East & Southern Africa
Tanzania: tax at a glance
Residents are taxed on worldwide income. The top personal and corporate rates are both 30%, with VAT at 18% (15% in Zanzibar).
Worldwide (residence-based)
Last verified
Ways to relocate to Tanzania
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%Progressive 8%-30%; top rate above TZS 1m/month (mainland).
- Corporate income
- 30%
- Capital gains
- 10% residents; 20% non-residents
- VAT
- 18%
- Dividends (WHT)
- 10% (5% listed)
- Interest (WHT)
- 10%
- Royalties (WHT)
- 15%
- Social security (employee)
- 10% (NSSF/PSSSF)
- Social security (employer)
- 10% NSSF + 3.5% Skills Development Levy
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Local property rates; stamp duty on transfers
- Other
- Skills & Development Levy 3.5%
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
Short-term resident relief: a person resident for no more than 2 years in their whole life is taxed on Tanzanian-source income only, then on worldwide income thereafter.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references