VAT Refund in Tanzania: Who Can Claim, How to Apply and When TRA Must Pay
Who can claim a VAT refund in Tanzania? On the Mainland, any VAT-registered person whose input tax exceeds output tax can claim under the VAT Act, Cap. 148 R.E. 2023. Exporters and other mainly zero-rated suppliers may claim at once under section 86. Others carry the credit forward for six tax periods first. TRA must decide within 90 days and pay within 14 days of deciding.
This guide maps the refund sections in the 2023 revised edition, sets out the conditions and documents TRA expects, explains interest on late refunds and the Finance Act 2026 position, and treats Zanzibar separately. A worked example uses shilling figures.
What the law says about VAT refunds
A VAT refund arises when the VAT a business paid on purchases and imports exceeds the VAT it charged on sales. The Act calls the monthly result the "net amount". When it is negative, TRA owes the business money.
The Mainland rules sit in two Acts. The Value Added Tax Act, Cap. 148 R.E. 2023, published by the Tax Revenue Appeals Board, sets who qualifies and when. The Tax Administration Act, Cap. 438 R.E. 2023 sets the general machinery for refund applications, decisions and payment.
Section 71(4) of the VAT Act links the two steps. The Annual Supplement 2025 text, printed under the Attorney General's authority on 28 October 2025, reads that a negative net amount "shall be carried forward" under section 85, "unless an immediate refund is allowable under section 86."
So the default is carry forward, and an immediate refund is the exception. Part V(e) adds refunds for overpayment, the application rules and a route for diplomats.
Who is affected
- Exporters and other zero-rated suppliers, such as international transport, who pay VAT on local inputs.
- New investors paying VAT on equipment and works before sales begin.
- Suppliers to VAT withholding agents, who receive only part of the VAT they charge.
- Any registered business that overpaid a return.
- Diplomatic missions and international bodies, which use a separate refund route.
- Businesses in Zanzibar, which deal with the Zanzibar Revenue Authority (ZRA) under a different Act.
Only a registered taxable person can claim input tax. Our guide to TIN and VAT registration sets out the threshold.
Which sections govern refunds after the 2023 revision?
The Revised Edition 2023 renumbered the VAT Act from section 56 onwards, yet older notes and forms still cite the 2014 numbers. We compared the VAT Act 2014 as enacted with the R.E. 2023 arrangement of sections.
| Subject | VAT Act 2014 | R.E. 2023 |
|---|---|---|
| Net amount; carry forward unless immediate refund | s.67(4) | s.71(4) |
| Timing of input tax credits; six-month limit | s.69 | s.73 |
| Carry forward of negative net amount | s.81 | s.85 |
| Refund without carry forward | s.82 | s.86 |
| Refund for overpayment | s.83 | s.87 |
| Application for refunds | s.84 | s.88 |
| Refund to diplomats and international bodies | s.85 | s.89 |
| Deferral of VAT on imported capital goods | s.11 | s.11 |
In the Tax Administration Act, refunds sit in Part X: section 82 (application), section 83 (decision), section 84 (payment) and section 85 (short levy or erroneous refund). The 2019 consolidation numbered these sections 71 to 74.
Who can claim a VAT refund in Tanzania?
The Act gives four routes. Each has its own condition and timing.
| Route | Section (R.E. 2023) | Condition | When to apply |
|---|---|---|---|
| Refund after carry forward | s.85 | Negative net amount carried forward for six or more tax periods and above the prescribed minimum | After the sixth period, within three years |
| Refund without carry forward | s.86 | 50% or more of turnover zero-rated; or 50% or more of input tax relates to zero-rated supplies; or the Commissioner General accepts that the business regularly runs negative | For the period in which the negative amount arises, within three years |
| Refund for overpayment | s.87 | More was paid than the net amount, or output tax was overstated or input tax understated | Within three years of the overpayment |
| Diplomats and international bodies | s.89 | Exempt under a treaty, the Vienna Convention or an assistance agreement | On the prescribed form, endorsed by the foreign affairs ministry |
The conditions are taken from the operative text of the 2014 Act, sections 81 to 85. For the immediate route, section 82(1) of that text says a person is entitled where "fifty percent or more of the person's turnover is or will be from supplies that are zero-rated". The second limb covers a person whose input tax is mostly incurred "on acquisitions or imports that relate to making supplies that are or will be zero-rated".
