TRA late filing penalty calculator
If you file a tax return late, TRA charges a penalty for each month or part of a month. Enter the tax and how late you are.
Interest on tax paid late is charged on top and is not included here.
How it's calculated
- For each month or part of a month, the penalty is the higher of 2.5% of the tax assessed (less tax already paid) and a fixed minimum.
- The minimum is 5 currency points for an individual and 15 for a company.
- One currency point is TSh 20,000.
An example
An individual with TSh 2 million due who files two months late pays TSh 200,000.
Frequently asked questions
What is a currency point?
A fixed amount used to set penalties. One currency point is TSh 20,000.
Are provisional and final returns separate?
Yes. The penalty applies separately to each return filed late.
Is there interest too?
Yes. Unpaid tax carries interest at the statutory rate.
Key terms
- Currency point
- A unit TRA uses to set fixed penalties.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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