United Republic of Tanzania

Eastern Africa · TZ · 9 treaties

Tax profile

What 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.