Universal Health Insurance Tanzania: What Employers Must Register, Pay and Prove
What does universal health insurance in Tanzania require of employers? The Universal Health Insurance Act, 2023 has been in force on the Mainland since August 2024. Section 22 requires public and formal private employers to register each employee with a licensed health insurance scheme within 30 days of the contract starting. The regulations make the employer pay at least half the contribution and remit by the fifteenth of the following month.
Universal health insurance in Tanzania moved from policy to enrolment drive on 22 October 2026, when the second registration phase opened to every income group. This guide sets out what the Act and its 2024 regulations require of Mainland employers, what is still unpublished, how NHIF and private insurers fit, the penalties, the Zanzibar position and a worked example in Tanzanian shillings.
Who is affected
- Every Mainland employer in the formal private sector, whatever its size. The Act sets no minimum headcount.
- Public sector employers, whose staff were already NHIF members under the National Health Insurance Fund Act, Cap. 395.
- Payroll and HR teams, who must add a scheme registration step to onboarding and a health contribution line to the monthly cycle.
- Directors and managers, because section 40 can make them answer personally for an offence by the company.
- Foreign-owned companies and their expatriate staff, since section 5(4) reaches foreigners aged 18 or over who stay more than 30 days.
- Employers on Unguja and Pemba, who fall under a separate Zanzibar law described below.
The rest of the monthly payroll cycle is covered in our guides to PAYE and net salary, NSSF and PSSSF contributions and HESLB loan deductions.
What changed on 22 October 2026
Health Minister Mohamed Mchengerwa launched the second registration phase of Universal Health Insurance in Mtwara. The Chanzo reported on 23 October 2026 that the phase opens enrolment to everyone, formal and informal, including people who fund their own membership. The Citizen carried the Minister's launch remarks on 22 October, and reported a target of 625,000 households for the phase.
Phase one began on 26 January 2026 and covered households the government pays for. NHIF announced an essential package of TZS 150,000 a year for a household of up to six: the member, a spouse and four dependants. The Ministry of Health stated in March 2026 that the package covers 372 services.
Nothing in the October launch changed the law. What changed is enforcement pressure. With registration open to all, an employer whose staff are uninsured is now the visible gap. The employer duties have been law since August 2024.
What the law says: the Universal Health Insurance Act, 2023
The Act is Act No. 13 of 2023, Sheria ya Bima ya Afya kwa Wote, enacted in Kiswahili. Parliament passed it on 1 November 2023. Later instruments cite it as Cap. 161. We read the enacted text on TanzLII on 26 October 2026 and cite its section numbers.
The Minister brought it into force by Government Notice No. 700A of 2024, listed by the Attorney General's register with a date of 14 August 2024. A TIRA implementation briefing of January 2026 and Daily News give 16 August 2024. The Universal Health Insurance Regulations, 2024 followed as GN No. 809 of 13 September 2024.
| Provision | What it says | Status |
|---|---|---|
| s.2 | The Act applies to Mainland Tanzania | Settled |
| s.5(1), (2) | Health insurance is compulsory for everyone; every person must join a scheme | Settled |
| s.5(3) | Every employer must contribute for its employee to a scheme | Settled |
| s.5(4) | Foreigners aged 18 or over staying more than 30 days must hold recognised cover | Settled |
| s.19(1)(d) | Everyone employed in the private or public sector is a member | Settled |
| s.22(1) | Public and formal private employers register each employee within 30 days of the employment contract starting | Settled |
| s.23(1), (2) | Employer remits the contribution to the public scheme, or to a private scheme at a rate TIRA approves | Settled; rates verify |
| s.37 | 10% interest a year on late joiners after three years from commencement | Settled |
| ss.39, 40 | General offences; directors and managers liable for company offences | Settled |
| s.65 | Inserts an employer duty to register staff into the Employment and Labour Relations Act | Settled |
Section 65 matters more than it looks. It added "Access to health insurance" to the Employment and Labour Relations Act, now section 12 of Cap. 366 R.E. 2023. Health cover is therefore a labour-law duty as well as an insurance-law one, and a labour officer can raise it.
What must an employer do under the Act?
Four duties apply to every formal private employer on the Mainland.