The third limb is discretionary: a business whose nature "regularly results in negative net amounts". A qualifying person may also carry the amount forward and claim later.
Independent notes read the rules the same way. Mwebesa Law Group (27 January 2025) and Auditax International (updated 19 February 2025) both describe the six-period carry forward and the 50% zero-rating tests.
Exports are zero-rated at 0% (F0241), while local sales carry 18% (F0239). That gap keeps exporters in a refund position most months.
How does the six-period carry-forward work?
The input tax window. Section 73(2) says input tax "shall not be deducted or credited after a period of six months from the date of tax invoice, fiscal receipt or other evidence". This limits when a purchase can enter a return. Miss the window and the credit is lost, whatever the refund route. Register line F0245 records the same rule. Our guide to the monthly VAT return explains how to track it.
The carry-forward period. Once input tax is in a return and produces a negative net amount, section 85 governs. The oldest negative amounts are used first against later positive returns. A balance left after "six consecutive tax periods" may be claimed as a refund, if it meets the minimum amount the regulations prescribe.
Below that minimum, the balance keeps carrying forward. Above it, the business may still elect to carry forward. A credit used against future output tax avoids a refund audit, but is recovered only as fast as sales grow.
We did not find the prescribed minimum amount this session; confirm it with TRA.
Can an investor recover VAT on capital goods?
Yes, by one of two routes. The cheaper route avoids paying the VAT at all.
Deferment under section 11. A registered person may apply to defer VAT on imported capital goods. The R.E. 2023 text requires, among other conditions, that at least ninety percent of the applicant's turnover is taxable supplies. The Commissioner General must decide within fourteen days. An applicant with outstanding returns or tax must be refused. TRA's VAT page stresses that deferment "is not automatic".
The R.E. 2023 proviso said deferment would "cease to apply on the 30th day of June, 2026." Section 93 of the Finance Act, 2026 deleted that proviso from 1 July 2026. It also added a condition that the person meets any requirements the Minister prescribes by order in the Gazette. Clyde & Co (3 July 2026) confirms that the planned cessation "has been abolished".
Input tax and refund. Without deferment, import VAT of 18% (F0312) is paid at customs and claimed as input tax. With few sales during construction, the return runs negative. The investor waits six periods under section 85, or asks for section 86 treatment.
Since the Finance Act 2025, input tax on an import is claimable only where the VAT has been paid, as EY's Finance Act 2025 analysis (4 August 2025) records. Investors holding a TISEZA certificate may also hold VAT exemptions on listed goods. TISEZA charges a facilitation fee of 5% of the VAT exempted (F0382). Our note on VAT and import duty exemptions covers those reliefs.
What does a refund application need?
Section 88 requires the application in the form the regulations prescribe, with the supporting information they list. The VAT (General) Regulations 2015 add a certificate of genuineness, according to PwC Tanzania's August 2015 newsletter on the Regulations. TRA's VAT page lists the current documents.
| Document | Who needs it | Source |
|---|---|---|
| Refund application form (ITX260.02.E) and refund checklist (ITX261.02.E) | All applicants | VAT Regulations 2015 (PwC, Aug 2015); TRA VAT page |
| Certificate of genuineness from an auditor registered with the NBAA and with TRA as a tax consultant | All applicants | TRA VAT page; PwC Worldwide Tax Summaries |
| Auditor's working showing how the claimed amount was computed | All applicants | TRA VAT page |
| Single Bill of Entry, bill of lading, airway bill or road consignment note, and landing certificate | Exporters and other regular repayment traders | TRA VAT page |
| EFD receipts or tax invoices for the input tax claimed | All applicants | TRA VAT page; VAT Act s.73(3) |
| Endorsement by the ministry responsible for foreign affairs and supporting invoices | Diplomats and international bodies | TRA VAT page |
Every input credit must rest on a valid tax invoice or fiscal receipt held when the return is filed. That is the rule in section 73(3). Our guide to EFD receipt rules sets out what a valid receipt must show.
TRA's VAT page still says the refund application "is done physically", though returns moved to IDRAS on 9 February 2026, as PKF Eastern Africa (5 February 2026) reported. Ask the tax office whether a claim is lodged in IDRAS, on paper, or both.
