What are the applicable rates under VAT?
VAT is chargeable on the taxable supplies of goods and services. The rates are as follows: -
|
S/N. |
VAT Rates Description of goods/ supplies and services |
VAT Rate |
|
1 |
Supply of taxable goods and services in Mainland Tanzania |
18% |
|
2 |
Importation of taxable goods and services into Mainland Tanzania |
18% |
|
3 |
Export of goods and certain services from the United Republic of Tanzania |
0% |
|
4 |
A supply of ancillary transport services of goods in transit through mainland Tanzania include: |
|
|
|
I. An integral part of the supply of an international transport services |
0% |
|
|
II. In respect of goods stored at the port, airport, or a declared customs area for not more than thirty days while awaiting onward transport. |
0% |