- Register. Section 22(1) requires the employer to register each employee with a health insurance scheme within thirty days from the start of the employment contract.
- Contract with a scheme. Regulation 23(1) of GN No. 809 requires a private formal employer to enter a contract with one scheme for the core package. It may use another scheme for additional benefits.
- Involve the staff. Regulation 23(3) requires the employer to involve employees in choosing the scheme. Minute the consultation.
- Remit on time. Regulation 23(5) requires the employee's contribution to reach the scheme on or before the fifteenth of the following month.
Existing staff count too. Section 19(1)(a) treats people already in a scheme before commencement as members, but an employee with no cover still has to be registered. The 30-day clock in section 22(1) runs from each new contract, so employees hired since August 2024 without cover are the most exposed.
The scheme then has its own clock. The TIRA membership guidelines of August 2025, in force from 1 September 2025, require payment of the premium within three days of approval and cap the waiting period at 30 days. Membership ends after three consecutive months without contributions.
Who pays, and how much?
Regulation 31(1) settles the split. An employer registered in a public scheme pays half or more of the contribution, and the employee pays the balance. The employer may pay the whole amount. Section 5(3) of the Act already requires the employer to contribute.
The rate is the open question. Section 23(1) points to the law governing the public scheme. That law is the National Health Insurance Fund Act, Cap. 395 R.E. 2023. Its section 9 sets 3% of salary from the employer and 3% from the employee, but it defines "employer" as the Government. It does not set a rate for private employers.
Regulation 31 refers to rates the Minister will publish by notice. We found no published notice of a formal-sector contribution rate as at 26 October 2026. Section 23(3) leaves informal-sector rates to the Minister, after consulting the Minister for finance.
| Cost point | Position | Source | Status |
|---|---|---|---|
| Employer share | At least half; may pay all | GN 809 reg. 31(1) | Settled |
| Public servants' rate | 3% employer plus 3% employee | Cap. 395 s.9 | Settled for Government only |
| Formal private rate, public scheme | Not found in a published notice | Act s.23(1); reg. 31 | Unknown |
| Private scheme rate | Set by the scheme, approved by TIRA | Act s.23(2) | Quote-based |
| Household essential package | TZS 150,000 a year, up to six people | NHIF; Ministry of Health | Published price; employer use verify |
| Remittance date | On or before the 15th of the following month | GN 809 reg. 23(5) | Settled |
| Fee register line | No register line for the contribution itself | Zatra fee register at 26 Sep 2026 | Cited to the Act |
Health insurance is also being funded from outside payroll. The Finance Act, 2026 routes TZS 20 of every kilogram of imported sugar to the fund (register line F0261), and Clyde & Co reported on 3 July 2026 an added cigarette excise for the scheme. The 2025 HIV Response Levy on minerals sends 30% to the fund (F0626). None of these replaces the employer contribution.
NHIF or a private insurer: which scheme can an employer use?
Either, if the scheme is registered. Section 8 recognises NHIF as the public scheme. Section 9 allows private schemes, and insurers already licensed under the Insurance Act may continue once they comply. Section 10 bars anyone from running a health insurance scheme without a registration certificate from the Authority.
The Authority is TIRA. The Act amended the Insurance Act, Cap. 394, to give TIRA supervision of schemes, members, employers and providers. TIRA stated on 23 January 2026 that it leads implementation and has issued complaint-handling guidelines.
| Question | NHIF (public scheme) | Private scheme |
|---|---|---|
| Legal basis | Act s.8; Cap. 395 | Act s.9; Insurance Act Cap. 394 |
| Registration | Recognised by the Act | TIRA certificate required (s.10) |
| Contribution | Per the public scheme law and Ministerial notice | Scheme rate approved by TIRA (s.23(2)) |
| Minimum cover | Essential benefit package (s.13) | Must also provide the essential package |
| Extras | Supplementary package (s.18) | Additional benefits by contract (reg. 23(1)) |
| Complaints | To TIRA, then the Insurance Ombudsman | Same route |
Before signing with an insurer, check two things. First, that it appears on TIRA's register of health insurance schemes, not only its general insurer register. Second, that the policy includes the essential package. A rich policy that leaves out essential services may not satisfy the Act. Our TIRA licensing guide explains how to check an insurer or broker.
