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Tanzania Individual - Taxes on personal income

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Income tax is payable by individuals resident in Tanzania (other than short-term residents) on their worldwide income. ‘Short-term residents’ and non-residents are taxable on income from a Tanzanian source.

Personal services have a Tanzanian source if (i) performed in Tanzania or (ii) performed outside Tanzania but where the payer is the government of Tanzania.

Personal income tax rates

The top marginal rate of tax for resident individuals is 30%. Tax tables for residents of Mainland Tanzania and for Zanzibar are set out below.

Non-resident individuals are subject to tax at a flat rate of 15% on employment income, which is final tax in Tanzania.

For individuals with business turnover not exceeding 20 million Tanzanian shillings (TZS) per annum, specific presumptive income tax rates apply. If business income is in excess of this threshold, the applicable personal tax rates will be those set out in the tax tables.

Where the income from investment represents a ‘final withholding payment’, the tax rate applicable is the relevant withholding tax (WHT) rate. The disposal of an investment with a Tanzanian source is subject to tax at a rate of 10% if disposed by a resident and 30% if disposed by a non-resident. The disposal by a resident of an investment with an overseas source is subject to tax at a rate of 30%.

Resident rates - Mainland Tanzania

Taxable income (TZS) Tax on column 1 (TZS) Tax on excess (%)
Over (column 1) Not over
0 170,000 - 0
170,000 360,000 - 9
360,000 540,000 17,100 20
540,000 720,000 53,100 25
720,000 And above 98,100 30

 

Resident rates - Zanzibar

Taxable income (TZS) Tax on column 1 (TZS) Tax on excess (%)
Over (column 1) Not over
0 180,000 - 0
180,000 360,000 - 9
360,000 540,000 16,200 20
540,000 720,000 52,200 25
720,000 And above 97,200 30

Last Reviewed - 18 December 2018

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