Presumptive tax calculator Tanzania
Resident individuals whose only income is a small business can pay a fixed or simple income tax based on turnover. Enter your annual turnover.
The tax depends on whether you keep complete records.
How it's calculated
- Turnover up to TSh 4,000,000: no tax.
- Up to TSh 7,000,000: TSh 100,000 with incomplete records, or 3% of the turnover above TSh 4,000,000 with complete records.
- Up to TSh 11,000,000: TSh 250,000 with incomplete records, or TSh 90,000 plus 3% of the turnover above TSh 7,000,000 with complete records.
- Up to TSh 200,000,000: 4% of turnover.
An example
A shop with TSh 9 million of turnover and complete records pays TSh 150,000 a year.
Frequently asked questions
Who can use the presumptive regime?
A resident individual whose income comes only from a business in Tanzania, with turnover up to TSh 200,000,000.
Do I need to file a return?
No final return is needed under the presumptive system, unless you choose to file one.
Is there relief for new businesses?
Yes. A new business can get no tax for its first 12 months if the Commissioner approves the relief.
Key terms
- Turnover
- Total sales of the business in the year, before costs.
The same calculation in other countries
South Africa
Philippines
Kenya
Ghana
Uganda
Rwanda
Cameroon (English)
Zambia
Malawi
Liberia
Gambia
Nepal
Seychelles
Samoa
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