Individual - Significant developments

Last reviewed - 18 August 2022

Presumptive income tax

The presumptive income tax for individuals with turnover above TZS 11m but not exceeding TZS 100m 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

Imposition of withholding tax obligation on individual tenants (previously only applicable to payments made by individuals in conducting a business).