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THE COMPLETE GUIDE TO TISEZA.
Not every promised incentive is obtainable.
Licensing, tax incentives, current fees and the questions investors, developers and exporters ask most under the Investment and Special Economic Zones Act No. 6 of 2025 — verified against primary and authoritative sources.
- The incentive table — every relief tested against the tax law the TRA administers, with the ones that fail marked as failing
- Licence types and current fees — schedule current to 27 July 2026
- EPZ against SEZ — which regime applies, and the capital threshold each carries
- Investment performance — full-year 2025 and Q1 2026, with every derived figure labelled
What the guide covers
Twenty-eight chapters in five parts, in the order an investor needs them. Written by Zatra’s CEO, COO, CFO and corporate legal officer, with external review of the data chapters.
- Part 01 · The case and the authorityTanzania at a glance, market access, what TISEZA is, the legal framework, and what a non-citizen may not do.
- Part 02 · Getting inChoosing the vehicle, registration and the Certificate of Incentives, strategic investor status, EPZ and SEZ, licences and current fees, land and site permits, work and residence permits, and the first twelve months.
- Part 03 · The moneyThirteen tax incentives graded against the tax law, what the exemption does not cover, the wider tax framework, customs inside a zone, money in and out, non-fiscal incentives, and protection and disputes.
- Part 04 · The recordInvestment performance to Q1 2026, the infrastructure behind the zones, and every EPZ and SEZ.
- Part 05 · ReferenceCommon pitfalls, the compliance calendar, a due-diligence checklist, frequently asked questions, and sources and authorities.
Questions investors ask most
Short answers from Chapter 27 of the guide. Each traces to an instrument or published figure in the full PDF.
What is TISEZA?
The Tanzania Investment and Special Economic Zones Authority. Since 1 July 2025 it has registered investors, issued Certificates of Incentives and licensed EPZ and SEZ developers and operators in Mainland Tanzania. It replaced the Tanzania Investment Centre and the Export Processing Zones Authority.
Which tax incentives can a zone company use today?
Corporate income tax exemption on export income for ten years; import duty and VAT relief on capital goods and raw materials; and local government levy and stamp duty exemptions. The withholding tax exemptions are not available, because the Income Tax Act does not carry them.
What does a Developer’s Licence cost?
TZS 20,000,000, a one-off payment under the Second Schedule to GN No. 466 of 2025. TISEZA’s July 2026 channel schedule adds an application fee of TZS 3,000,000.
What do the Export Enterprise Licence and the Certificate of Incentives cost?
The Export Enterprise Licence is TZS 6,000,000 a year under the gazetted schedule, renewable annually. The Certificate of Incentives costs TZS 6,000,000 for a foreign or joint-venture investor and TZS 4,000,000 for a Tanzanian one.
Can a foreigner own an EPZ or SEZ business?
Yes. Foreign and joint-venture investors hold zone licences, subject to the capital threshold (USD 500,000 under the general scheme) and to the sector rules. The ISEZ Act treats a company as foreign where non-citizens hold 50 per cent or more.
What is the difference between an EPZ and an SEZ?
An EPZ is a customs-controlled area for duty-free import of inputs used to make goods for export. An SEZ is a broader gazetted zone, usually built out by a licensed developer, hosting manufacturing, logistics and services. Both are treated as outside the customs territory for zone supplies.
Where does an investor apply online?
New projects at teiw.tiseza.go.tz; amendments, extensions and expansions at onestopshop.tiseza.go.tz; and Developer’s and Export Enterprise Licences at bfportal.tiseza.go.tz.
What is strategic investor status?
Status for capital of at least USD 50 million (foreign) or USD 20 million (Tanzanian). It opens additional incentives recommended by the National Investment Development Committee and approved by Cabinet. The status fee is TZS 60,000,000.
Law and fees as stated in Version 2026.3 at 23 September 2026. General information, not legal or tax advice. Confirm current fees with TISEZA before paying.