Work Permit Succession Plan Tanzania: Understudies, the Eight-Year Cap and the 1:10 Ratio
What is a work permit succession plan in Tanzania? It is the employer's written plan, required by section 7 of Cap. 436, to pass a foreign employee's knowledge to a named Tanzanian understudy through a training programme. It goes in with the first application, or within three months for a new business, and each renewal needs a progress report. Permits run 24 months, capped at eight years in total.
This guide treats the work permit succession plan Tanzania employers file as a planning tool, not a form. It covers the classes that need one, its contents, how it is assessed, the cap, the ratio, sector rules, fees, penalties and Zanzibar, with a three-expatriate worked example.
Who should read this
- Employers of foreign staff on Mainland Class B, C or D permits.
- HR and finance teams budgeting expatriate renewals.
- TISEZA-registered investors checking their expatriate quota.
- Mining and petroleum businesses, which carry a second, sector succession duty.
- Groups with staff in Zanzibar, where a different statute applies.
For filing mechanics, read our guide to work permit renewal in Tanzania. This page covers the plan and the cap.
What the law says
The Non-Citizens (Employment Regulation) Act, Cap. 436, in TanzLII's consolidation of 14 March 2025, governs foreign employment on the Mainland. Section 2 limits it to Mainland Tanzania. The Non-Citizens (Employment Regulation) Regulations, 2016, GN 331 of 2016 fill in the procedure.
| Rule | Provision | What it says, in short |
|---|---|---|
| Duty to plan | Cap. 436 s.7(1) | Anyone who intends to employ or engage a non-citizen prepares a succession plan for passing the non-citizen's knowledge or expertise to citizens during the tenure |
| Duty to train | Cap. 436 s.7(2) | The employer establishes an effective training programme to produce local employees |
| Plan filed with the application | Cap. 436 Second Schedule item 14 | "Succession plan, in the case of employment" is a listed document |
| Named understudy | GN 331 reg. 16(1) and (2) | Tanzanian employees are designated to understudy the non-citizen; a new business files within 3 months of the permit |
| Progress report on renewal | GN 331 reg. 16(3) | Every renewal is accompanied by a progress report against the plan |
| Local search first | Cap. 436 s.11(2); GN 331 reg. 6(1)(d) | The Commissioner must be satisfied that all possible efforts were made to obtain a local expert |
| Validity and cap | Cap. 436 s.12(4) and (5) | 24 months per permit; eight years in total; an investor of great value may exceed ten years |
| Ratio | Cap. 436 s.19(2) and (3) | One non-citizen to ten local employees, subject to the nature of the business |
What is a work permit succession plan?
It is a written commitment, filed with the Labour Commissioner, showing how a role held by a non-citizen will pass to a Tanzanian. Section 7(1)(a) asks for "a well-articulated plan for succession of the non-citizen's knowledge or expertise to the citizens". Section 7(1)(b) adds any other information the Commissioner directs.
Regulation 16 turns that into a person. For an existing business, the plan must show that Tanzanian employees "have been designated to understudy the non citizen for the purpose of skills transfer". For a new business, a citizen is appointed to undergo on-the-job training under the non-citizen.
The plan therefore has three testable parts: the role, the understudy, and the training that closes the gap.
Which work permit classes need a succession plan?
Section 13 of Cap. 436 sets five classes. Section 7 applies to any person who employs or engages a non-citizen. The Second Schedule lists the plan "in the case of employment", and regulation 4(2)(b) lists "a succession plan (for renewals)" among the documents for Classes B, C and D.
| Class | Who it covers | Succession plan | Government fee | Register ID |
|---|---|---|---|---|
| A | Investors and self-employed | Not in the reg. 4(2) Class A list; confirm if the holder is also employed | USD 1,000 | F0413 |
| B | Prescribed professions: medical and health, oil and gas experts, science and mathematics teachers | Yes, at grant and with a progress report at renewal | USD 500 | F0414 |
| C | Other professions | Yes, at grant and with a progress report at renewal | USD 1,000 | F0415 |
| D | Approved religious and charitable activities | Yes, listed for renewals | USD 500 | F0416 |
| E | Refugees | Not listed | Gratis | F0417 |
Class A is the grey area. An investor working for their own company is not an employee in the ordinary sense, and the Class A document list omits the plan. Where a Class A holder also draws a salary as an executive, ask the Labour Commissioner in writing whether a plan is expected. Our guide to Class A permits for investors covers that route.
