Individual - Significant developments

Last 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).