How long does TRA have to decide and pay?
The statutory clock has three stages. The register records them as NEW-02-23.
| Stage | Time limit | Source |
|---|---|---|
| Lodge the application | Within three years of the end of the period (carry forward or immediate refund) or of the overpayment | VAT Act s.88 (2014 text s.84(2)); TAA s.82(3); NEW-02-23 |
| Commissioner General decides and notifies in writing | Within 90 days of receiving the application | VAT Act s.88; TAA s.83(1); NEW-02-23 |
| Decision after TRA asks for more information | Within 30 days of receiving the information | TAA 2019 text s.72(5) |
| Refund paid | Within 14 days of the decision, after set-off against other tax owed | TAA 2019 text s.73(1); NEW-02-23 |
| Diplomats and international bodies | Decision and payment within one tax period of the application | VAT Act s.89 (2014 text s.85(3)) |
A refund is not paid unless every VAT return has been filed, and TRA may first apply it to any tax, interest, penalty or fine owed. The TanzLII consolidation of the Tax Administration Act as at 30 November 2019 carries the 14-day payment rule.
The Commissioner General may decide on the papers without an audit. A refusal or reduction must give reasons and state the right to object.
Is interest paid on a late VAT refund?
The 2019 consolidation of the Tax Administration Act says interest is payable on a refund. It is computed at the statutory rate, from the date of the refund decision to the date of payment. The R.E. 2023 arrangement places this in section 84. We could not read the full R.E. 2023 text of section 84 this session, so treat the wording as one to verify.
The statutory rate is the Bank of Tanzania discount rate. The register records 8.75% for the third quarter of 2026 (NEW-02-09). The rate for October to December 2026 was not confirmed at publication.
TRA's VAT page gives a different basis. It says interest on late refunds is paid "at the commercial bank lending rate determined by the Central Bank". That wording does not match the Act. Where the page and the Act differ, the Act governs. Cite the section in any claim for interest.
The Act also cuts the other way. An erroneous refund can be demanded back within five years, or at any time after fraud. A false claim costs 50% of the shortfall, or 75% if knowing or reckless (NEW-02-11). See our guide to TRA penalties and interest.
What changed in the Finance Acts 2024 to 2026?
- Finance Act 2024. A trader registered as an intending trader that does not begin taxable production within the stated period must notify the Commissioner General within 90 days or be treated as deregistered. EY (30 July 2024) says the aim is to curb refund applications from businesses that never start production.
- Finance Act 2025. Import input tax is claimable only once the VAT is paid. VAT withholding started on 1 September 2025: agents withhold 3% on goods and 6% on services (F0233). A supplier that receives only part of its output VAT can end up with a credit it must carry forward or claim.
- Finance Act 2026. Section 93 removed the 30 June 2026 end date for capital goods deferment and added a ministerial condition. No amendment to the refund sections appears in the Act as published by TRA. The Act was assented to on 30 June 2026 and came into force on 1 July 2026.
The 30-day promise needs care. The 2026/27 Budget speech proposed that approved refunds be paid within 30 days, with interest after that. KPMG's June 2026 budget brief records the proposal. PwC's Finance Bill 2026 alert notes that the Bill gave no section for it and proposed a new section 88A to let TRA suspend refunds.
African Arguments on AllAfrica (14 August 2026) and the US International Trade Administration (19 August 2026) describe the 30-day rule as law, but name no instrument. The Finance Act 2026 text contains neither that rule nor section 88A. Until TRA or a Gazette notice confirms it, plan on the 90-day and 14-day clock.
How does Zanzibar handle VAT refunds?