What must a succession plan contain?
The regulations refer to a plan "as set out in the Schedule" to GN 331. The published TanzLII copy notes that the forms have not been reproduced, so we cannot quote the official template. The OWAIS guidelines do not describe the plan either. Download the current form from the system when you file.
Until then, the statute and the closest official model give a reliable shape. The Mining Commission's 2018 guideline for local content plans (GN 305 of 2018) asks, for each position held by a foreigner, for the fields below.
| Field | What to write | Source of the field |
|---|---|---|
| Position and department | Job title, grade and reporting line | GN 305 of 2018 Part V |
| Current expatriate | Name, permit class, first grant date and years used against the cap | GN 305 Part V; Cap. 436 s.12(4) |
| Tanzanian successor | Named understudy, current role and qualifications | GN 331 reg. 16; GN 305 Part V |
| Training needed | Skills gap, courses, certification, on-the-job rotation | Cap. 436 s.7(2); GN 305 Part V |
| Duration | Start date and handover date, within the permit cap | Cap. 436 s.7(1)(a); GN 305 Part V |
| Performance indicator | How readiness is measured: sign-offs, acting periods, results | GN 305 Part V |
| Budget and evidence | Training spend, attendance records, certificates | Good practice for the reg. 16(3) progress report |
Copied plans and understudies who are not on the payroll are visible in an interview, and section 20 makes false information an offence.
How does the Labour Commissioner assess the plan at grant and renewal?
No published scoring rubric exists that we could find. The tests come from the statute and regulations, and they differ at each stage.
At first grant. Section 11(2) requires the Commissioner to be satisfied that all possible efforts were explored to obtain a local expert. Regulation 6(1)(d) asks for evidence from a recognised job search mechanism that the post could not be filled locally. The plan then shows how the dependence on a foreigner will end. Regulation 5 lets the Commissioner approve or reject within fourteen days.
At renewal. Section 12(8) applies sections 9 and 10 to a renewal, so the full document set returns. Regulation 16(3) adds the progress report. An officer will compare it with the plan filed two years earlier. Training promised and not delivered is the obvious gap.
Near the cap. Section 12(9) lets the Commissioner attach a finality condition where the non-citizen is close to the end of the permitted period. A permit marked final signals that the next step is the understudy, not another renewal.
An appeal against refusal lies to the Minister within thirty days under section 18, and an advocate should prepare it.
Is the work permit cap five years or eight?
Eight. Section 12(4) states that a work permit is valid for 24 months from issue and that "the total period of validity of the first grant and its renewals shall not, in any case, exceed eight years". The Act as passed in 2015 set five years. Cymbell Attorneys' note of 3 November 2021 records the change made by the Written Laws (Miscellaneous Amendments) (No. 4) Act, 2021.
Older guides and some regulation text still reflect the five-year era. Regulation 12(2) of GN 331 refers to permits under section 12(5) being valid for "not less than five years". That provision concerns the investor exception, not the general cap.
The eight years run from the first grant. In practice that means four 24-month permits.
Can the eight-year cap be lifted or avoided?
Three routes exist in the law. None of them is a reward for a good succession plan.
| Route | Provision | Who it suits | Government fee |
|---|---|---|---|
| Investor of great value | Cap. 436 s.12(5); GN 331 reg. 12(2) | An investor whose contribution to the economy or the wellbeing of Tanzanians is of great value; total may exceed ten years | Class fee on each permit (F0413) |
| Certificate of exemption | Cap. 436 s.4(4) to (6); GN 331 reg. 13 | Posts that cannot be filled locally, investments of great value, or marriage to a Tanzanian of at least three years | Nil (F0420) |
| Finality condition avoided | Cap. 436 s.12(9) | Not a lift; plan so the role is localised before the cap | Not applicable |
Under regulation 13, the Minister decides an exemption after consulting the Labour Commissioner, within fourteen days. FB Attorneys' update of 15 March 2017 summarises the same grounds.