What happens if an employer does not register staff?
The Act has no penalty written for the employer's section 22 duty alone. Section 39 fills that gap: where no specific penalty is set, a breach is an offence. A body corporate faces a fine of not less than TZS 10,000,000 and not more than TZS 100,000,000. An individual faces TZS 500,000 to TZS 5,000,000, six months to two years in prison, or both.
| Failure | Consequence | Section |
|---|---|---|
| Breach with no specific penalty, by a company | Fine of TZS 10m to TZS 100m | s.39 |
| Breach by an individual | Fine of TZS 500,000 to TZS 5m, 6 months to 2 years, or both | s.39 |
| Company offence | Director, manager or shareholder liable unless they prove no knowledge, no consent and steps to prevent it | s.40 |
| False information to avoid contributions | Member fine of TZS 500,000 to TZS 5m, 6 to 12 months, or both | s.36 |
| Not joining within three years of commencement | 10% of the contribution rate for each year of contribution, on joining | s.37 |
| Not registering an employee | Offence under the labour law insertion | s.65; Cap. 366 s.12 |
Two readings remain open. Whether section 39 or the labour-law offence is charged first is untested. Whether the section 37 interest falls on the employer, the employee or both is not stated. Treat both as unsettled.
Prosecution, a labour inspection that threatens one, or any demand from a scheme belongs with an advocate. Zatra prepares the compliance file; it does not represent clients.
Does the Act apply to foreign employees and directors?
Yes. Section 5(4) requires every foreigner aged 18 or over who enters and stays more than thirty days to hold health insurance recognised under the Act. An expatriate employee is also an employee under section 19(1)(d), so section 22 applies to the employer.
A group policy written abroad is the common problem. Unless it is issued or fronted through a scheme registered with TIRA, it may not count. Visitors on short stays are a separate matter: our guide to inbound travel insurance under GN 256 of 2026 covers that rule. For permit holders, align health cover with the work and residence permit file through our permits service.
What is the position in Zanzibar?
The Act does not reach Zanzibar. Section 2 limits it to Mainland Tanzania. Zanzibar runs its own system under the Zanzibar Health Services Fund Act, 2023, administered by the Zanzibar Health Services Fund (ZHSF).
Daily News reported on 3 July 2023 that implementation began that day. It said employers must remit public and private sector contributions within 14 days after month end. Failure to remit is an offence carrying a fine of at least TZS 5,000,000, a year in prison, or both.
| Point | Mainland | Zanzibar |
|---|---|---|
| Law | Universal Health Insurance Act, 2023 (Cap. 161) | Zanzibar Health Services Fund Act, 2023 |
| Fund or regulator | NHIF and private schemes, regulated by TIRA | ZHSF |
| Employer registration | Within 30 days of the contract (s.22(1)) | Confirm with ZHSF |
| Rate | No published formal-sector rate found | 3.5% employer and 3.5% employee, per a payroll provider; verify |
| Remittance | By the 15th of the following month (reg. 23(5)) | Within 14 days after month end (reported) |
| Employer sanction | TZS 10m to TZS 100m for a company (s.39) | At least TZS 5m, one year, or both (reported) |
The Zanzibar rate comes from PaySpace's ZHSF note, which also says private-sector enrolment was voluntary from March 2024. We could not read the Zanzibar Act itself. An employer with staff on both sides should run two health lines, one per jurisdiction, and confirm the Zanzibar figures with ZHSF.
Is health insurance now a condition for licences or other services?
Not under the Act as passed. In January 2023 a Ministry official told Mwananchi that uninsured people would need a health card for services such as a driving licence from 2026. That was the Bill stage.
The enacted Act has no section tying cover to a driving licence, business licence, TIN, passport or school admission. GN No. 809 of 2024 does not add one either. We read both on 26 October 2026. Business licence renewals still turn on the TRA tax clearance certificate (register line NEW-08-02), not on health cover.
Lenders, tender boards and large buyers may still ask for proof of staff health cover as a contract condition. That is commercial, not statutory. Keep the scheme certificate and member list ready for due diligence.
Worked example: 25 employees in Dar es Salaam
This example is hypothetical. A Dar es Salaam trading company has 25 employees on a monthly gross payroll of TZS 30,000,000. None has health cover. It weighs two pricing benchmarks, because no formal-sector rate has been published.
