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Tanzania Individual - Significant developments

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Filing of financial statements

To reduce the administrative burden for sole traders and improve voluntary compliance, the Finance Act 2019 has increased the turnover threshold required for a taxpayer to submit audited financial statements with the revenue authority. The annual turnover threshold is increased to TZS 100m from TZS 20m.  

Presumptive tax regime for taxpayers with annual turnover up to TZS 100m

The Finance Act 2019 introduced changes on the presumptive tax rates which will now apply to individuals with annual turnover up to TZS100m (previously presumptive tax only applied to individuals with annual turnover between TZS 4m to TZS 20m). In addition, the presumptive tax rates have been amended as indicated below:

  Section 35 of the TAA 2015 is not complied with (i.e.Taxpayer does not maintain records) Section 35 of the TAA 2015 is complied with (Taxpayer maintains records)
Turnover Tax liability in TZS Tax liability in TZS
< 4,000,000  NIL NIL
4,000,000 -  7,000,000 100,000 3% of amount in excess of 4m
7,000,000 -  11,000,000 250,000 90,000 plus 3% of amount in excess of 7m
11,000,000 -  14,000,000 450,000 230,000 plus 3% of amount in excess of 11m
14,000,000 -  100,000,000 N/A 450,000 plus 3.5% of amount in excess of 14m


Last Reviewed - 11 September 2019

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