Zanzibar Payroll Taxes: PAYE, SDL, ZSSF and ZHSF for Employers on Unguja and Pemba
What are the Zanzibar payroll taxes an employer pays? A Zanzibar employer withholds PAYE at the same Union bands as the Mainland and pays it to TRA by the 7th. It also pays a skills levy of 3% from 1 July 2026, ZSSF contributions of 21% (7% employee, 14% employer) and, for enrolled staff, ZHSF health contributions of 7% split equally. NSSF and WCF are Mainland funds.
This guide sets out Zanzibar payroll taxes and contributions for a private employer on Unguja or Pemba: who collects each one, the rates, the monthly and annual clocks, the penalties, and how the cost compares with the same payroll on the Mainland. It closes with a Stone Town hotel example in Tanzanian shillings.
Who should read this
- Hotels, lodges and tour operators on Unguja and Pemba, which carry most of the island's private payroll.
- Payroll and finance teams moving from a Dar es Salaam payroll to a Zanzibar one, or running both.
- Foreign investors with a ZIPA project or a company registered with BPRA who are hiring their first staff.
- Group accountants whose Mainland entity has seconded staff to an island property.
- Directors who sign the monthly returns and answer for late remittances.
The Mainland rules are in our guides to PAYE and net salary and the Skills and Development Levy. The split between Union and island taxes is mapped in Union vs non-Union taxes.
What the law says: one Union tax, three island laws
Income tax is a Union matter. PAYE in Zanzibar is therefore charged under the Income Tax Act, Cap. 332, and administered by the Tanzania Revenue Authority. TRA's Taxes and Duties at a Glance 2025/26 heads its individual rate table "Tanzania Mainland and Zanzibar". The same guide lists separate skills levy rates for each side.
Labour and social security are not Union matters. Zanzibar has its own statutes for each payroll obligation:
- Skills levy: section 27 of the Vocational Training Act, No. 8 of 2006.
- Pensions and other benefits: the Zanzibar Social Security Fund Act, No. 2 of 2005, as amended.
- Health: the Zanzibar Health Services Fund Act, No. 1 of 2023.
- Employment standards: the Employment Act, No. 11 of 2005, which also carries the minimum wage machinery.
The Mainland statutes do not reach the islands. The National Social Security Fund Act, the Workers Compensation Act, Cap. 263, and the Employment and Labour Relations Act govern Mainland employment only. A Dar es Salaam registration with NSSF or WCF does not cover a Stone Town payroll.
Who collects what: the Zanzibar payroll map
| Obligation | Law | Collector | Rate | Monthly deadline | Status |
|---|---|---|---|---|---|
| PAYE | Income Tax Act, Cap. 332 | TRA | Resident bands, nil to 30% (F0176 to F0180) | 7th of the next month | Settled |
| Skills levy | Vocational Training Act, No. 8 of 2006, s.27 | TRA, per its own guide | 3% from 1 July 2026; 4% before (F0278) | 7th of the next month | Verify collector and date |
| ZSSF | ZSSF Act, No. 2 of 2005, s.17 | Zanzibar Social Security Fund | 7% employee, 14% employer | Within 15 days after salary is paid | Verify rates |
| ZHSF | ZHSF Act, No. 1 of 2023 | Zanzibar Health Services Fund | 3.5% employee, 3.5% employer | Within 14 days after month end | Verify private sector start |
| Work injury | ZSSF Act as amended in 2022 | ZSSF | No separate rate found | Not confirmed | Unknown |
Zatra's fee register covers Mainland charges. It carries pointer lines for the Zanzibar skills levy (F0278) and Zanzibar VAT (F0246), but no line for ZSSF or ZHSF. Those rates are cited to the Acts and the sources below.
How is PAYE calculated in Zanzibar?
