🇹🇿 Tanzania
Sub-Saharan Africa ·
12.7%
tax-to-GDP, central govt only (2024, World Bank)
1/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30 |
| Headline CIT rate | 30 |
| Standard VAT rate | Tanzania Mainland: 18%; 16% (for B2C purchases where payments are made via bank or an approved electronic payment system from 1 September 2025) Tanzania Zanzibar: 18% for banking, postal and telecommunication services; 15% for all other supplies |
| Headline individual capital gains tax rate | Residents: 10/3 (the 3% rate is applicable on sale of land or building where no records of costs are available, and it is charged on consideration); Non-residents: 30; Sale of mineral or petroleum rights: 30 |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 5 or 10 / 10 / 5 or 10 or 15 Non-resident: 5 or 10 / 10 / 10 or 15 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Tanzania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Income tax is payable by individuals resident in Tanzania (other than short-term residents) on their worldwide income.”
Source: PwC Worldwide Tax Summaries — TanzaniaProfessional / legal analysis · quote machine-verified 2026-08-25