We found no provision that extends the cap for an ordinary employee because the understudy is not ready. A failed plan does not buy time. It ends the role for the foreign holder.
Is there a local-to-foreign ratio in Tanzania?
Yes. Section 19(3) of Cap. 436 requires an applicant not registered with the investment authorities to create employment "at a ratio of one non-citizen to ten local employees". The exception is where the nature of the business does not permit employment of local employees. Section 19(2) applies the same ratio when a registered investor hires beyond its quota.
Regulation 9 of GN 331 has a separate rule for bulk recruitment. The employer asks the Commissioner in writing, the Commissioner inspects, and permits "may be granted at a ratio of ten local employees to one non-citizen employee".
The ratio is a floor for headcount, not a substitute for the plan. A company with 100 Tanzanian staff and 3 foreigners still needs a named understudy for each foreign role. Our note on the foreign employee ratio covers localisation more broadly.
How many expatriates can a TISEZA-registered investor employ?
Section 19(1) of Cap. 436 lets an applicant registered with the Tanzania Investment Centre and the Export Processing Zones Authority "employ up to ten non-citizens without being subjected to the conditions prescribed under this Act". Only the prescribed fee remains payable. That is the immigrant quota.
The Investment and Special Economic Zones Act, 2025 replaced both bodies with TISEZA. Its section 36, headed immigrant quota, allows an investor to employ foreign workers "subject to the number limits specified under the law governing employment of foreigners". The 2025 Act sets no number of its own. UNCTAD's summary of the 2025 regulations says the certificate allows foreign experts, subject to immigration laws, and gives no figure either.
Our reading: the number is ten, under section 19(1), applied to TISEZA-registered investors. Section 19 still names the old bodies, so confirm the current practice with TISEZA and the Labour Commissioner. Our guide to the 2025 investment Act explains the repeal.
Inside the quota, each person still needs a permit. Files lodged through TISEZA's work permit desk pay a USD 100 facilitation fee (F0418) on top of the class fee. We advise a plan for every quota role.
Do mining and petroleum add their own succession plans?
Yes, and they run in parallel with the work permit plan, before a different regulator.
Mining. The Mining (Local Content) Regulations, 2018, GN 3 of 2018 require an employment and training sub-plan within the local content plan filed with the Mining Commission. Breakthrough Attorneys' note of 28 February 2019 places the succession plan "for any employment position that is occupied by a foreigner" in regulations 20 and 21, with quarterly employment reports. The GN 305 guideline sets the fields in the table above, with projections up to five years.
Petroleum. The Petroleum (Local Content) Regulations, 2017, GN 197 of 2017 require an employment and training sub-plan under regulation 12. Regulation 13 requires "a detailed succession plan for any employment position, that is occupied by a non-Tanzanian". Regulation 14 reserves semi-skilled and unskilled jobs to Tanzanians, with written approval needed for exceptions.
| Petroleum First Schedule, Tanzanian share of management staff | At start | After 5 years | After 10 years |
|---|---|---|---|
| Upstream | 10% | 15% | 25% |
| Midstream and downstream | 15% | 30% | 50% |
Clyde & Co's note of 9 April 2024 sets out the other bands, rising to 100% for unskilled roles. Suppliers should read our guide to local content for oil, gas and mining suppliers. File both plans and keep them consistent.
What does it cost in government fees?
The succession plan itself carries no fee. The costs sit on the permits it supports. All figures below come from the Zatra fee register at 26 September 2026; the full schedule is in our government fees handbook.
| Item | Government fee | Register ID | Legal basis |
|---|---|---|---|
| Work permit Class C | USD 1,000 | F0415 | Cap. 436 s.10(2)(a), Fifth Schedule |
| Renewal or change of class | Full class fee again | NEW-04-36 | Cap. 436 s.12 |
| TISEZA facilitation fee on a work permit | USD 100 | F0418 | TISEZA one-stop centre |
| Work Permit Register inspection | USD 50 | NEW-04-37 | Cap. 436 s.8(2), Fifth Schedule |
| Certificate of exemption, and appeals | Nil | F0420 | Cap. 436 s.4(4) to (6) |
| Residence permit Class B-1, direct | USD 2,000, plus USD 50 re-entry pass | F0406; NEW-04-21 | Immigration Act Cap. 54 s.50(1)(j) |
The register inspection fee lets an employer check a candidate's years already used against the cap before making an offer.