Benchmark A: household essential package. If each employee's household is enrolled at the published TZS 150,000 a year, the annual cost is 25 x 150,000 = TZS 3,750,000. The employer pays at least half under regulation 31(1): TZS 1,875,000 a year. Each employee's share is at most TZS 75,000 a year, or TZS 6,250 a month.
Benchmark B: the public-service percentage. If a scheme priced cover at the Cap. 395 rate of 3% plus 3%, the monthly cost is 6% of 30,000,000 = TZS 1,800,000. That is TZS 21,600,000 a year, with the employer paying at least TZS 900,000 a month.
| Line | Benchmark A (TZS a year) | Benchmark B (TZS a year) |
|---|---|---|
| Total contribution | 3,750,000 | 21,600,000 |
| Employer minimum (half) | 1,875,000 | 10,800,000 |
| Employee maximum (half) | 1,875,000 | 10,800,000 |
| Per employee per month, employee side | 6,250 | 36,000 |
The gap between the benchmarks is TZS 17,850,000 a year. That gap is why the company should obtain written quotations from NHIF and at least one TIRA-registered private scheme before budgeting.
Exposure if it does nothing. A conviction under section 39 carries a fine of at least TZS 10,000,000. That is more than five times the employer's yearly share under Benchmark A. From the third anniversary of commencement in August 2027, section 37 adds interest of 10% of the contribution rate for each year of late joining. On Benchmark A that is TZS 15,000 a member for each year.
The other payroll lines. Health cover sits beside NSSF at 20% of wage (F0279), WCF at 0.5% employer-only (F0281) and SDL at 3.5% for ten or more employees (F0276). On TZS 30,000,000, WCF is TZS 150,000 and SDL TZS 1,050,000 a month.
What to do now
- Map the headcount. List every employee, their start date and any existing cover, and flag hires since August 2024 with no scheme.
- Consult the staff. Hold and minute a consultation on the scheme choice, as regulation 23(3) requires.
- Get two quotations. Ask NHIF and a TIRA-registered private scheme to quote the essential package, in writing, with the employer and employee shares.
- Check the insurer. Confirm the private scheme holds a TIRA health scheme registration certificate under section 10.
- Sign one core contract. Contract with one scheme for the core package, adding a second only for extras.
- Register within 30 days. Build scheme registration into onboarding so each new contract is registered inside the section 22(1) window.
- Set the payroll line. Add the employee share as a deduction backed by the written law, and diary remittance for the fifteenth.
- Update contracts. Record the scheme, the split and the dependants covered in employment contracts and the staff handbook.
- Keep the file. Hold the scheme contract, member list, remittance receipts and consultation minutes for inspection.
Contract wording is covered in employment contracts and workplace policies, and retention in payroll records in Tanzania. Member data is personal data, so read our note on employee data protection before sending staff lists to an insurer.
Key dates
| When | What | Source |
|---|---|---|
| 3 July 2023 | Zanzibar Health Services Fund begins operations | Daily News |
| 1 November 2023 | Parliament passes the Universal Health Insurance Bill | TanzaniaInvest |
| Early December 2023 | Presidential assent reported | The Citizen, 6 Dec 2023 |
| 14 or 16 August 2024 | Act in force on the Mainland, GN No. 700A of 2024 | OAG register; TIRA |
| 13 September 2024 | Regulations published, GN No. 809 of 2024 | TIRA |
| 1 September 2025 | TIRA membership guidelines take effect | TIRA guidelines |
| 26 January 2026 | Phase one enrolment of government-funded households | NHIF; TIRA |
| 1 July 2026 | Finance Act, 2026 sugar and tobacco allocations to the fund | F0261; Clyde & Co |
| 22 October 2026 | Phase two opens to all income groups | The Citizen; The Chanzo |
| August 2027 | Three years from commencement; section 37 interest on late joiners | Act s.37 |
| Within 30 days of each hire | Register the employee with a scheme | Act s.22(1) |
| 15th of each month | Remit contributions for the previous month | GN 809 reg. 23(5) |
How Zatra helps
Zatra audits payrolls for uninsured staff, prepares the scheme comparison and the consultation record, and sets the health line into the monthly cycle with PAYE, SDL, NSSF and WCF. We prepare registration lists, reconcile scheme bills and keep the inspection file.