The same way as on the Mainland. TRA's guide applies one monthly table to resident employees in both parts of the Union. The bands have applied since 1 July 2021 and the register records no change in the 2024, 2025 or 2026 Finance Acts.
| Monthly taxable income (TZS) | PAYE | Register ID |
|---|---|---|
| Up to 270,000 | Nil | F0176 |
| 270,001 to 520,000 | 8% of the amount above 270,000 | F0177 |
| 520,001 to 760,000 | 20,000 plus 20% of the amount above 520,000 | F0178 |
| 760,001 to 1,000,000 | 68,000 plus 25% of the amount above 760,000 | F0179 |
| Above 1,000,000 | 128,000 plus 30% of the amount above 1,000,000 | F0180 |
| Non-resident employee | 15% of gross employment income, final | F0182 |
PAYE is filed and paid to TRA by the 7th day of the following month, as the TRA PAYE page and the 2025/26 guide state. The employer's TIN is a TRA number, not a Zanzibar Revenue Authority number. ZRA collects Zanzibar VAT, hotel levy and other island taxes, but not PAYE.
One point is less settled. On the Mainland, the employee's NSSF contribution is deducted before PAYE because NSSF is an approved retirement fund. We treat the employee's ZSSF contribution the same way in the example below. We have not seen a TRA ruling confirming ZSSF's status, so the payroll file should hold that confirmation.
What is the skills levy rate in Zanzibar from July 2026?
Three percent of monthly gross emoluments. The Zanzibar Finance (Public Revenue Management) Bill, 2026, was published in the Official Gazette of 16 April 2026. Clause 20, in Part Seven, amends section 27(3) of the Vocational Training Act by replacing "four percent" with "three percent".
PaySpace reported on 10 July 2026 that the change was enacted by section 20 of the Finance (Public Revenue Management) Act, 2026, with effect from 1 July 2026. Its Finance Act note names it Act No. 2 of 2026. ZRA lists the Finance Act and Orders 2026/2027 as published on 6 August 2026. We could not extract text from that file, so the enacted wording is marked verify.
The previous rate was 4% from 1 July 2023. A PaySpace note on the Finance Act 2023 records that change. Register line F0278 and TRA's 2025/26 guide still show 4%.
The threshold is less clear. TRA's guide applies the Zanzibar levy to employers with four or more employees. The 2023 PaySpace note reads the amended section 27 as five or more, with six-monthly nil returns for smaller employers. Our older SDL guide sets out that conflict. A hotel with 40 staff is above either figure.
TRA's own SDL page notes which exemptions apply in Zanzibar, and an independent Zanzibar compliance calendar by UM Advisory lists TRA as the collector with a 7th-day deadline. We treat TRA as the collector. Confirm with TRA's Zanzibar office before the first return.
How much is ZSSF, and when is it due?
The working rates are 7% from the employee and 14% from the employer, a total of 21% of salary. PaySpace reported on 13 April 2023 that the employer share rose from 13% to 14% from January 2023, under the Written Laws (Miscellaneous Amendment) Act No. 10 of 2022. UM Advisory's calendar shows the same 7% and 14%.
We read the ZSSF Act as enacted on the House of Representatives site on 26 October 2026. Its First Schedule set 5% for the member and 10% for the employer. We did not read Act No. 10 of 2022, so the current 7% and 14% are marked verify against ZSSF's written confirmation.
The operative duties in the 2005 Act are clear:
- Section 17(1) requires the employer to deduct the member's contribution from the employee's monthly basic salary.
- Section 17(2) requires the employer to pay its own share, calculated on the salary paid in that month.
- Section 17(3) requires both shares to reach the Fund within fifteen days after the date the salary is paid.
- Section 18(1) requires the employer to register as a contributing employer within fourteen days of starting business, and to register each employee within fourteen days of employment.
- Section 18(3) makes failure to register an offence, with a fine of TZS 1,000,000 or imprisonment for one year, or both.
The deadline runs from payday, not from month end. A hotel that pays on 28 October must remit by 12 November. The Mainland NSSF clock works differently, as our NSSF and PSSSF guide explains.
The Third Schedule adds two duties that payroll teams often miss. Paragraph 1 requires written notice to the Managing Director within three months when a member changes employment, dies or stops work. Paragraph 3(2) requires the employer to keep deduction records for each year from July to June and submit them by 30 October.
What does ZSSF charge for late payment?
Section 22 of the 2005 Act sets the penalty. An employer that fails to deduct, fails to pay, or fails to remit within fifteen days pays five percent of the contributions due for each month or part of a month of delay. Section 22(2) adds a further five percent where contributions remain unpaid three months after the due date, and again for each later three-month period.
