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Tanzania Corporate - Withholding taxes

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WHT rates

Payment WHT (%)
Resident Non-resident
Dividend:    
To a company controlling 25% or more of the voting power and holding 25% or more of the shares 5 10
From a DSE-listed company 5 5
Otherwise 10 10
Interest 10 10
Rent:    
Land and buildings 10 10
Aircraft lease 10 10
Other assets 0 10
Royalty 15 15
Natural resource payment 15 15
Service fees 5 15
Director fees (other than full time service) 15 15
Insurance premium 0 5
Money transfer commission paid to money transfer agent 10 N/A
Payments for goods by government institutions 2 N/A

Double tax treaty (DTT) rates

Recipient WHT (%)
Dividend Interest (7) Royalties Management / technical fees
Domestic rate (1) 10 10 15 15
Treaty:        
Canada 20/25 (2) 15 20 20
Denmark 15 12.5 20 20
Finland 20 15 20 20
India 5/10 (3) 10 10 0
Italy 10 15 15 15 (6)
Norway 20 15 20 20
South Africa 10/20 (2) 10 10 0
Sweden 15/25 (4) 15 20 20
Zambia 0 (5) 0 (5) 0 (5) 0

Notes

  1. The domestic WHT rate applies unless the DTT rate is lower, in which case the lower DTT rate applies.
  2. The lower rate applies if the beneficial owner is a company that controls, directly or indirectly, at least 15% of the voting power in the company paying the dividends; otherwise, the higher rate applies.
  3. The lower rate applies if the recipient is a company that owns at least 25% of the shares of the company paying the dividends; otherwise, the higher rate applies.
  4. The lower rate applies if the recipient is a company that owns at least 25% of the shares of the company paying the dividends during the six month period immediately preceding the date of payment of the dividends; otherwise, the higher rate applies.
  5. The domestic rate applies if income is exempt from tax in Zambia.
  6. The domestic rate applies in the absence of a rate specified in the DTT.
  7. Government borrowing: There is an introduction of WHT exemption on payments of interest, fees, and other payments in respect of loans to the government from non-resident banks, financial institutions, and other governments, which have a retrospective effect from 1 June 2017.

Last Reviewed - 22 November 2019

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