What are the penalties?
The succession duty has no fine of its own in section 7. The risk comes through the permit. A permit that is refused or not renewed leaves the employee without authority to work, and section 9 then applies. Our guide to working without a permit covers enforcement.
| Breach | Penalty as set by law | Register ID | Law |
|---|---|---|---|
| Employing or engaging a non-citizen without a valid permit or exemption | Fine not less than TZS 10,000,000, or imprisonment not less than 2 years, or both | F0422 | Cap. 436 s.9 |
| False information, forged documents, breach of permit conditions | Fine not less than TZS 10,000,000, or imprisonment not less than 12 months, or both | F0423 | Cap. 436 s.20 |
| Failure to surrender a permit within 14 days before departure | Fine not less than TZS 10,000,000, or imprisonment not less than 12 months, or both | F0424 | Cap. 436 s.17 |
| Failure to produce a permit to an authorised officer | Fine not less than TZS 5,000,000, or imprisonment not less than 6 months, or both | F0425 | Cap. 436 s.6 |
| Late half-yearly return on non-citizen employees | TZS 500,000 for each month or part of a month | NEW-04-39 | Cap. 436 s.16 |
Regulation 24 of GN 331 adds a general penalty for breaches of the regulations where no other penalty applies: a fine of not less than TZS 5,000,000, six months' imprisonment, or both. That line is not in our fee register, so confirm it before relying on it. A fabricated understudy or training record falls under section 20. If an inspection or a prosecution is in view, instruct an advocate before responding.
How does Zanzibar handle succession and caps?
Cap. 436 does not apply in Zanzibar. Foreign employment there falls under the Zanzibar Employment Act No. 11 of 2005, and permits are issued by the Labour Commissioner in Zanzibar. A Mainland permit does not authorise work on the islands.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Law | Cap. 436 and GN 331 of 2016 | Employment Act No. 11 of 2005; Zanzibar Investment Act No. 10 of 2023 |
| Local search test | s.11(2): all possible efforts to obtain a local expert | s.36(1)(a): no Tanzanian with the required qualification available |
| Statutory succession plan | Yes, s.7 and reg. 16 | None found in either Act; ask the authority |
| Permit length and cap | 24 months; eight years total | Long-term permits 6 to 12 months; four-year total with stated exceptions (s.37) |
| Investor expatriate limit | Ten under s.19(1); otherwise 1:10 | Up to 10% of total employees for eight years, ZIPA may extend (s.38) |
| Penalty for unpermitted work | Not less than TZS 10,000,000 (F0422) | Not less than TZS 500,000 or 3 months (s.42) |
Section 38 of the Zanzibar Investment Act, 2023 bars hiring an expatriate where a qualified Tanzanian or Zanzibari is available. Section 32(c) imposes a training duty without a named-understudy form. Our Zanzibar work permit guide covers the island process. Zanzibar fees are not in our Mainland register, so confirm them with ZIPA or the Labour Commissioner in Zanzibar.
Worked example: three expatriates and a two-year renewal budget
Mfano Foods Limited is a hypothetical food processor in Dar es Salaam, not registered with TISEZA. It employs 64 Tanzanians and 3 foreigners, all on Class C permits with Class B-1 residence permits. The ratio is roughly 1 to 21, inside the 1:10 floor in section 19(3).
| Role | First grant | Current permit ends | Renewal filed by | Eight-year cap ends | Understudy |
|---|---|---|---|---|---|
| Plant manager | 1 Mar 2021 | 28 Feb 2027 | 28 Dec 2026 | 28 Feb 2029 | Production supervisor, 6 years' service |
| Process engineer | 1 Jul 2025 | 30 Jun 2027 | 30 Apr 2027 | 30 Jun 2033 | Graduate engineer, ERB-registered |
| Maintenance lead | 1 Oct 2026 | 30 Sep 2028 | 30 Jul 2028 | 30 Sep 2034 | Senior technician |
The filing dates use the earlier of the two rules: two months under regulation 17, and sixty days under section 12(7). The plant manager is the priority. His February 2027 renewal will be his last, and the Commissioner may mark it final under section 12(9). His plan must show the supervisor acting as plant manager for set periods during 2027 and taking the role by early 2029.