Section 22(3) lets the Managing Director remit the penalty up to TZS 100,000. Larger remissions follow a separate procedure in the same subsection. Section 16 allows a person dissatisfied with a decision of the Managing Director or Board to refer it to the Industrial Court within three months.
| Failure | Consequence | Source |
|---|---|---|
| Late ZSSF remittance | 5% of contributions due for each month or part month | ZSSF Act s.22(1) |
| Still unpaid three months after due date | Further 5%, repeated every three months | ZSSF Act s.22(2) |
| Failure to register employer or employees | Fine of TZS 1,000,000, one year's imprisonment, or both | ZSSF Act s.18(3) |
| Late ZHSF remittance | Offence; fine reported as at least TZS 5,000,000, one year, or both | ZHSF Act s.22(4), as reported |
| Failure to send employee list to ZHSF | Fine of not less than TZS 1,000,000 or imprisonment of at least six months, in the 2022 Bill | ZHSF Bill s.42(2) |
| Late PAYE or skills levy return or payment | Higher of 2.5% of unpaid tax or TZS 300,000 a month for a company, plus interest | TAA Cap. 438 s.89 (NEW-02-06) |
Is ZHSF health contribution compulsory for private employers?
The Act says it applies to workers in the public and private sectors. The Bill gazetted on 18 November 2022 sets the structure we read. Section 2(1) covers public and private workers, informal workers, foreigners resident for more than six months, retirees, students and all residents. Section 2(2) lets implementation start group by group.
The rates are in the Second Schedule of the Bill: 7% of the employee's salary, paid as 3.5% by the employer and 3.5% by the employee. Section 20(2) requires employers to send their employee list within thirty days of employment. Section 22(3) requires contributions within fourteen days after each month ends.
The enacted Act is No. 1 of 2023. The Daily News reported on 3 July 2023 that it was assented in March 2023, that implementation began that day, and that employers remit within fourteen days. The PaySpace ZHSF note gives the same 3.5% and 3.5% rates with no salary cap.
The private sector start date is the open question. PaySpace describes the public sector as compulsory from 3 July 2023 and private sector enrolment as voluntary from March 2024. We found no gazetted order making private enrolment compulsory. A private employer should ask the Fund in writing which group its staff fall into, and use the ZHSF employer portal once enrolled.
Who covers work injuries in Zanzibar?
Not the Workers Compensation Fund. WCF's own news release of 13 January 2024 describes its members as public and private employers on the Mainland. The same release reports ZSSF drawing on WCF's experience to set up a compensation scheme.
The legal hook is in place. The Written Laws (Miscellaneous Amendment) Act No. 5 of 2022, assented on 21 July 2022, amended section 26(1) of the ZSSF Act. It added an employment injury benefit and replaced the medical benefit with an unemployment benefit.
We found no separate published contribution rate for the injury benefit. The House of Representatives also lists a Workers' Compensation (Amendment) Act of 2005, so an older island statute exists. Its current role beside the ZSSF benefit is unknown to us. Until ZSSF confirms the position in writing, keep employer's liability insurance in force for island staff. Our WCF employer duties guide covers the Mainland side.
What does the Employment Act No. 11 of 2005 require of payroll?
The Act is the island counterpart of ELRA. The House of Representatives copy is a scan, so we cite its arrangement of sections rather than quote the text. The payroll-relevant parts are these:
- Section 48: employer to keep records.
- Sections 62 to 66: working day and week, overtime, working time and overtime rate, and extra pay for night work.
- Sections 67 to 70: annual leave and public holidays, emergency leave, sick leave and maternity leave.
- Sections 97 to 105: minimum wages, mode, time and place of payment, exceptions for deductions and preferential claims.
- Section 83: offences and penalties.
Act No. 5 of 2022 also amended sections 36 and 37 on foreign employment and work permits. Hiring foreign staff on the islands is covered in our Zanzibar work permit guide.
The 2026 Finance Bill proposes a new section 83(5). An employer who fails to furnish copies, returns and statistics of employment contracts, staff numbers and pay rates would commit an offence. The proposed fine is not less than TZS 1,000,000 or imprisonment of at least three months. PaySpace's summary of the enacted Act mentions only the levy change, so this clause is marked verify.
