Tanzania
Sources and data for Tanzania
Every value the calculators use, with its effective dates and a link to the official source.
Monthly income tax bands for resident individuals, Tanzania Mainland
- Current value
Table with 5 brackets
TSh 0 / TSh 270,000 0% TSh 270,000 / TSh 520,000 8% TSh 520,000 / TSh 760,000 20% TSh 760,000 / TSh 1,000,000 25% TSh 1,000,000 + 30% - From
- 1 July 2024
- Checked on
- 17 October 2026
PAYE on non-resident employees
- Current value
- 15%
- From
- 1 July 2024
- Checked on
- 17 October 2026
NSSF contribution, employer and employee together
- Current value
- 20%
- From
- 1 July 2024
- Checked on
- 17 October 2026
NSSF: most the employee's share can be
- Current value
- 10%
- From
- 1 July 2024
- Checked on
- 17 October 2026
NSSF penalty for late contributions, each month or part
- Current value
- 5%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Skills Development Levy rate
- Current value
- 3.5%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Employees needed before SDL applies
- Current value
- 10
- From
- 1 July 2024
- Checked on
- 17 October 2026
Workers Compensation Fund contribution
- Current value
- 0.5%
- From
- 1 July 2024
- Checked on
- 17 October 2026
HESLB loan repayment, share of basic salary
- Current value
- 15%
- From
- 1 July 2024
- Checked on
- 17 October 2026
VAT standard rate
- Current value
- 18%
- From
- 1 July 2024
- Checked on
- 17 October 2026
VAT on supplies paid electronically by individuals not registered for VAT
- Current value
- 16%
- From
- 1 July 2024
- Checked on
- 17 October 2026
VAT registration threshold in 12 months
- Current value
- TSh 200,000,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Withholding tax rates for residents
- Current value
- Service fees 5%
- Fees to directors who are not full time 15%
- Rent (commercial purposes) 10%
- Interest 10%
- Dividends from DSE listed companies 5%
- Dividends from other companies 10%
- Royalties 10%
- Natural resource payments 15%
- Hire of a motor vehicle 10%
- Goods supplied to Government and its institutions 2%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Withholding tax rates for non-residents
- Current value
- Service fees 15%
- Fees to directors who are not full time 15%
- Rent (commercial purposes) 10%
- Interest 10%
- Dividends from DSE listed companies 5%
- Dividends from other companies 10%
- Royalties 10%
- Natural resource payments 15%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Tax on the gain from land or buildings, resident
- Current value
- 10%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Tax on the gain from land or buildings, non-resident
- Current value
- 30%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Tax on the value of land or buildings when the cost cannot be proved
- Current value
- 3%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Exempt gain on a home owned and lived in for three years
- Current value
- TSh 15,000,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax: turnover with no tax up to
- Current value
- TSh 4,000,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax: maximum turnover
- Current value
- TSh 200,000,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax on turnover above TZS 11 million
- Current value
- 4%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax: top of the first band
- Current value
- TSh 7,000,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax: top of the second band
- Current value
- TSh 11,000,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax, first band, incomplete records
- Current value
- TSh 100,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax, second band, incomplete records
- Current value
- TSh 250,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax, second band, complete records: fixed amount
- Current value
- TSh 90,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive tax with complete records: rate on turnover above the band start
- Current value
- 3%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Presumptive income tax for transport of passengers or goods, a year
- Current value
- Passenger service: up to 5 passengers or a three wheeler TSh 120,000
- Passenger service: 6 to 15 passengers TSh 250,000