Our payroll compliance service runs the monthly cycle, and the HR consulting service handles onboarding and contract updates. Employer registrations are set out in our guide to labour, OSHA, WCF and NSSF registration, and the wider insurance map in mandatory insurances for a Tanzanian business.
Costs come in two separate buckets. Scheme contributions, and government charges such as NSSF, WCF and SDL, are paid at the official or quoted amount to each body against its own control number. Zatra's professional fee is quoted on its own line and never mixed with them. Zatra prepares and coordinates, but does not decide or guarantee any authority's outcome. Prosecutions, seizure or attachment, disputes with a scheme or regulator, and formal legal opinions go to an advocate.
Sources and status
Accurate as at 26 October 2026.
- Sheria ya Bima ya Afya kwa Wote, Act No. 13 of 2023: TanzLII; ss.2, 5, 8 to 10, 19, 22, 23, 36, 37, 39, 40, 43, 65. Accessed 26 Oct 2026.
- GN No. 700A of 2024, commencement notice: Office of the Attorney General register, dated 14 Aug 2024. Accessed 26 Oct 2026.
- Universal Health Insurance Regulations, GN No. 809 of 2024: TIRA, 13 Sep 2024; regs. 23, 31, 46. Accessed 26 Oct 2026.
- TIRA Guidelines on Membership Registration: TIRA, August 2025. Accessed 26 Oct 2026.
- National Health Insurance Fund Act, Cap. 395 R.E. 2023: Ministry of Health; ss.2, 9, 48. Accessed 26 Oct 2026.
- TIRA implementation briefing: TIRA, January 2026. Accessed 26 Oct 2026.
- The Chanzo on phase two: 23 Oct 2026. Accessed 26 Oct 2026.
- Daily News on ZHSF: 3 Jul 2023. Accessed 26 Oct 2026.
- Zatra fee register lines F0261, F0626, F0276, F0279, F0281 and NEW-08-02: fees at 26 Sep 2026; no line for the health contribution. Accessed 26 Oct 2026.
Figures to confirm before you act
- Formal-sector contribution rate: no Ministerial notice under regulation 31 found; get written quotations
- Employer use of the TZS 150,000 package: published as a household price; confirm NHIF will sell it on a payroll basis
- Commencement date: 14 or 16 August 2024 under GN No. 700A; confirm from the Gazette copy
- Transition period: section 43 allows up to 12 months plus 6; no extension notice found
- Section numbering: later instruments cite the Act as Cap. 161; check the revised text keeps these numbers
- Zanzibar: the ZHSF Act number, rate, base and private-sector status
- Tax treatment: whether employer-paid premiums are a taxable benefit for PAYE; confirm with TRA
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 two or three employees have to register them?
Yes. Section 22(1) applies to every employer in the formal private sector and sets no minimum headcount. Some NHIF group products have carried their own entry conditions, so a micro employer may be offered an individual or household product instead of a group policy.
Can an employee refuse to join because a spouse's policy covers them?
Section 5(2) requires every person to join a scheme, and section 22(1) puts the registration duty on the employer. The Act does not say that dependant cover under a spouse's policy discharges it. The safer course is to register the employee and record any spouse cover on file.
Can the whole contribution be deducted from the employee's salary?
No. Regulation 31(1) requires the employer to pay at least half. Deducting the full amount from pay leaves the employer short of its own share and exposes it to a claim for the excess deducted.
Do casual and daily-paid workers count?
The Act covers everyone employed in the private or public sector. Casual workers on short engagements remain members as individuals. Where the engagement is a contract of employment, register them; where it is not, record why and check how the scheme treats short contracts.
What happens to cover when an employee is dismissed?
Section 28 lets dependants of a salary-deducted member keep benefits for a period set by regulations after death, permanent disability or dismissal. Notify the scheme of the exit date promptly so the final contribution and the continuing period are recorded correctly.
Is a policy bought before August 2024 still valid?
Section 19(1)(a) treats people who were scheme members before commencement as members. The scheme itself must comply with the Act and be registered with TIRA. Ask the insurer in writing whether the policy now includes the essential benefit package.