What is the minimum wage in Zanzibar?
For the private sector, TZS 347,000 a month, reported as in force since April 2023. WageIndicator's Zanzibar page, marked valid for April 2026, shows that figure. We have not read the wage order itself.
The public sector figure is moving. On 1 May 2026 the President announced a rise from TZS 300,000 to TZS 500,000 from January 2027, as reported by Tanzania Times. Mwananchi's report of the same speech says the labour ministry has finished its review of the private sector minimum and was told to announce it.
A new private order could therefore arrive at short notice. The Mainland sector rates under GN 605A do not apply on the islands, as our minimum wage guide explains.
Mainland vs Zanzibar: the same payroll on each side
| Item | Mainland Tanzania | Zanzibar |
|---|---|---|
| PAYE | Union bands, TRA, by the 7th (F0176 to F0180) | Same bands, TRA, by the 7th |
| Skills levy | 3.5%, 10 or more employees (F0276) | 3% from 1 July 2026; 4% before (F0278); four or five employees |
| Pension fund | NSSF 20%, employee share not above 10% (F0279) | ZSSF 21%: 7% employee, 14% employer |
| Work injury | WCF 0.5%, employer only (F0281) | ZSSF employment injury benefit; rate not found |
| Health | Universal Health Insurance Act; not modelled here | ZHSF 7%, split 3.5% each |
| Minimum wage | GN 605A sector rates from 1 January 2026 | TZS 347,000 private sector, reported |
| Labour law | ELRA, Cap. 366 | Employment Act, No. 11 of 2005 |
| VAT on the hotel's sales | 18%, TRA | 15%, ZRA (F0246) |
For VAT detail see Zanzibar VAT vs Mainland. Groups with entities on both sides should read running a group across the Mainland and Zanzibar.
Worked example: a Stone Town hotel with 40 staff
This example is hypothetical. A hotel company registered with BPRA employs 40 resident staff in Stone Town. Gross monthly payroll is TZS 28,000,000, paid on the 28th. All staff are enrolled with ZSSF and, for this example, with ZHSF.
One employee. The front office manager earns TZS 1,200,000 gross, all of it basic salary.
| Line | Computation | TZS |
|---|---|---|
| Gross salary | Contract | 1,200,000 |
| ZSSF employee share | 7% x 1,200,000 | 84,000 |
| Taxable pay | 1,200,000 - 84,000, if ZSSF is deductible | 1,116,000 |
| PAYE | 128,000 + 30% x 116,000 (F0180) | 162,800 |
| ZHSF employee share | 3.5% x 1,200,000 | 42,000 |
| Net pay | 1,200,000 - 84,000 - 162,800 - 42,000 | 911,200 |
| Employer ZSSF | 14% x 1,200,000 | 168,000 |
| Employer ZHSF | 3.5% x 1,200,000 | 42,000 |
| Skills levy | 3% x 1,200,000 | 36,000 |
| Total cost to the hotel | 1,200,000 + 168,000 + 42,000 + 36,000 | 1,446,000 |
If TRA does not allow the ZSSF deduction, PAYE becomes 128,000 + 30% x 200,000 = TZS 188,000. Net pay falls to TZS 886,000.
The whole payroll. On TZS 28,000,000 the monthly remittances are:
- Skills levy to TRA by 7 November: 3% = TZS 840,000. At the old 4% rate it would be TZS 1,120,000, an overpayment of TZS 280,000 a month.
- ZSSF by 12 November, fifteen days after the 28 October payday: 21% = TZS 5,880,000, of which TZS 3,920,000 is the employer's share.
- ZHSF by 14 November: 7% = TZS 1,960,000, of which TZS 980,000 is the employer's share.
- PAYE to TRA by 7 November: the total of each employee's computation.
The employer's on-cost is 3,920,000 + 980,000 + 840,000 = TZS 5,740,000, or 20.5% of payroll. The same payroll in Dar es Salaam would cost NSSF 10% (TZS 2,800,000, F0279), SDL 3.5% (TZS 980,000, F0276) and WCF 0.5% (TZS 140,000, F0281). That is TZS 3,920,000, or 14.0%, before any Mainland health contribution.