- Tour service: up to 15 tourists TSh 650,000
- Tour service: 16 to 25 tourists TSh 900,000
- Tour service: 26 to 45 tourists TSh 1,300,000
- Tour service: 46 to 65 tourists TSh 1,800,000
- Tour service: above 65 tourists TSh 2,400,000
- Goods: up to 500 kg TSh 120,000
- Goods: above 500 kg but less than 1 tonne TSh 250,000
- Goods: 1 to 5 tonnes TSh 500,000
- Goods: 6 to 10 tonnes TSh 750,000
- Goods: 11 to 15 tonnes TSh 1,100,000
- Goods: 16 to 20 tonnes TSh 1,300,000
- Goods: 21 to 25 tonnes TSh 1,650,000
- Goods: 26 to 30 tonnes TSh 1,900,000
- Goods: more than 30 tonnes TSh 2,200,000
- Private hire: taxi TSh 180,000
- Private hire: ride hailing TSh 350,000
- Private hire: ride sharing TSh 450,000
- Private hire: special hire TSh 750,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Late filing penalty: share of the tax each month or part
- Current value
- 2.5%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Late filing penalty for individuals: currency points a month
- Current value
- 5
- From
- 1 July 2024
- Checked on
- 17 October 2026
Late filing penalty for companies: currency points a month
- Current value
- 15
- From
- 1 July 2024
- Checked on
- 17 October 2026
Value of one currency point
- Current value
- TSh 20,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Stamp duty on a lease: share of the annual rent
- Current value
- 1%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Stamp duty on a transfer of shares
- Current value
- 1%
- From
- 1 July 2024
- Checked on
- 17 October 2026
Stamp duty on an agreement, affidavit or power of attorney
- Current value
- TSh 2,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Stamp duty on a memorandum of association
- Current value
- TSh 10,000
- From
- 1 July 2024
- Checked on
- 17 October 2026
Motor vehicle licence fee on first registration
- Current value
- 501 to 1000 cc TSh 200,000
- 1001 to 1500 cc TSh 200,000
- 1501 to 2500 cc TSh 250,000
- 2501 cc and above TSh 300,000
- From
- 1 July 2024
- Source
- Tanzania Revenue AuthorityMotor vehicle registration: fees, registration tax and HIV Response Levy
- Checked on
- 17 October 2026
HIV Response Levy on first registration
- Current value
- 501 to 1000 cc TSh 50,000
- 1001 to 1500 cc TSh 100,000
- 1501 to 2500 cc TSh 150,000
- 2501 cc and above TSh 200,000
- From
- 1 July 2024
- Source
- Tanzania Revenue AuthorityMotor vehicle registration: fees, registration tax and HIV Response Levy
- Checked on
- 17 October 2026
Motor vehicle registration tax
- Current value
- TSh 250,000
- From
- 1 July 2024
- Source
- Tanzania Revenue AuthorityMotor vehicle registration: fees, registration tax and HIV Response Levy
- Checked on
- 17 October 2026
Motor vehicle transfer fee
- Current value
- TSh 50,000
- From
- 1 July 2024
- Source
- Tanzania Revenue AuthorityMotor vehicle registration: fees, registration tax and HIV Response Levy
- Checked on
- 17 October 2026
Annual leave in each leave cycle
- Current value
- 28 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Sick leave on full wages in a leave cycle
- Current value
- 63 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Sick leave on half wages in a leave cycle
- Current value
- 63 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Paid maternity leave
- Current value
- 84 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Paid maternity leave for more than one child at a birth
- Current value
- 100 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Paid paternity leave
- Current value
- 3 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Notice in the first month of employment
- Current value
- 7 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Notice for daily or weekly employees
- Current value
- 4 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Notice for monthly employees
- Current value
- 28 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Severance pay: days of basic wage per completed year
- Current value
- 7 days
- From
- 1 July 2004
- Checked on
- 17 October 2026
Severance pay: most years counted
- Current value
- 10 years
- From
- 1 July 2004
- Checked on
- 17 October 2026
Overtime: times the basic wage
- Current value
- 1.5
- From
