🇹🇿 Tax Overview — Tanzania

Private Company Limited by Shares (Ltd)

Private limited companies pay 30% corporate income tax on worldwide income for resident companies and on Tanzanian-source income for non-resident companies. VAT is 18% standard on most goods and services, with exemptions for unprocessed agricultural products and basic necessities. Withholding tax on dividends is 5% (resident) or 10% (non-resident). Interest and royalties attract 10% withholding tax for residents and 15% for non-residents. Tanzania has 11 double tax treaties. Special Economic Zones (EPZ and SEZ) offer corporate tax exemptions for the first 10 years for qualifying export-oriented and industrial operations. The mining sector is subject to additional royalties and specific tax rules under the Mining Act.