A late ZSSF month. Suppose the October contributions of TZS 5,880,000 are paid three months late. Section 22(1) adds 5% for each month, which is 3 x 294,000 = TZS 882,000. Section 22(2) adds a further 5%, TZS 294,000, once three months have passed. The exposure is TZS 1,176,000 on top of the contributions.
What to do now
- Map each employee to one side. Record where each person works, not where the parent company sits, and run island staff on an island payroll.
- Check the levy rate. Make sure the payroll system applies 3% from the July 2026 payroll, and recover any 4% overpayment through TRA in writing.
- Confirm the collector. Ask TRA's Zanzibar office to confirm in writing that it collects the island levy and the filing channel to use.
- Register with ZSSF. Register the company and every employee within fourteen days, and obtain written confirmation of the 7% and 14% rates.
- Diary the payday clock. Set the ZSSF due date fifteen days after each payday, separate from the 7th and the 14th.
- Settle ZHSF status. Write to ZHSF to confirm whether your staff must enrol now, and send the employee list within thirty days if so.
- File the annual ZSSF records. Submit the July to June deduction records by 30 October, which falls this week.
- Cover work injury. Ask ZSSF how the employment injury benefit is funded, and keep liability cover until it answers.
- Keep the file. Hold payslips, returns, receipts and every authority letter together for at least five years.
Our guide to payroll records in Tanzania sets out the five-year retention floor for tax records.
Key dates
| When | What | Source |
|---|---|---|
| 2005 | ZSSF Act No. 2 and Employment Act No. 11 enacted | House of Representatives |
| 1 July 2021 | Current PAYE bands apply in both parts of the Union | TRA guide 2025/26 |
| 21 July 2022 | Act No. 5 of 2022 adds the ZSSF employment injury benefit | Act No. 5 of 2022 |
| January 2023 | ZSSF employer share reported at 14% | PaySpace |
| March 2023 | ZHSF Act No. 1 of 2023 assented; private minimum wage TZS 347,000 from April | Daily News; WageIndicator |
| 1 July 2023 | Zanzibar skills levy rises to 4% | PaySpace |
| 3 July 2023 | ZHSF implementation begins | Daily News |
| 16 April 2026 | Finance Bill with the 3% levy gazetted | Official Gazette |
| 1 July 2026 | Skills levy 3% | PaySpace, Act No. 2 of 2026 |
| 30 October each year | ZSSF annual deduction records due | ZSSF Act, Third Schedule para 3(2) |
| January 2027 | Public sector minimum wage TZS 500,000 | Presidential announcement, 1 May 2026 |
| 7th, 14th and payday plus 15 days | PAYE and levy; ZHSF; ZSSF | As above |
How Zatra helps
Zatra sets up island payrolls, registers employers with ZSSF and ZHSF, reconciles the levy at the correct rate, and runs the monthly cycle for groups with staff on both sides. We also prepare the 30 October ZSSF records and the correspondence to each fund.
Our payroll compliance service runs the monthly cycle. The tax and regulatory compliance service handles TRA filings and reviews, and HR consulting covers contracts and leave policies under the Zanzibar Act. Island incorporation is covered in registering a company in Zanzibar.
Costs come in two separate buckets. PAYE, the skills levy, ZSSF and ZHSF contributions and any penalties are paid at the official amount to each authority. Zatra's professional fee is quoted on its own line and never mixed with them. Zatra prepares and files, but does not decide or guarantee any authority's outcome. Prosecutions, seizure or attachment, Industrial Court referrals, disputes with TRA or the funds, and formal legal opinions go to an advocate.
Sources and status
Accurate as at 26 October 2026.
- TRA: Taxes and Duties at a Glance 2025/26: July 2025; items 4.0, 5.0 and 9.0. Accessed 26 Oct 2026.
- Zanzibar Social Security Fund Act, No. 2 of 2005: scanned text; ss.16, 17, 18, 22 and Schedules. Accessed 26 Oct 2026.
- Written Laws (Miscellaneous Amendment) Act No. 5 of 2022: assented 21 Jul 2022; Part Ten. Accessed 26 Oct 2026.
- Zanzibar Health Services Fund Bill: Bill Supplement, 18 Nov 2022. Accessed 26 Oct 2026.