Government fees over the two years, direct route, from the register:
- Three Class C renewals at USD 1,000 each (F0415, NEW-04-36): USD 3,000.
- Three Class B-1 residence permits at USD 2,000 each (F0406, NEW-04-19): USD 6,000.
- Three re-entry passes at USD 50 each (NEW-04-21): USD 150.
The total is USD 9,150 in government fees. At an illustrative rate of TZS 2,500 to USD 1, that is about TZS 22,875,000; the amount on each control number governs. Filing through TISEZA would add USD 100 per work permit (F0418) and change the residence permit line to F0404, but Mfano is not registered.
The plan's own budget is the company's cost, not a government charge. Mfano sets aside an illustrative TZS 24,000,000 over two years: TZS 14,000,000 for the supervisor's management course and rotations, TZS 6,000,000 for the engineer's certification and TZS 4,000,000 for the technician. Each spend is evidenced for the progress reports.
What to do now
- Map the cap. List every non-citizen, permit class, first grant date and the date eight years ends.
- Name an understudy for each role. Record the person, current role, qualifications and the skills gap, as regulation 16 requires.
- Write the training programme. Set courses, rotations, acting periods and a handover date that falls before the cap.
- Keep evidence as you go. File attendance records, certificates and supervisor sign-offs each quarter for the progress report.
- Check the ratio and quota. Confirm local headcount meets section 19, and confirm any TISEZA quota position in writing.
- Align sector plans. Where you supply mining or petroleum, make the local content succession plan match the permit plan.
- Budget the renewals. Put class fees, residence permits and re-entry passes in the budget by currency, using register IDs.
- Prepare for the last permit. For anyone in years six to eight, plan the exit, a Class A route or an exemption application early.
Key dates
| When | What | Basis |
|---|---|---|
| With the first application | Succession plan filed (existing business) | Cap. 436 Second Schedule item 14; GN 331 reg. 16(1) |
| Within 3 months of the permit | Succession plan filed (new business) | GN 331 reg. 16(2) |
| Within 14 days of filing | Commissioner may approve or reject | GN 331 reg. 5 |
| Two months, and at least 60 days, before expiry | Renewal lodged with the progress report | GN 331 reg. 17; Cap. 436 s.12(7) |
| 30 June and 31 December | Half-yearly return on non-citizen employees | Cap. 436 s.16 |
| Within 14 days of the job ending | Report cessation to the Commissioner | GN 331 reg. 18 |
| Within 30 days of a refusal | Appeal to the Minister | Cap. 436 s.18 |
| Eight years from first grant | Permit cap reached, save the s.12(5) investor exception | Cap. 436 s.12(4) |
How Zatra helps
Zatra's work and residence permits service builds the permit calendar, drafts each succession plan and progress report, and lodges renewals on OWAIS and the Immigration e-Permit system. Our HR consulting team designs the training programme and the evidence file. For employee residence permits, see our Class B residence permit guide.
Costs come in two separate buckets. Government fees are paid by the client to the Labour Commissioner, Immigration or TISEZA at the official amount, against each authority's control number. Zatra's professional fee is quoted on its own line and never mixed with them.
The Labour Commissioner and the Commissioner General of Immigration decide every application. Zatra prepares and coordinates, but does not decide or guarantee any authority's outcome. Appeals, exemption hearings, inspections that may lead to prosecution, and legal opinions go to an advocate.
Sources and status
Accurate as at 27 October 2026.
- Non-Citizens (Employment Regulation) Act, Cap. 436: TanzLII consolidation, 14 Mar 2025. Accessed 27 Oct 2026.
