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

The Tax Administration Act, Cap.438 R.E,2019

The Income Tax Act, Cap. 332 R.E, 2019

The Value Added Tax Act, Cap.148 R.E, 2019 

The Stamp Duty Act, Cap.189 R.E,2019

The East African Community Customs Management (Amendment) Act, EACG NO.2, 2011

The East African Community Customs Management Act, R.E, 2009

The Excise (Management and Tariff) Act, Cap.147 R.E,2019

The Motor vehicle (Tax Registration and Transfer) Act, Cap.124 R.E,2019 

The Gaming Act, Cap.41 R.E,2019

Other tax laws

The Tanzania Revenue Authority Act Cap.399 R.E,2019 

The Tax Revenue Appeals Act, Cap.408 R.E,2019

The Airport Service Charges Act, Cap.365 R.E,2019 

The Port Service Charges Act, Cap.264 R.E, 2019

The Road and Fuel Toll Act, Cap.220 R.E,2019 

The Foreign Vehicle Transit Charges Act, Cap.84 R.E,2019 

The Hotels Act Cap. 105 R.E, 2006

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

The Local Government Authorities (Rating) Act, Cap.289 R.E, 2019 

The Local Government Finances Act. Cap.290 R.E, 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

The Tax Administration (General) Regulation,  GN. NO.101, 2016

The Tax Administration (Transfer Pricing) Regulations, GN. NO.166, 2018

The Tax Administration (Remission of Interest and Penalties) Regulations, GN. NO.351, 2020

Regulations under the Income Tax Act

The Income Tax Regulation, GN. NO.464, 2004
Transfer Pricing Guideline, July 2020

Regulations under Value Added Tax Act

The Value Added Tax (General) Regulations, GN. NO.225, 2015 

The Value Added Tax (General) (amendment) Regulations, GN. NO.608, 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, EACG NO.7, 2012

Other tax Regulations 

The Port Service Charge Regulations, GN. NO.743A, 2019 

The Road Traffic (Motor Vehicles Registration) (Amendments) Regulations, GN. NO.744A, 2019

The Road Traffic (Amendment) Regulations, GN. NO.745, 2019 

Road Traffic (Motor Vehicles Registration) Regulations GN. NO. 177, 2001

The Road Traffic (Motor vehicle Registration) (Amendments) Regulations, GN. NO.205, 2014

The Road Traffic (Motor Vehicles Registration) (Amendment) Regulations GN. NO.230D, 2017

The Fire and Rescue Force (Safety Inspections and Certificates) (Amendments) Regulations GN.NO.230B, 2017

The Tax Administration (General) (Amendment) Regulations GN. NO.230E, 2017

The Tourism Development levy Regulation, GN. NO.352, 2013

Tax Administration (Electronic Revenue Collection System) Regulation, GN. NO. 230A, 2017

The Electronic Tax Stamps Regulations GN. NO.16, 2018

The Local Government Authorities (Rating) (Collection of property rates) regulations, GN. NO.1, 2020

The Tax Administration (Registration of small vendors and service providers) regulations, GN. NO.36,  2020

The TRA (Assessment, collection and accounting for advertisement fee for  Billboards, posters and Hoarding) Regulations, GN. NO.2, 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