- 1 July 2004
- Checked on
- 17 October 2026
Night work premium for each hour
- Current value
- 5%
- From
- 1 July 2004
- Checked on
- 17 October 2026
Maximum ordinary hours a week
- Current value
- 45 hours
- From
- 1 July 2004
- Checked on
- 17 October 2026
NSSF pension replacement rate divisor
- Current value
- 580
- From
- 1 July 2022
- Checked on
- 17 October 2026
NSSF estimated pension period
- Current value
- 12.5 years
- From
- 1 July 2022
- Checked on
- 17 October 2026
NSSF share of pension paid as lump sum
- Current value
- 33%
- From
- 1 July 2022
- Checked on
- 17 October 2026
NSSF contributions needed for a pension
- Current value
- 180
- From
- 1 July 2022
- Checked on
- 17 October 2026
NSSF maximum pension: share of annual pensionable emoluments
- Current value
- 72.5%
- From
- 1 July 2022
- Checked on
- 17 October 2026
NSSF maternity cash benefit: days paid
- Current value
- 84 days
- From
- 1 July 2024
- Checked on
- 17 October 2026
Minimum monthly wage by sector
- Current value
- Agriculture: crop or animal production TSh 175,000
- Agriculture: forestry TSh 185,000
- Agriculture: fishing and aquaculture TSh 300,000
- Health: hospital TSh 250,000
- Health: health centre TSh 240,000
- Health: polyclinic TSh 240,000
- Health: dispensary TSh 230,000
- Health: pharmacy TSh 240,000
- Communications: programme, advertising and media TSh 289,000
- Communications: telecommunication services TSh 644,000
- Communications: call centre TSh 380,000
- Domestic workers employed by diplomats and major businessmen TSh 328,000
- Domestic workers employed by entitled officers TSh 265,000
- Domestic workers who do not live in the employer's household TSh 160,000
- Other domestic workers TSh 80,000
- Hotels: five and four star TSh 375,000
- Hotels: three star TSh 225,000
- Hotels with one or two stars, guest houses, bars and restaurants TSh 195,000
- Tourist luggage porter TSh 225,000
- Tour guide TSh 320,000
- Hunting and related activities TSh 200,000
- Private security: international companies TSh 292,000
- Private security: domestic companies TSh 197,000
- Energy: international companies TSh 765,900
- Energy: domestic companies TSh 297,000
- Transport: aviation services TSh 498,000
- Transport: freight clearing and forwarding TSh 464,000
- Transport: inland transport services TSh 398,500
- Transport: postal and courier services TSh 287,500
- Construction: contractors Class I TSh 515,000
- Construction: contractors Class II to IV TSh 464,500
- Construction: contractors Class V to VII TSh 398,500
- Mining: mining and prospecting minerals TSh 695,000
- Mining: primary mining licence TSh 397,600
- Mining: dealer licence TSh 595,000
- Mining: broker licence TSh 333,500
- Private schools: pre-primary and primary TSh 276,500
- Private schools: secondary TSh 281,300
- Private colleges and vocational training institutes TSh 281,500
- Private higher education institutions TSh 300,700
- Trade: business TSh 200,500
- Finance: commercial banks TSh 733,000
- Finance: community banks TSh 698,400
- Finance: micro credit services TSh 699,000
- Finance: insurance companies TSh 699,700
- Finance: other financial institutions TSh 699,500
- Industrial sector TSh 200,000
- Sport, arts, entertainment and gaming TSh 287,500
- Waste collection, processing and disposal TSh 188,500
- Any other sector not specified TSh 175,000
- From
- 1 January 2026
- Checked on
- 17 October 2026
Minimum hourly wage by sector
- Current value
- Agriculture: crop or animal production TSh 897
- Agriculture: forestry TSh 949
- Agriculture: fishing and aquaculture TSh 1,538
- Health: hospital TSh 1,282
- Health: health centre TSh 1,231
- Health: polyclinic TSh 1,231
- Health: dispensary TSh 1,179
- Health: pharmacy TSh 1,231
- Communications: programme, advertising and media TSh 1,482
- Communications: telecommunication services TSh 3,303
- Communications: call centre TSh 1,949
- Domestic workers employed by diplomats and major businessmen TSh 1,682
- Domestic workers employed by entitled officers TSh 1,359
- Domestic workers who do not live in the employer's household TSh 821
- Other domestic workers TSh 410
- Hotels: five and four star TSh 1,923
- Hotels: three star TSh 1,154
