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Tanzania Individual - Significant developments

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Non-resident individual tax rate on 'total income' increased to 30%

The Finance Act 2018 increased the tax rate on the 'total income' of a non-resident individual from 20% to 30% effective 1 July 2018. 'Total income' covers employment, business, or investment income other than final withholding payments. An immediate impact of this change is on taxation on disposal of investments, e.g. disposal of shares in which case gains from disposal of shares are now taxed at 30% instead of 20%.


Last Reviewed - 18 December 2018

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