TZ Value-added tax (VAT) Rates 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.

Member of the Southern African Customs Union

Yes (SADC)


Tanzania VAT rates for 2017

Standard
18%
Special Relief
Removed (however, see Section D)
Other
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:

Monthly


Tanzania Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Tanzania are required to start collecting and remitting tax.

Registration
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.


TZ Value-added tax (VAT) Rates Tanzania Tax Sources & Citations

  • EN: Tanzania Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Tanzania's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Tanzania tax information on this page is incorrect or out of date.
Citations:
  1. Tanzania Tanzania Revenue Authority (www.tra.go.tz)
  2. Ernst & Young global VAT tax study, Tanzania (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/tz-tanzania