- Hotels with one or two stars, guest houses, bars and restaurants TSh 1,000
- Tourist luggage porter TSh 1,154
- Tour guide TSh 1,641
- Hunting and related activities TSh 1,025
- Private security: international companies TSh 1,497
- Private security: domestic companies TSh 1,010
- Energy: international companies TSh 3,928
- Energy: domestic companies TSh 1,523
- Transport: aviation services TSh 2,554
- Transport: freight clearing and forwarding TSh 2,379
- Transport: inland transport services TSh 2,044
- Transport: postal and courier services TSh 1,474
- Construction: contractors Class I TSh 2,641
- Construction: contractors Class II to IV TSh 2,382
- Construction: contractors Class V to VII TSh 2,044
- Mining: mining and prospecting minerals TSh 3,564
- Mining: primary mining licence TSh 2,039
- Mining: dealer licence TSh 3,051
- Mining: broker licence TSh 1,710
- Private schools: pre-primary and primary TSh 1,418
- Private schools: secondary TSh 1,443
- Private colleges and vocational training institutes TSh 1,444
- Private higher education institutions TSh 1,542
- Trade: business TSh 1,028
- Finance: commercial banks TSh 3,759
- Finance: community banks TSh 3,582
- Finance: micro credit services TSh 3,585
- Finance: insurance companies TSh 3,588
- Finance: other financial institutions TSh 3,587
- Industrial sector TSh 1,025
- Sport, arts, entertainment and gaming TSh 1,474
- Waste collection, processing and disposal TSh 967
- Any other sector not specified TSh 897
- From
- 1 January 2026
- Checked on
- 17 October 2026
Minimum daily wage by sector
- Current value
- Agriculture: crop or animal production TSh 6,731
- Agriculture: forestry TSh 7,115
- Agriculture: fishing and aquaculture TSh 11,539
- Health: hospital TSh 9,615
- Health: health centre TSh 9,231
- Health: polyclinic TSh 9,231
- Health: dispensary TSh 8,846
- Health: pharmacy TSh 9,231
- Communications: programme, advertising and media TSh 11,115
- Communications: telecommunication services TSh 24,769
- Communications: call centre TSh 14,615
- Domestic workers employed by diplomats and major businessmen TSh 12,615
- Domestic workers employed by entitled officers TSh 10,192
- Domestic workers who do not live in the employer's household TSh 6,154
- Other domestic workers TSh 3,077
- Hotels: five and four star TSh 14,423
- Hotels: three star TSh 8,654
- Hotels with one or two stars, guest houses, bars and restaurants TSh 7,500
- Tourist luggage porter TSh 8,654
- Tour guide TSh 12,308
- Hunting and related activities TSh 7,692
- Private security: international companies TSh 11,231
- Private security: domestic companies TSh 7,577
- Energy: international companies TSh 29,458
- Energy: domestic companies TSh 11,423
- Transport: aviation services TSh 19,154
- Transport: freight clearing and forwarding TSh 17,846
- Transport: inland transport services TSh 15,327
- Transport: postal and courier services TSh 11,058
- Construction: contractors Class I TSh 19,808
- Construction: contractors Class II to IV TSh 17,865
- Construction: contractors Class V to VII TSh 15,327
- Mining: mining and prospecting minerals TSh 26,731
- Mining: primary mining licence TSh 15,292
- Mining: dealer licence TSh 22,885
- Mining: broker licence TSh 12,827
- Private schools: pre-primary and primary TSh 10,635
- Private schools: secondary TSh 10,819
- Private colleges and vocational training institutes TSh 10,827
- Private higher education institutions TSh 11,565
- Trade: business TSh 7,712
- Finance: commercial banks TSh 28,192
- Finance: community banks TSh 26,862
- Finance: micro credit services TSh 26,885
- Finance: insurance companies TSh 26,912
- Finance: other financial institutions TSh 26,904
- Industrial sector TSh 7,692
- Sport, arts, entertainment and gaming TSh 11,058
- Waste collection, processing and disposal TSh 7,250
- Any other sector not specified TSh 6,731
- From
- 1 January 2026
- Checked on
- 17 October 2026
Values that update automatically
Bank of Tanzania exchange rate, shillings per US dollar (mean)
- Current value
- TSh 2,644.4933
- Latest figure
- 13 November 2026
Central Bank Rate
- Current value
- 6.25%
- Latest figure
- 1 October 2026
Annual headline inflation
- Current value
- 4.3%
- Latest figure
- 1 September 2026