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

Finance Act 2021

Finance Act 2022

Finance Act 2023

The Interpretation of Laws(The Rectification of Printing Errors) (The Finance Act,__2022) Order,2022)

Main Tax Laws

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

Tax Administration Act, Cap 438 R.E 2019

Income Tax Act, Cap 332 R.E 2019

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

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

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

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

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

The Stamp Duty Act, Cap 189 R.E 2019 

The East African Community Customs Management (Amendment) Act, 2011

The East African Community One Stop Border Post Act, 2016

The Gaming Act, Cap 41 R.E 2019 

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

The Written Laws Miscellaneous amendments) (No. 2) Act, 2019

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

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

The Customs (Management and Tariff) Act [CAP. 403 R.E. 2019]

The East African Community Customs Management [Rev.2017]

The Vocational Education and Training Act [CAP.82  R.E. 2019]

Other tax laws

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

The Hotels Act Cap. 105 

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

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

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) (Amendment) Regulations, 2022

The Tax Administration (Remission of Interest and Penalties) (Revocation) Regulations, 2021

The Tax Administration (General) Regulation, 2016

The Tax Administration (Transfer Pricing) Regulations, 2018

The Tax Administration (General) (Amendment) Regulations, 2017

The Electronic Revenue Collection System 2017

The Electronic Tax Stamps Regulations, 2018

The Tax Administration (Registration of small vendors and service providers) Regulations, 2020 


Regulations under the Income Tax Act

The Income Tax (Exemption) (Expatriates Employees) (Extension of the Lake Victoria Pipeline Water Supply Project to Tabora, Nzega and Igunga towns) (Package II) (M/S Larsen & Toubro Limited-Shriram EPC Joint Venture) Order, 2022

The Income Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2023

The Income Tax (Registration of non-resident Electronic Service Providers) Regulations, 2022

The Income Tax (Transfer Pricing) Regulations, 2014

The Income Tax Regulation
Transfer Pricing Guidelines

Regulations under VAT

The Value Added Tax (General) (Amendment) Regulations, 2023  

The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2023

The Value Added Tax (Registration of non-resident Electronic Service Suppliers) Regulations, 2022

The Value Added Tax (Exemption Management Procedures) Regulations, 2021

The Value Added Tax (General) (Amendment) Regulations,2021

The Value Added Tax (General) Regulations, 2015 

The Value Added Tax General Regulation, amendments, 2018

The Value Added Tax Exemption Monitoring Procedures) Regulations, 2018

Regulations under the EAC Customs Management Act

The EAC customs Management (Duty Remission) Regulations, 2008
The EAC customs Management Regulations, 2010
The EAC customs Management (compliance and enforcement) Regulations, 2012

The EAC One Stop Border post Regulations, 2017


Protocols and rules

Protocol on the Establishment of the East African Customs Union
The East African Community Customs Union (Rules of Origin) Rules

Other regulations

The Gaming (Amendment) Regulations 2023

The Gaming (Internet Gaming) Regulations, 2022

The Gaming (Amendment) Regulations, 2022

The Excise (Management and Tariff) (Licensing and Administration of Manufacturers of Excisable Goods and Denatured Spirits (Amendment) Regulations, 2022

The Laws Revision (The Rectification of Printing Errors) (The Tanzania Revenue Authority Act, Revised Edition, 2019) Order, 2021

The National Payment Systems (Electronic Money Transaction Levy) Regulations, 2022

The Public Finance (Amendment) Regulations,2022

The excise (Management and Tariff) The Films and Music Products (Tax Stamps) Regulations 2013

The Road Traffic (Motor Vehicles Registration) Regulations, 2001

The Road Traffic (Motor vehicle Registration) (Amendment) Regulations, 2014

The Road Traffic (Motor Vehicles Registration) (Amendment) Regulations, 2017

The Fire and Rescue Force (Safety Inspections and Certificates (Amendment) Regulations, 2017

Tourism Development levy Regulation, 2013

The Interpretation of Laws (The Rectification of Printing Errors) (The Finance Act,__2022) Order, 2022)