United Republic of Tanzania
Eastern Africa · TZ · 9 treaties
What are the main tax rates in the United Republic of Tanzania?
The United Republic of Tanzania has a 30% top personal income tax rate, a 30% corporate tax rate, and an 18% standard VAT rate.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 30% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Tanzania?
- Tax residency in the United Republic of Tanzania is established after 183 days.
- What is the capital gains tax rate in Tanzania?
- The United Republic of Tanzania has a 0% capital gains tax rate.
- What is the dividend withholding tax in Tanzania?
- The United Republic of Tanzania applies a 10% dividend withholding tax.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- permanent home in Tanzania + presence during any part of the year
- present in Tanzania for 183 days or more in the year of income
- present in Tanzania in the year of income and in each of the two preceding years averaging more than 122 days per year
- employee or official of the Government of Tanzania posted abroad
The official rules are day-count and permanent-home based, not citizenship- or domicile-based, so residency can usually be ended by ceasing to meet those statutory tests. It is harder than a pure day-count rule because having a permanent home in Tanzania and being present for any part of the year is enough to trigger residence, and the 122-day averaging test can extend residence across multiple years.
Source: Tanzania Revenue Authority
Tax treaty network (9)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Canada | 25% | 15% | 20% |
| Denmark | 15% | 12.5% | 20% |
| Finland | 20% | 15% | 20% |
| India | 10% | 10% | 10% |
| Italy | 10% | 15% | 15% |
| Norway | 20% | 15% | 20% |
| South Africa | 20% | 10% | 10% |
| Sweden | 25% | 15% | 20% |
| Zambia | 0% | 0% | 0% |