Capital gains tax calculator Tanzania
When you sell land or a building, you pay income tax on the gain in a single instalment before the title is transferred.
Enter the selling price and your costs to see the tax.
How it's calculated
- Gain = selling price less purchase price, acquisition, improvement, maintenance, repair and selling costs.
- The tax is 10% of the gain for a resident and 30% for a non-resident.
- Without documents for the cost, the tax is 3% of the selling price or approved value.
An example
A resident who sells a plot for TSh 150 million with TSh 105 million of costs has a gain of TSh 45 million and pays TSh 4.5 million.
Frequently asked questions
When is the tax paid?
Before the transfer. The Registrar of Titles will not register it without a TRA certificate that the tax was paid or is not payable.
Is my home exempt?
Yes, if you owned it and lived in it for three years or more and the gain is not more than TSh 15,000,000.
What about farm land?
Land worth less than TSh 10 million used for farming for at least two of the last three years is exempt.
Key terms
- Single instalment
- The tax paid once, before the title passes to the buyer.
Up-to-date official data
Data checked against the official source on .
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