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%