VAT is not a Union matter. Zanzibar levies its own VAT under the Value Added Tax Act No. 4 of 1998, administered by ZRA, which published a consolidated text to June 2025 on 19 September 2025. We found no newer Zanzibar VAT Act; Auditax International (15 July 2025) cites the same Act.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Authority | TRA | ZRA |
| Law | VAT Act Cap. 148 R.E. 2023; TAA Cap. 438 | VAT Act No. 4 of 1998, consolidated to June 2025 |
| Standard rate | 18% (F0239) | 15%; 18% on banking, insurance, telecoms and certain digital services (F0246; ZRA) |
| Exports | Zero-rated (F0241) | 0% (ZRA VAT page) |
| Registration threshold | TZS 200 million in 12 months or TZS 100 million in 6 months (F0242) | TZS 100 million a year (F0246) |
| Filing system | IDRAS | ZIDRAS |
| Refund conditions and timelines | VAT Act ss.85 to 89; TAA ss.82 to 85 | Not stated on ZRA's VAT page; confirm with ZRA |
The ZRA VAT page lists rates and the ZIDRAS portal but says nothing on refunds. We did not read the refund sections of the 1998 Act, so Zanzibar refund rules are stated here as unknown.
One pending change matters for hotel investors. The Zanzibar Finance (Public Revenue Management) Bill, 2026, gazetted on 16 April 2026, would deny input tax to registered tourism and hotel businesses on construction, renovation and capital goods. We have not confirmed whether it was passed in that form.
Each Act credits only its own tax: Zanzibar input tax is claimed from ZRA, Mainland input tax from TRA. Our comparison of Zanzibar and Mainland VAT explains the two registrations.
Worked example: an exporter's refund in TZS
Mlima Fresh Ltd is a hypothetical avocado exporter registered for VAT in Kilimanjaro. Each month from October to December 2026, its figures are the same:
- Export sales of TZS 900,000,000, zero-rated (F0241): output VAT nil.
- Local sales of TZS 100,000,000 at 18% (F0239): output VAT TZS 18,000,000.
- VAT on packaging, cold storage, transport and imported crates, all backed by fiscal receipts or customs entries: TZS 60,000,000.
The monthly net amount is TZS 18,000,000 less TZS 60,000,000, a negative TZS 42,000,000. Export sales are 90% of turnover, above the 50% test in section 86. The company may claim each month without carrying forward. It chooses one claim for the quarter: TZS 42,000,000 × 3 = TZS 126,000,000.
| Step | Date or amount |
|---|---|
| Returns for October, November and December filed | By 20 November 2026, 20 December 2026 and 20 January 2027 (F0245) |
| Refund application lodged with certificate of genuineness | 26 January 2027 |
| Refund claimed | TZS 126,000,000 |
| Set-off of PAYE arrears on the ledger | Less TZS 4,500,000 |
| Net refund due | TZS 121,500,000 |
| Latest decision date (90 days) | 26 April 2027 |
| Latest payment date (14 days after decision) | 10 May 2027 |
Suppose TRA decides on 26 April 2027 but pays 60 days later. At the third-quarter 2026 statutory rate of 8.75% (NEW-02-09), simple daily interest is TZS 121,500,000 × 8.75% × 60/365 = about TZS 1,747,603. This is an illustration. The rate for 2027 will differ, and TRA's computation governs.
Now take a hypothetical investor importing a production line with a taxable import value of TZS 2,000,000,000. Import VAT at 18% (F0312) is TZS 360,000,000. With section 11 deferment, none is paid at the border. Without it, the investor waits six periods, then up to 90 days for a decision and 14 days for payment: about nine to ten months of working capital.
What to do now
- Confirm the route. Measure the share of zero-rated turnover and of input tax on zero-rated supplies. At 50% or more, plan an immediate claim under section 86; otherwise plan for section 85.
- Clean the input tax. Match every credit to a fiscal receipt, tax invoice or customs entry dated within six months of the return that claims it.
- File every return. Check IDRAS for missing or late returns on all tax heads, and clear arrears that TRA would otherwise set off.
- Assemble the export file. Gather the bill of entry, transport documents and landing certificates for each zero-rated sale in the claim period.
- Engage the auditor early. Book an NBAA-registered auditor who is a TRA tax consultant to issue the certificate of genuineness and the working.
- Lodge and diarise. Lodge the application, keep proof of the date received, and diarise the 90-day decision date and the 14-day payment date.
- Answer queries fast. Reply to any TRA information request promptly, because the 30-day decision period runs from receipt of the information.
- Object if refused. A refusal or reduction is a tax decision. Lodge an objection within 30 days (NEW-02-19), and route any appeal through an advocate.
Key dates and deadlines
- 20th of each month: VAT return and payment for the previous month (F0245).