Where does a dispute with a scheme go?
Complaints go first to TIRA. The Act amended the Insurance Act so that the Insurance Ombudsman hears health insurance complaints referred by TIRA. Appeals against TIRA decisions on schemes go to the Insurance Appeals Tribunal within thirty days.
Does a Mainland company with a Zanzibar branch run one scheme?
Usually not. Branch staff working in Zanzibar fall under the Zanzibar Health Services Fund Act, not the Mainland Act. Run separate registrations and remittance dates, and check whether NHIF and ZHSF arrangements let staff use facilities on both sides.
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.
- Sheria ya Bima ya Afya kwa Wote (Universal Health Insurance Act), Act No. 13 of 2023: Parliament of Tanzania, Act No. 13 of 2023, Government Gazette of 1 Dec 2023 (TanzLII copy); ss.2, 5, 8-10, 19, 22, 23, 28, 36, 37, 39, 40, 43, 65 read 26 Oct 2026; primary source. Accessed 2026-10-26.
- GN No. 700A of 2024: commencement of the Universal Health Insurance Act: Office of the Attorney General legislation register, notice dated 14 Aug 2024; primary source. Accessed 2026-10-26.
- Universal Health Insurance Regulations, 2024 (GN No. 809 of 2024): Ministry of Health, published by TIRA, GN dated 13 Sep 2024; regs 23, 31, 46, 47 read 26 Oct 2026; primary source. Accessed 2026-10-26.
- Guidelines on Membership Registration, Responsibilities and Rights in Health Insurance Scheme: TIRA, Version 1.0, August 2025, effective 1 Sep 2025; issued under s.7(2)(i) of Cap. 161; primary source. Accessed 2026-10-26.
- National Health Insurance Fund Act, Cap. 395 R.E. 2023: Government Printer, Revised Edition 2023, Ministry of Health copy; ss.2, 9 and 48 read 26 Oct 2026; primary source. Accessed 2026-10-26.
- Taarifa ya hatua za maandalizi ya utekelezaji wa Sheria ya Bima ya Afya kwa Wote: TIRA, Ministry of Finance and NHIF briefing, January 2026; commencement, GN 809, TZS 150,000 package; primary source. Accessed 2026-10-26.
- Bima ya Afya kwa Wote kuanza na kaya zisizo na uwezo: National Health Insurance Fund news, January 2026; phase one from 26 Jan 2026, TZS 150,000 for up to six; primary source. Accessed 2026-10-26.
- TZS 150,000 kuwezesha familia ya watu 6 kupata huduma za afya 372: Ministry of Health news, 26 Mar 2026; primary source. Accessed 2026-10-26.
- Bima ya Afya kwa Wote kwa huduma za afya bora, endelevu na za uhakika: TIRA news, 23 Jan 2026; primary source. Accessed 2026-10-26.
- Tanzania's Health Insurance Scheme Opens to All Income Groups, But Can It Deliver Care?: The Chanzo, 23 Oct 2026; independent report of the phase two launch in Mtwara. Accessed 2026-10-26.
- Mchengerwa: No Tanzanian will die because their pockets are empty: The Citizen, 22 Oct 2026; independent report of the phase two launch. Accessed 2026-10-26.
- Tanzania targets 625,000 households in universal coverage's second phase: The Citizen (Mwananchi Communications), 23 Oct 2026; independent source. Accessed 2026-10-26.
- Tanzania Tax Update: Finance Act 2026 Highlights: Clyde & Co, 3 Jul 2026; independent source on Finance Act 2026 funding for the scheme. Accessed 2026-10-26.
- Z'bar starts implementing compulsory health insurance: Daily News, 3 Jul 2023; independent report on ZHSF start, 14-day remittance and employer offence. Accessed 2026-10-26.
- Zanzibar Health Services Fund (ZHSF): PaySpace knowledge base, undated, viewed 26 Oct 2026; secondary source citing ZHSF Act No. 1 of 2023, 3.5% plus 3.5%. Accessed 2026-10-26.
- Wasio na bima ya afya kukosa baadhi ya huduma ifikapo mwaka 2026: Mwananchi, 6 Jan 2023; independent report of Bill-stage statements on service linkage. Accessed 2026-10-26.
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/.