- Non-Citizens (Employment Regulation) Regulations, 2016, GN 331: TanzLII, 30 Dec 2016. Accessed 27 Oct 2026.
- OWAIS guidelines: Prime Minister's Office (Labour), undated, live 2026. Accessed 27 Oct 2026.
- Investment and Special Economic Zones Act, 2025: TISEZA copy, 2025. Accessed 27 Oct 2026.
- TISEZA work permit page: undated, live 2026. Accessed 27 Oct 2026.
- Petroleum (Local Content) Regulations, 2017, GN 197: PURA copy, gazetted 5 May 2017. Accessed 27 Oct 2026.
- Mining (Local Content) Regulations, 2018, GN 3: TanzLII record, 10 Jan 2018. Accessed 27 Oct 2026.
- Mining Commission local content plan guideline, GN 305 of 2018: 13 Jul 2018. Accessed 27 Oct 2026.
- Zanzibar Employment Act No. 11 of 2005: Gazette, 7 Oct 2005. Accessed 27 Oct 2026.
- Zanzibar Investment Act No. 10 of 2023: FAOLEX copy, passed 4 Dec 2023. Accessed 27 Oct 2026.
- Cymbell Attorneys on the 2021 amendments: 3 Nov 2021; and FB Attorneys on GN 331: 15 Mar 2017. Accessed 27 Oct 2026.
- Clyde & Co on the 2025 amendments: 2 May 2025; and on petroleum local content: 9 Apr 2024. Accessed 27 Oct 2026.
- Breakthrough Attorneys on mining local content: 28 Feb 2019; and UNCTAD Investment Policy Monitor: 25 Jul 2025. Accessed 27 Oct 2026.
- Zatra fee register, fees at 26 Sep 2026; line IDs as cited in the text. Accessed 27 Oct 2026.
Figures to confirm before you act
- Succession plan form: the GN 331 Schedule form is not reproduced online; download the current template from OWAIS
- Class A: whether a plan is expected where a Class A holder is also employed as an executive
- TISEZA quota: how section 19(1), which names TIC and EPZA, is applied to TISEZA-registered investors, and whether the ten-person quota still applies
- Mining regulation numbers: regs 20 and 21 of GN 3 of 2018 as reported in 2019; confirm against the 2022 and 2025 amendments
- Regulation 24 penalty: TZS 5,000,000 minimum fine read from GN 331; not a fee register line
- Zanzibar: the four-year total and its exceptions under s.37, any ZIPA succession form, and island permit fees
- Exchange rate: the example uses TZS 2,500 to USD 1 for illustration; the control number amount governs
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 the understudy be a contractor rather than an employee?
Regulation 16 speaks of Tanzanian employees designated to understudy the non-citizen. A contractor on a short engagement is a weak fit and may draw a query. Put the understudy on the payroll, with NSSF and WCF registration, so the progress report rests on records the Commissioner can check.
What happens if the understudy resigns halfway through the plan?
Name a replacement at once and record the reason in the next progress report. Explain the training already given and the revised handover date. A plan that adapts to a resignation reads better than one that stays silent until renewal.
Does a foreign employee who changes employer start a new eight-year count?
Section 12(4) counts the first grant and its renewals, and we found no rule that resets the count with a new employer. Treat the years already used as continuing. Check the Work Permit Register (USD 50, NEW-04-37) before making an offer.
Is a succession plan needed for a short project assignment?
Section 7 applies to anyone who employs or engages a non-citizen. For a short assignment, the plan can focus on knowledge transfer during the project. The Commissioner may issue a shorter permit under regulation 12(1) and may attach a finality condition under section 12(9).
Can a company ask for fewer than 24 months to fit the plan?
Yes. Regulation 12(1) lets the Commissioner issue a permit for a lesser period, including one the applicant requested. Section 12(9) then allows a finality condition where the employer asked for a limited duration.
Does the 1:10 ratio count part-time and casual Tanzanian staff?
Section 19 speaks of local employees without defining full-time status. Casual and part-time workers may be counted differently in practice. Use payroll and NSSF records as the evidence, and confirm the counting rule with the Labour Commissioner before relying on casual headcount.