- Six months from the invoice or receipt date: last return in which the input tax may be claimed (VAT Act s.73(2)).
- Six consecutive tax periods: carry-forward period before a section 85 refund claim.
- Three years: outer limit for lodging a refund application (NEW-02-23).
- 90 days from receipt: Commissioner General's decision (NEW-02-23).
- 14 days from the decision: payment of the refund (NEW-02-23).
- 30 days from service: objection to a refund refusal (NEW-02-19).
- 1 July 2026: capital goods deferment end date removed by the Finance Act 2026, s.93.
Figures used in this guide
| Item | Figure | Register ID | Legal basis |
|---|---|---|---|
| VAT standard rate, Mainland | 18% | F0239 | VAT Act Cap. 148 s.5 |
| Zero rate on exports | 0% | F0241 | VAT Act zero-rating provisions |
| VAT on imports | 18% Mainland; 15% Zanzibar | F0312 | VAT Act Cap. 148 |
| Return and payment date; six-month input tax limit | 20th of the following month; six months | F0245 | VAT Act Cap. 148 ss.70, 73 |
| Zanzibar VAT | 15%; threshold TZS 100 million a year | F0246 | Zanzibar VAT Act (pointer) |
| Withholding VAT | 3% goods; 6% services | F0233 | VAT Act s.5(5) |
| Refund timelines | Decision 90 days; payment 14 days; claim within 3 years | NEW-02-23 | TAA Cap. 438 |
| Statutory interest rate, third quarter 2026 | 8.75% | NEW-02-09 | TAA Cap. 438 s.3 |
| False or misleading statement penalty | 50% or 75% of the shortfall | NEW-02-11 | TAA Cap. 438 s.90 |
| Objection time limit and deposit | 30 days; greater of undisputed tax or one third | NEW-02-19 | TAA Cap. 438 s.62 |
| TISEZA facilitation fee on VAT exemptions | 5% of the VAT exempted | F0382 | GN 466 of 2025, Second Schedule |
The full schedule of official charges is in our government fees handbook, with fees stated at 26 September 2026.
How Zatra helps
Zatra's tax regulatory compliance team keeps returns, receipts and export files in the order a refund audit expects. Our TRA tax audit and dispute service prepares the claim, coordinates the auditor's certificate, answers TRA's queries and prepares an objection where a refund is refused or cut. Businesses not yet registered start with our TIN and VAT registration service. Fixed packages are on our pricing page.
VAT, interest, penalties, appeal fees and the auditor's certificate are paid to TRA, the Board or the auditor at the official or quoted amount. These charges are separate from Zatra's professional fee and are never marked up.
TRA decides refunds, 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 of goods or a formal legal opinion goes to an advocate on our team. Our guide to appealing a TRA assessment explains that path.
Sources and status
Accurate as at 17 October 2026. Figures are from the Zatra fee register at 26 September 2026; legal text is from the versions listed below.
- VAT Act, Cap. 148 R.E. 2023: TRAB copy; ss.11, 73 read. Accessed 17 Oct 2026.
- VAT Act R.E. 2023 A.S. 2025: OCPD, 28 Oct 2025; s.71(4) read. Accessed 17 Oct 2026.
- VAT Act 2014 as enacted: Tanzania Trade Portal; ss.81 to 85 read. Accessed 17 Oct 2026.
- Tax Administration Act, Cap. 438 R.E. 2023: TRA; ss.82, 83 read. Accessed 17 Oct 2026.
- Tax Administration Act as at 30 Nov 2019: TanzLII; ss.71 to 74 read. Accessed 17 Oct 2026.
- Finance Act, 2026: TRA copy, assented 30 Jun 2026; s.93 read. Accessed 17 Oct 2026.
- TRA: Value Added Tax: live page, 2026. Accessed 17 Oct 2026.
- ZRA: Value Added Tax: live page, 2026. Accessed 17 Oct 2026.
- Zanzibar VAT Act No. 4 of 1998, consolidated: ZRA, 19 Sep 2025. Accessed 17 Oct 2026.
- Zanzibar Finance (Public Revenue Management) Bill, 2026: House of Representatives, 16 Apr 2026. Accessed 17 Oct 2026.
