Starting business

On this page you will find links to guide on the basic issues you need to do when you start up a business as an individual, a partnership, trust or a limited company. You will also find links to additional help and support TRA offer new businesses.Corporation.


What you need to do when you want to start a business?


An individual whether  resident or nonresident  is required to visit TRA regional or district office and fill TIN application form to apply for Taxpayer Identification Number. The application can also be made online, however the applicant must physically visit TRA offices for biometric scanning which involves taking photograph, finger prints and signature.


After obtaining TIN certificate the applicant will be required to apply for business license from the Trade office in District, Municipal, City and the Ministry of Trade and Industry depending on the type of business


Who is a resident individual?

A person qualifies to be a resident in the United Republic of Tanzania when:-


Certificate of Registration:

An individual may opt to register the business name to the agency commissioned by Ministry of Trade and Industry known as Business Registration and Licensing Authority (BRELA). The registered name can be obtained before or after application for TIN. The registered business name shall be indicated on the TIN certificate together with an individuals’ name showing the owners name trading as (T/A).


A Corporation (limited Company)

Starting a corporation requires a person to apply for the Certificate of incorporation from Business Registration and Licensing Authority (BRELA). The promoters of the company are required to draw and submit the certificate and Memorandum and articles of association.

The Certificate of incorporation shall be attached to the TIN application enclosed with Memorandum and Articles of Associations when a person makes application to TRA.


The limited company shall apply for TIN certificate by filling TIN application forms as follows:



The partners have to register for the firm at BRELA and acquire the certificate of registration which shows the number and names of partners with their respective distribution ratio. 



Trust is an arrangement under which the trustees hold assets but excludes partnership and a company.

A trust has to register for the firm at BRELA and acquire the certificate of registration which shows the names and addresses of trustees. Each trustee shall apply for TIN, in case any trustee has already been issued with TIN certificate for other purpose he/she cannot make another application. The same TIN will be used.


Charitable organization:

An entity will be recognized as charitable organization for tax purposes after been issued with a ruling by the Commissioner General. The applicant has to acquire all necessary documents from the Ministry of Home Affairs.


Declaration of estimated income/turnover

You will be required to declare the estimated income or turnover for the provision tax assessment for the particular year. At the TRA office the tax officer may interview you and record your business and personal particulars