- Finance (Public Revenue Management) Bill, 2026: Official Gazette, 16 Apr 2026. Accessed 26 Oct 2026.
- Employment Act, No. 11 of 2005: arrangement of sections. Accessed 26 Oct 2026.
- WCF: ZSSF and WCF cooperation: 13 Jan 2024. Accessed 26 Oct 2026.
- PaySpace: Zanzibar levy cut to 3%: 10 Jul 2026. Accessed 26 Oct 2026.
- PaySpace: ZSSF employer contribution: 13 Apr 2023. Accessed 26 Oct 2026.
- Daily News: Zanzibar starts compulsory health insurance: 3 Jul 2023. Accessed 26 Oct 2026.
- Zatra fee register lines F0176 to F0180, F0182, F0246, F0276, F0278, F0279, F0281 and NEW-02-06: fees at 26 Sep 2026; no ZSSF or ZHSF line. Accessed 26 Oct 2026.
Figures to confirm before you act
- ZSSF rates: 7% and 14% as reported; the 2005 text shows 5% and 10%; Act No. 10 of 2022 not read
- Skills levy: 3% from 1 July 2026 per the Bill and PaySpace; enacted text and collector to confirm
- Levy threshold: four employees per TRA, five per PaySpace
- ZHSF: whether private employers must enrol now, the enacted section numbers, and the penalty amount
- PAYE relief for ZSSF: whether TRA treats ZSSF as an approved retirement fund
- Work injury: how the ZSSF benefit is funded and the role of the older Zanzibar compensation law
- Minimum wage: the private sector order number and any new rate announced after May 2026
- Employment Act s.83(5): whether the 2026 Bill clause was enacted
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 Mainland company with staff seconded to a Zanzibar hotel pay NSSF or ZSSF?
The answer turns on where the employee works and which entity employs them. A long secondment usually moves the person onto the island payroll. Get written confirmation from both funds before changing, because a gap between NSSF and ZSSF membership can affect the employee's pension record.
Are tips and service charge part of the Zanzibar payroll base?
Service charge paid through payroll is employment income for PAYE. Whether it counts for ZSSF depends on the salary definition the Fund applies, since section 17(1) refers to basic salary for the member's share. Ask ZSSF to confirm in writing before excluding it.
Do foreign employees in Zanzibar join ZHSF?
The 2022 Bill extends the Fund to foreigners living in Zanzibar for more than six months. A foreign manager on a residence permit is therefore within its scope once the relevant group is brought in. Private health cover may be held alongside it.
Can a small guest house with three staff ignore the skills levy?
Probably, for now, but not the paperwork. TRA's guide starts the levy at four employees and the 2023 PaySpace note at five, with nil returns for smaller employers. Count casual and seasonal staff carefully before relying on the exemption.
Where does an employer appeal a ZSSF penalty?
First ask the Managing Director to remit it under section 22(3). A person dissatisfied with a decision of the Managing Director or Board may refer it to the Industrial Court within three months under section 16. That referral is advocate work.
Does ZHSF membership cover an employee's family?
The Bill defines dependants to include biological or adopted children, related orphans and the member's parents, subject to the Fund's rules. Children are covered until 18, or 21 if still studying and unmarried. Register dependants when the employee enrols.
What must the hotel send ZSSF when an employee moves to another employer?
Paragraph 2 of the Third Schedule requires the old employer to pass a copy of the employee's deduction records to the new employer. Paragraph 1 requires written notice to the Managing Director within three months. Both protect the member's contribution history.
Can one payroll system run both Mainland and Zanzibar staff?
Yes, if it holds two pay groups with separate rate tables, funds and due dates. A single group that applies NSSF and WCF to island staff, or ZSSF to Mainland staff, produces wrong remittances 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.
- TRA: Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025; items 4.0 (resident rates for Mainland and Zanzibar), 5.0 (SDL, Zanzibar 4%) and 9.0 (due dates); primary source. Accessed 2026-10-26.
- TRA: Pay As You Earn: Tanzania Revenue Authority web page, undated, viewed 26 Oct 2026; primary source. Accessed 2026-10-26.
- TRA: Skills Development Levy (SDL): Tanzania Revenue Authority web page, undated, viewed 26 Oct 2026; Zanzibar exemptions note; primary source. Accessed 2026-10-26.