- VAT (General) Regulations 2015: PwC Tanzania, Aug 2015. Accessed 17 Oct 2026.
- 2026/27 budget brief: KPMG, Jun 2026. Accessed 17 Oct 2026.
- Finance Bill 2026 alert: PwC Tanzania, Jun 2026. Accessed 17 Oct 2026.
- Finance Act 2026 highlights: Clyde & Co, 3 Jul 2026. Accessed 17 Oct 2026.
- Finance Act 2025 analysis: EY, 4 Aug 2025. Accessed 17 Oct 2026.
- Finance Act 2024 changes: EY, 30 Jul 2024. Accessed 17 Oct 2026.
- Tax refunds in Tanzania: Mwebesa Law Group, 27 Jan 2025. Accessed 17 Oct 2026.
- VAT refunds in Tanzania: Auditax International, updated 19 Feb 2025. Accessed 17 Oct 2026.
- VAT refund reform analysis: African Arguments via AllAfrica, 14 Aug 2026. Accessed 17 Oct 2026.
- 2026/27 VAT market reforms: US International Trade Administration, 19 Aug 2026. Accessed 17 Oct 2026.
- Zatra fee register lines F0233, F0239, F0241, F0242, F0245, F0246, F0312, F0382, NEW-02-09, NEW-02-11, NEW-02-19, NEW-02-23: fees at 26 Sep 2026. Accessed 17 Oct 2026.
Figures to confirm before you act
- R.E. 2023 refund text: the conditions in VAT Act ss.85 to 88 were read from the 2014 Act as enacted; the R.E. 2023 body text could not be read in full, so confirm any later amendment
- Interest on late refunds: rests on the 2019 consolidation of the Tax Administration Act; confirm R.E. 2023 s.84 and the start date of interest
- Statutory rate for October to December 2026: the register gives 8.75% for the third quarter (NEW-02-09)
- 30-day refund rule: announced in the 2026/27 Budget and reported as law, but not found in the Finance Act 2026 text; confirm with TRA
- Prescribed minimum refund amount: not found this session
- Refund channel: whether TRA now accepts refund applications in IDRAS or only on paper
- Capital goods deferment conditions: any ministerial order made under the new s.11(2)(e)
- Zanzibar: ZRA refund conditions, timelines and interest under the 1998 Act, and the fate of the 2026 Bill on hotel input tax
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
Can a business that is not VAT-registered claim a VAT refund?
No. Only a registered taxable person can claim input tax, so only a registered person can be in a refund position. An unregistered buyer bears VAT as a cost. PwC notes that input tax on goods bought in the six months before registration may be claimed up to the third return after registration.
Can a VAT refund be paid in US dollars?
The Act computes VAT in shillings, and TRA's VAT page says refunds are paid through TISS or to the taxpayer's bank account. The page does not mention foreign currency refunds, so plan for TZS to the account on the TRA record. Make sure the bank details in IDRAS match the company's current account before the decision date.
Does a refund claim trigger a full TRA audit?
Not always. The Commissioner General may decide on the papers, relying on the auditor's certificate. Large or unusual claims are often verified on site. A clean file, with receipts and export documents indexed to each return, shortens that check and limits the questions TRA raises.
What happens to a refund if TRA later finds an error?
TRA can demand an erroneous refund back as if it were tax, normally within five years, or at any time where fraud caused it. A false claim also attracts a penalty of 50% or 75% of the shortfall. Correct errors by amendment before TRA finds them.
Can a company sell or transfer its VAT credit to another company?
We found no provision that allows it. The refund sections let the taxable person who carried the negative amount apply for it. On a sale of a business as a going concern, confirm the treatment with TRA in writing before signing, and price any credit at risk.
Can an exporter claim a VAT refund every month?
Yes, with approval. PwC Worldwide Tax Summaries notes that businesses in a consistent refund position, such as exporters, may apply for approval to lodge refund claims monthly. Each monthly claim still needs its own certificate of genuineness and supporting documents, so weigh the audit cost against the cash benefit.
Can Zatra speed up a delayed refund?
Zatra can check that the file is complete, follow up with the TRA office, and prepare a written reminder citing the statutory deadlines. The decision and its timing stay with TRA. If a refusal leads to a dispute, an advocate takes the objection or appeal forward.
