Individual - Residence

Last reviewed - 02 January 2024

An individual is resident in Tanzania in any tax year if one (i) has a permanent home in Tanzania and visits Tanzania in the year or (ii) has no permanent home but is present in the country for either 183 days in the year or an average of 122 days per year in the relevant year and the preceding two years.

Short-term resident

An individual is a short-term resident at the end of any income year if during the whole of one’s life one has been resident in Tanzania for not more than two years in total.