Africa
Currency
TZS
Corporate Tax
30%
Personal Income Tax
30%
VAT / GST
18%
Standard; newly listed companies 25% for 3 years.
Top rate 30% above TZS 9,000,000/month.
Standard rate.
Dividends
5%
Interest
10%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NSSF 20% (employer 10% + employee 10%); PSPF 15% (employer 10% + employee 5%) for public sector.
Capital Gains Tax
10% (30% on mining gains)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property rates (local)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~20
Key partners: UK, Canada, Denmark, Finland, India, South Africa
Withholding typically 10%–15% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Skills Development Levy 4% (2% employer + 2% employee). EPZ/SEZ zones enjoy reduced rates.
More in Africa