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Country Overview
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Capital City:
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Dodoma
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Chief of State:
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Jakaya KIKWETE
President since 2005
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Head of Government:
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Jakaya KIKWETE
President since 2005
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Area (sq km):
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947,300 (land & water)
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Population:
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n/a
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Revenue Overview
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Revenue Authority:
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Tanzania Revenue Authority
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Administration Head:
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Mr Harry M. KITILLYA
Commissioner General
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Institution Address:
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*
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P. O. Box 11491
Dar Es Salaam, Tanzania
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(
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Mobile:
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+255 784 787 400
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'
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Phone:
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+255 22 211 6354
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'
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Phone:
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+255 22 2119591 /-4
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'
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Phone:
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+255 22 211 6453
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'
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Phone:
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+255 22 211 6354
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7
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Fax:
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+255 22 212 6908
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7
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Fax:
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+255 22 211 1814
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;
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e-Mail:
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hkitillya@tra.go.tz
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Country Correspondent:
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Mr Protas MMANDA
Director Taxpayer Services
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(
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Mobile:
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+255 078 477 7810
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Contact Details:
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'
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Phone:
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+255 22 211 9343
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'
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Phone:
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+255 22 213 7703
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7
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Fax:
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+255 22 212 8593
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;
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e-Mail:
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pmmanda@tra.go.tz
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Country Correspondent:
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Mr T.K. MUGANYIZI
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Contact Details:
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;
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e-Mail:
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tradrpp@tra.go.tz
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Country Correspondent:
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Mr Placidus LUOGA
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Contact Details:
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;
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e-Mail:
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pluoga@tra.go.tz
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Tax Rate Overview
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Personal Income Tax:
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Tax Year:
Calendar Year
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Tax Rate:
Progressive to 30%
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Annual tax threshold is Shs. 1,620,000. For non-resident employees of a resident employer the income is subject to withholding tax at the rate of 15%. However the total income of a non-resident individual is charged at the rate of 20%.
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Except for resident individuals who have no income tax payable for a year of income or who only derive employment income subject to PAYE, every person is required to file an income tax return no later than 6 months after the end of the year and attach any withholding tax certificates supplied with respect to payments received during the year of income. An estimated tax return is due within the first 3 months of a tax year, with estimated tax due in quarterly instalments.
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Corporate Tax:
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Tax Year:
Calendar Year (Unless the taxpayer has received approval to use a different 12-month period.)
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Tax Rate:
25% - 30%
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The general rate of company tax in Tanzania is 30%. Companies listed on the Dar es Salaam Stock Exchange that have issued at least 30% of their share capital to the public are subject to a corporate income tax rate of 25%.
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Under the self assessment regime, an estimated return is filed 3 months after the start of the tax year. Estimated tax is payable in 4 instalments. The tax return must be filed within 6 months from the tax year end.
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Consumption Tax:
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Nature of the Tax:
Value Added Tax (VAT)
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Tax Rate:
18%
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Filing & Payment:
Monthly returns and payment are due by the last business day of the month following the supply.
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Economic Overview
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GDP per capita (PPP) %:
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n/a
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Tax to GDP Ratio %:
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n/a
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Inflation Rate %:
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n/a
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Currency:
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Tanzanian Shilling
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