Tanzania — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|18%||10%, 0%||Shilling (TZS)|
Tanzania's general VAT rate is 18%, with other rates including 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Tanzania Revenue Authority (www.tra.go.tz) in Dodoma.
Tanzania is a member of the SADC, EAC trading bloc, which may affect international VAT collection and regulations.
Tanzania's consumption tax is called the Value-added tax (VAT), which was introduced in December 1969.
Tanzania VAT rates for 2018
- Special Relief
- Removed (however, see Section D)
- Zero-rated and exempt
Tanzania VAT number format
Businesses in Tanzania that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Tanzania Revenue Authority, and will follow a certain format. The VAT number format is 00-111111-A.
Tanzania VAT return periods
Businesses in Tanzania that are required to collect tax from consumers must file regular tax returns with the Tanzania Revenue Authority in Dodoma. Tanzania's VAT return periods are:
Tanzania Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Tanzania are required to start collecting and remitting tax.
- TZS100 million in a year
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Tanzania are not required to collect taxes from the consumer.
Tanzania VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Tanzania VAT refund program, more info can be obtained from the Tanzania Revenue Authority.
Tanzania Tax Sources & Citations
- EN: Tanzania Value Added Tax
- RU: НДС
- CN: 增值税
- Tanzania Tanzania Revenue Authority (www.tra.go.tz)
- Ernst & Young global VAT tax study, Tanzania (updated 2018)
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