 2023; ss.2, 3, 4, 22, 44, 62, 65 and 81 read 13 Oct 2026; primary source. Accessed 2026-10-13.
- The Tax Administration Act, Cap. 438 R.E. 2023 (OAG copy): Office of the Attorney General, R.E. 2023 printed 2025; Part XI arrangement of sections read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Tax Administration Act, Chapter 438, as at 30 November 2019: TanzLII consolidation dated 30 Nov 2019; ss.75 to 84 operative text, pre-revision numbering; primary text. Accessed 2026-10-13.
- TRA: Interest, penalties and offences: Tanzania Revenue Authority, live page 2026, read 13 Oct 2026; primary source. Accessed 2026-10-13.
- Tax Administration (Remission of Interests and Penalties) (Revocation) Regulations 2021, GN No. 713 of 2021: Ministry of Finance, published 8 Oct 2021; primary source. Accessed 2026-10-13.
- Daily News: BoT holds rate at 6.25pc in fourth quarter: Daily News, published 9 Oct 2026; independent newspaper report. Accessed 2026-10-13.
- The Respondent: BOT maintains Central Bank rate at 6.25 percent: The Respondent, published 9 Oct 2026; independent report, MPC 7 Oct 2026, next meeting 6 Jan 2027. Accessed 2026-10-13.
- PwC Worldwide Tax Summaries: Tanzania corporate tax administration: PwC, last reviewed 9 Sep 2026; independent Big Four summary. Accessed 2026-10-13.
- PwC Tanzania: Finance Act 2024 key changes: PwC Tanzania, July 2024; currency point TZS 20,000 and EFD cap of 200 currency points. Accessed 2026-10-13.
- EY: Tanzanian Finance Act, 2024 makes changes affecting businesses and individuals: EY, published 30 Jul 2024; independent Big Four alert. Accessed 2026-10-13.
- Clyde & Co: Tanzania Tax Update, Finance Act 2025 highlights: Clyde & Co, published 3 Jul 2025; independent law firm note. Accessed 2026-10-13.
- Clyde & Co: Tanzania Tax Update, Finance Act 2026 highlights: Clyde & Co, published 3 Jul 2026; independent law firm note. Accessed 2026-10-13.
- Dexter Attorneys: Various tax regulations issued: Dexter Attorneys, published 25 Oct 2021; independent law firm note on remission. Accessed 2026-10-13.
- FB Attorneys: Imposition of interest on tax: FB Attorneys, published 22 Feb 2026; independent law firm note on ss.86 and 87. Accessed 2026-10-13.
- Beako Law: Zanzibar Revenue Authority, a new dimension on tax administration: Beako Law, published 7 Mar 2023; independent law firm note. Accessed 2026-10-13.
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/.