This section consists of various tax laws which oversee taxation process in Tanzania. It consists of the main Laws, Regulations and Finance Acts. The main tax laws are to be read in conjunction in order to achieve the desired goal of the provisions

Finance Acts

This section consists of Finance Acts which provide changes in tax laws made during a particular fiscal year.

Finance Act 2007
Finance Act 2008
Finance Act 2009
Finance Act 2010
Finance Act 2011
Finance Act 2012
Finance Act 2013
Finance Act 2014
Finance Act 2015
Finance Act 2016

Finance Act 2017

Finance Act 2018

Finance Act 2019

Finance Act 2020

Tax Acts

This section consists of the main tax laws. These are the fundamental laws to be read in conjunction with their respective Regulations and Finance Acts

Tax Administration Act, Cap.438 Rev.2019

Income Tax Act, Cap. 332 Rev.2019

The Value Added Tax Act, Cap.148 Rev.2019 

The Port Service Charges Act, Cap.264 Rev.2019

The Motor vehicle (Registration and Transfer) Act, Cap.124 Rev.2019

The Airport Service Charges Act, Cap.365 Rev.2019 

The Road and Fuel Toll Act, Cap.220 Rev.2019 

The Stamp Duty Act, Cap.189 Rev.2019

The East African Community Customs Management (Amendment) Act, 2011

The East African Community Customs Management Act, Rev.2004

The Customs (Management and Tariff) Act, Cap.403 Rev.2019

The Gaming Act, Cap.41 Rev.2019

The Foreign Vehicle Transit Charges Act, Cap.84 Rev.2019 

The Written Laws Miscellaneous amendments) (No. 2) ACT.2019

Other tax laws

The Tax Revenue Appeals Act, Cap.408 Rev.2019

The Hotels Act Cap. 105 

The Tanzania Revenue Authority Act Cap.399 Rev.2019 

The Oil and Gas Revenues Management Act, Cap.328 Rev.2019 

The Urban Authorities Act, Cap.289 Rev.2019


This part consist of regulations made by the Minister for matters authorized to be made or prescribed and for better carrying into effect of the principles, purposes and provisions of the respective Acts.

Regulation under the Tax Administration Act, 2015

The Tax Administration (General) Regulation, 2016

The Tax Administration (Transfer Pricing) Regulations, 2018

The Tax Administration (Remission of Interest and Penalties) Regulations, 2020

Regulations under the Income Tax Act

The Income Tax Regulation
Transfer Pricing Guidline, july 2020


Regulations under VAT

The Value Added Tax (General) Regulations, 2015 

The Value Added Tax General Regulation, amendments, 2018

The Value Added Tax (Exemption Monitoring Procedures) Regulations, 2018

Regulations under the EAC Customs Management Act

EAC customs Management (Duty Remission) Regulations, 2008
EAC customs Management Regulations, 2010
EAC customs Management (compliance and enforcement) Regulations, 2012

Government Notices

Remission of interest and penalties - extension of period of payment

The Road Traffic (Motor Vehicles Registration) (Amendments) Regulations, 2019

The Road Traffic (Amendment) Regulations, 2019

The Airport Service Charge Regulations, 2019

The Port Service Charge Regulations, 2019 

The Tax Administration (Remission of Interest and Penalty) Order,2018

Road Traffic (Motor Vehicles Registration) Regulations (1)

Road Traffic (Motor Vehicles Registration) Regulations (2)

Road Traffic (Motor Vehicles Registration) Regulations (3)

The Road Traffic (Motor vehicle Registration) (Ammendments) Regulations, 2014

The Road Traffic Motor Vehicles Registration Amendment-1

The Fire and Rescue Force Act

The Atomic Energy Control of Radiation on Fertiliser

Tourism Development levy Regulation, 2013

Tax Admin General Amendment regulations 2017

The Electronic Revenue Collection System 2017

The Electronic Tax Stamps Regulations 2018

Collection of property rates regulations, 2020

Registration of small vendors and service providers regulations, 2020

Billboards, posters and Hoarding Regulations, 2020

Protocols and rules

Protocol on the Establishment of the East African Customs Union
The East African Community Customs Union (Rules of Origin) Rules

East African Community Gazette February, 2020