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 Value Added Tax Act, Cap. 148 R.E. 2023 (TRAB copy): Tax Revenue Appeals Board, Revised Edition 2023; ss.11, 71 and 73 and arrangement of ss.85 to 89 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- The Value Added Tax Act, Cap. 148 R.E. 2023 A.S. 2025: Office of the Chief Parliamentary Draftsman, dated 28 Oct 2025, amendments to 31 Jul 2025; s.71(4) read; primary source. Accessed 2026-10-17.
- The Value Added Tax Act, 2014 (Act No. 5 of 2014): Tanzania Trade Portal copy of the Act as enacted, 2014; ss.81 to 85 operative refund text read; primary source. Accessed 2026-10-17.
- The Tax Administration Act, Cap. 438 R.E. 2023: Tanzania Revenue Authority, Revised Edition 2023; ss.82 and 83 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- Tax Administration Act, Chapter 438, as at 30 November 2019: TanzLII consolidation dated 30 Nov 2019; ss.71 to 74 (refunds, interest, erroneous refunds) read; primary text, pre-revision numbering. Accessed 2026-10-17.
- The Finance Act, 2026: Parliament, published by TRA, assented 30 Jun 2026, in force 1 Jul 2026; Part XXVI and s.93 read; primary source. Accessed 2026-10-17.
- TRA: Value Added Tax (VAT): Tanzania Revenue Authority, live page 2026, read 17 Oct 2026; primary source on refund documents, timelines and deferment. Accessed 2026-10-17.
- ZRA: Value Added Tax (VAT): Zanzibar Revenue Authority, live page 2026, read 17 Oct 2026; primary source on Zanzibar rates, Act and ZIDRAS. Accessed 2026-10-17.
- The Value Added Tax Act No. 4 of 1998, final consolidated 2025: Zanzibar Revenue Authority, posted 19 Sep 2025, amendments to Jun 2025; primary source. Accessed 2026-10-17.
- Finance (Public Revenue Management) Bill, 2026 (Zanzibar): Zanzibar House of Representatives, Official Gazette 16 Apr 2026; Part Three amends VAT Act No. 4 of 1998 s.16; primary source, enactment not confirmed. Accessed 2026-10-17.
- PwC Tanzania: Value Added Tax (General) Regulations, 2015: PwC Tanzania newsletter, Aug 2015; independent summary of refund forms and certificate of genuineness. Accessed 2026-10-17.
- PwC Worldwide Tax Summaries: Tanzania, Other taxes: PwC, last reviewed 9 Sep 2026; independent source on monthly refund claims and pre-registration input tax. Accessed 2026-10-17.
- KPMG: Tanzania 2026/27 budget brief: KPMG, Jun 2026; independent source on the 30-day refund proposal. Accessed 2026-10-17.
- PwC Tanzania: Highlights of the Finance Bill 2026: PwC Tanzania, Jun 2026; independent source on proposed s.88A and deferment. Accessed 2026-10-17.
- Clyde & Co: Tanzania Tax Update, Finance Act 2026 highlights: Clyde & Co, published 3 Jul 2026; independent law firm note. Accessed 2026-10-17.
- EY: Tanzanian Finance Act, 2025 analysis: EY, published 4 Aug 2025; independent Big Four alert. Accessed 2026-10-17.
- EY: Tanzanian Finance Act, 2024 makes changes affecting businesses and individuals: EY, published 30 Jul 2024; independent Big Four alert. Accessed 2026-10-17.
- Mwebesa Law Group: Understand tax refunds in Tanzania: Mwebesa Law Group, published 27 Jan 2025; independent law firm note. Accessed 2026-10-17.
- Auditax International: VAT refunds in Tanzania: Auditax International, published 3 Feb 2022, updated 19 Feb 2025; independent adviser note. Accessed 2026-10-17.
- African Arguments via AllAfrica: Tanzania's VAT refund revolution: African Arguments, dated 14 Aug 2026; independent analysis, cites no instrument. Accessed 2026-10-17.
- US International Trade Administration: Tanzania equipment and machinery 2026/27 VAT market reforms: US Department of Commerce, published 19 Aug 2026; independent government market note, cites no instrument. Accessed 2026-10-17.
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/.