Informal sector income tax by trade
Small self-employed people without proper business records or a permanent place of business pay a fixed income tax each year. The amount depends on the trade.
Choose your trade to see what you pay. A barber pays D 2,000 a year, a taxi or van driver D 3,000 and a corner shop D 3,000.
How it's calculated
- The amount for each trade comes from the Informal Sector Regulation of 2007, amended in 2015, as published by the GRA.
- Trades not on the list pay D 5,000 a year.
An example
A tailor working with two machines pays D 2,500 a year. With three machines or more the amount is D 5,000.
Frequently asked questions
When is it due?
On or before 31 March each year, as a single payment at the nearest GRA tax office. Instalments may be accepted if you ask.
Do I have to file a tax return?
No annual income tax return is needed, and nobody is exempt from paying.
Is it a final tax?
Yes, unless your turnover is above D100,000. Then the GRA can tax your business under the normal rules.
Key terms
- Informal sector
- Small self-employed people with no proper business records or permanent place of business.
- DTD
- Domestic Taxes Department of the GRA, whose offices take these payments.
Up-to-date official data
Data checked against the official source on .
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