- Zanzibar Social Security Fund Act, No. 2 of 2005: Zanzibar House of Representatives, Act No. 2 of 2005 (scanned), ss.16, 17, 18, 22, First and Third Schedules read 26 Oct 2026; primary source. Accessed 2026-10-26.
- Written Laws (Miscellaneous Amendment) Act No. 5 of 2022: Zanzibar House of Representatives, assented 21 Jul 2022; Part Ten amending ZSSF Act ss.26, 29, 31 and First Schedule read 26 Oct 2026; primary source. Accessed 2026-10-26.
- Zanzibar Health Services Fund Bill: Revolutionary Government of Zanzibar, Bill Supplement No. 7059 of 18 Nov 2022; ss.2, 20, 22, 42 and Second Schedule read 26 Oct 2026; primary source (Bill text, enacted as Act No. 1 of 2023). Accessed 2026-10-26.
- Finance (Public Revenue Management) Bill, 2026: Official Gazette of the Revolutionary Government of Zanzibar No. 7490, 16 Apr 2026; clauses 20 (levy 3%) and 26 (Employment Act s.83(5)) read 26 Oct 2026; primary source (Bill). Accessed 2026-10-26.
- Employment Act, No. 11 of 2005: Zanzibar House of Representatives, Act No. 11 of 2005 (scanned); arrangement of sections read 26 Oct 2026; primary source. Accessed 2026-10-26.
- ZRA: Finance Act and Orders 2026/2027: Zanzibar Revenue Authority, posted 6 Aug 2026; listing viewed 26 Oct 2026, PDF text not extractable. Accessed 2026-10-26.
- WCF: ZSSF na WCF zaahidi kushirikiana katika masuala ya fidia kwa wafanyakazi: Workers Compensation Fund, 13 Jan 2024; WCF covers Mainland employers; ZSSF building a compensation scheme; primary source. Accessed 2026-10-26.
- ZHSF: Zanzibar Health Services Fund: Zanzibar Health Services Fund website, 2026, viewed 26 Oct 2026; employer portal; primary source. Accessed 2026-10-26.
- PaySpace: Zanzibar Skills Development Levy rate reduction, 4% to 3%: PaySpace (Deel Local Payroll), 10 Jul 2026; independent source citing s.20 of the Finance (Public Revenue Management) Act, 2026. Accessed 2026-10-26.
- PaySpace: Zanzibar Finance Act 2026: PaySpace knowledge base, undated, viewed 26 Oct 2026; names Act No. 2 of 2026; independent source. Accessed 2026-10-26.
- PaySpace: Zanzibar skills development levy amendments: PaySpace, July 2023; Finance Act 2023 sets 4% from 1 Jul 2023; independent source. Accessed 2026-10-26.
- PaySpace: Zanzibar ZSSF employer contribution adjustment: PaySpace, 13 Apr 2023; employer share 13% to 14% from January 2023 under Act No. 10 of 2022; independent source. Accessed 2026-10-26.
- PaySpace: Zanzibar Health Services Fund (ZHSF): PaySpace knowledge base, undated, viewed 26 Oct 2026; 3.5% and 3.5%, 14-day remittance, private enrolment from March 2024; independent source. Accessed 2026-10-26.
- Z'bar starts implementing compulsory health insurance: Daily News, 3 Jul 2023; independent report on ZHSF Act No. 1 of 2023 and employer remittance. Accessed 2026-10-26.
- UM Advisory: Zanzibar compliance calendar: UM Advisory web page, undated, viewed 26 Oct 2026; ZSSF 7% and 14%, SDL to TRA; independent source. Accessed 2026-10-26.
- WageIndicator: Minimum wage, Zanzibar: WageIndicator Foundation, valid April 2026; private sector TZS 347,000 from April 2023; independent source. Accessed 2026-10-26.
- Tanzania and Zanzibar increase their minimum wages for the public sectors: Tanzania Times, 1 May 2026; independent report. Accessed 2026-10-26.
- Rais Mwinyi atangaza kima cha chini cha mshahara Sh500,000 Zanzibar: Mwananchi, 1 May 2026; independent report. 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/.