Individual - Significant developmentsLast reviewed - 06 January 2023
Presumptive income tax
The presumptive income tax for individuals with turnover above 11 million Tanzanian shillings (TZS) but not exceeding TZS 100 million is charged at 3.5% of the turnover.
The presumptive income tax regime does not apply to individuals engaged in professional, technical, management, construction, and training services.
Withholding tax (WHT)
A WHT obligation is imposed on individual tenants (previously only applicable to payments made by individuals in conducting a business).