Can the foreign employee switch to a Class A permit after eight years?
Only if they become a genuine investor or self-employed person who meets the Class A conditions. A paper shareholding to extend an employee's stay invites refusal and a section 20 risk. The Class A route has its own documents, fee (F0413) and residence permit.
Who signs the succession plan?
The employer, through an authorised officer such as the managing director or HR head. Many employers also have the foreign holder and the understudy sign, which helps show the plan is real. Keep the signed copy with the training records for the next renewal.
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.
- Non-Citizens (Employment Regulation) Act, Cap. 436, consolidated to 14 March 2025: TanzLII consolidation including Act No. 6 of 2021 and Labour Laws (Amendments) Act No. 4 of 2025, version 14 Mar 2025; ss.4, 7, 8, 9, 11, 12, 13, 16, 17, 19, 20 and Second and Fifth Schedules read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Non-Citizens (Employment Regulation) Regulations, 2016, GN 331 of 2016: TanzLII, Government Notice dated 30 Dec 2016; regs 4, 5, 6, 9, 12, 13, 16, 17, 18, 24 read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Online Work Permit Application and Issuance System (OWAIS) guidelines: Prime Minister's Office (Labour), undated, live 2026; document list, file limits and class fees read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Investment and Special Economic Zones Act, 2025: TISEZA copy of the 2025 Act; s.36 immigrant quota and s.32 read 27 Oct 2026; primary source. Accessed 2026-10-27.
- TISEZA: Work Permit: Tanzania Investment and Special Economic Zones Authority, undated, live 2026; class fees and USD 100 facilitation fee read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Petroleum (Local Content) Regulations, 2017, GN 197 of 2017: Petroleum Upstream Regulatory Authority copy, gazetted 5 May 2017; regs 12, 13, 14, 29 and First Schedule read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Mining (Local Content) Regulations, 2018, GN 3 of 2018: TanzLII record, version 10 Jan 2018, amendments of 2019, 2022 and 12 Sep 2025 listed; text did not load on 27 Oct 2026; primary source location. Accessed 2026-10-27.
- Mining Commission Guideline for Submission of Local Content Plan, 2018 (GN 305 of 2018): Mining Commission, published 13 Jul 2018, copy hosted by FB Attorneys; succession plan fields in Part V read 27 Oct 2026. Accessed 2026-10-27.
- Employment Act No. 11 of 2005 (Zanzibar): Zanzibar Government Gazette Legal Supplement No. 6115, 7 Oct 2005, hosted by Gazettes.Africa; ss.36 to 42 read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Zanzibar Investment Act No. 10 of 2023: Act text hosted by FAO FAOLEX, passed 4 Dec 2023; ss.32, 37 and 38 read 27 Oct 2026; primary source. Accessed 2026-10-27.
- Amendments affecting non-citizens' employment regime in Tanzania: Cymbell Attorneys, 3 Nov 2021; independent note on Act No. 6 of 2021, the eight-year limit and section 19. Accessed 2026-10-27.
- Legal Update: Non-Citizens (Employment Regulation) Regulations 2016: FB Attorneys, 15 Mar 2017; independent summary of GN 331 succession plan, bulk recruitment and exemption rules. Accessed 2026-10-27.
- Key changes to Tanzania's Non-Citizen (Employment Regulation) Act: Clyde & Co, 2 May 2025; independent note on the Labour Laws (Amendments) Act No. 4 of 2025. Accessed 2026-10-27.
- Local content requirements in Tanzania's petroleum sector: Clyde & Co, 9 Apr 2024; independent note on GN 197 of 2017 regs 13, 14 and 29. Accessed 2026-10-27.
- Unpacking the Mining (Local Content) Regulations, 2018 and the 2019 amendments: Breakthrough Attorneys, 28 Feb 2019; independent note on regs 20 and 21 succession plan duties. Accessed 2026-10-27.
- Tanzania issues Investment and Special Economic Zones Regulations: UNCTAD Investment Policy Monitor, measure dated 25 Jul 2025; independent summary of the 2025 regulations. Accessed 2026-10-27.
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/.