a)    Limited Companies

b)    Trusts

c)    Clubs

d)    Non-Governmental Associations

e)    Co-operative Societies

f)    Charitable Organizations

g)    Domestic Permanent Establishment (Branches of non-resident companies)

h)    Political Parties

i)     Government Agencies

j) A newly established entity dealing in manufacture of Pharmaceutical or leather products and having a performance agreement with Government of the united Republic of Tanzania shall be taxed at the rate of 20% for five consecutive years from the year of commencement of production.