The Appropriation Act, 2026
This section says the Act may be cited as the Appropriation Act, 2026.
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This section says the Act may be cited as the Appropriation Act, 2026. The Act says its terms have the meanings given in the Public Finance Act and the Budget Act, and it states an issuance of Shs. 62,334,193,227,800 out of the Consolidated Fund. The Treasury may take money from the Consolidated Fund and use it for the year ending 30 June 2027, up to Shillings 62,334,193,227,800. The sum granted under section 3 must be appropriated for the purposes and amounts listed in the Schedule. The Minister may borrow money up to a stated maximum amount, inside or outside Tanzania, and may secure it against United Republic assets, but only up to 30 June 2027.
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Provisions of The Appropriation Act, 2026
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This section says the Act may be cited as the Appropriation Act, 2026.
1. This Act may be cited as the Appropriation Act, 2026. Interpretation Cap. 348 Cap. 439 - 2
The Act says its terms have the meanings given in the Public Finance Act and the Budget Act, and it states an issuance of Shs. 62,334,193,227,800 out of the Consolidated Fund.
2. The expressions used in this Act shall each have the meaning ascribed to them in the Public Finance Act and the Budget Act. Issuance of Shs. 62,334,193,227,800 out of Consolidated Fund - 3
The Treasury may take money from the Consolidated Fund and use it for the year ending 30 June 2027, up to Shillings 62,334,193,227,800.
3. The Treasury may issue out of the Consolidated Fund and apply towards the supply granted for the service of the year ending on the thirtieth day of June 2027, the sum of Sixty-Two Trillion, Three Hundred Thirty-Four Billion, One Hundred Ninety-Three Million, Two Hundred Twenty - Seven Thousand and Eight Hundred Shillings. 3 No. 1 The Appropriation Act, 2026 Appropriation of moneys voted Powers of Minister to borrow Cap. 134 Powers of Minister to reallocate certain appropriated moneys Cap. 439 - 4
The sum granted under section 3 must be appropriated for the purposes and amounts listed in the Schedule.
4. The sum granted under section 3 shall be appropriated for the purposes and in the amounts specified in the third, fourth and fifth columns of the Schedule to this Act. - 5 Verify source ↗
Short title
The Minister may borrow money up to a stated maximum amount, inside or outside Tanzania, and may secure it against United Republic assets, but only up to 30 June 2027.
5.-(1) The Minister may, at any time or times not later than the thirtieth day of June, 2027, borrow within or outside the United Republic or partly within and partly outside the United Republic, any sum or sums not exceeding in the whole sum of Sixty-Two Trillion, Three Hundred Thirty-Four Billion, One Hundred Ninety-Three Million, Two Hundred Twenty-Seven Thousand and Eight Hundred Shillings by way of loan, advance, the issue of bills or bank overdraft on such terms and conditions as the Minister may deem expedient, and may charge that loan or advance on any of the assets of the United Republic, including securities forming part of the Consolidated Fund. (2) Any money borrowed under this section shall be placed to the credit of the exchequer account and shall form part of the Consolidated Fund, and be available in any manner in which that fund is available. (3) Any money borrowed under this section shall be subject to repayment in accordance with the conditions prescribed in the loan agreements between the United Republic and the lenders, and any sum required for the repayment of any money so borrowed, and of any interest payable in respect of that money shall be charged on and paid out of the Consolidated Fund. (4) The powers conferred upon the Minister by this section shall be in addition to the powers of the Minister under the Government Loans, Guarantees and Grants Act.
Part
part of the Consolidated Fund, and be available in any
- 6 Verify source ↗
Powers of Minister to reallocate certain appropriation moneys
The Minister may use surplus money from the Consolidated Fund, subject to the Budget Act, to cover urgent overspending or unfunded services, and must later lay a supplementary estimates Bill or reallocation statement before the National Assembly.
6.-(1) Where the Minister is satisfied that it is necessary in the public interest that provision be made for defraying the expenditure of any region, ministry or independent department of the government in excess of any sum voted for it or for any service for which no sum is voted, and that it would be detrimental to the public interest to postpone the expenditure until provision is made for it by the National Assembly, he may subject to the provisions of the Budget Act, authorise the application of any surplus 4 No. 1 The Appropriation Act, 2026 Cap. 2 Cap. 439 Cap. 439 Cap. 348 Cap. 439 arising out of savings in the Consolidated Fund or any vote in the Schedule to this Act other than votes for pensions, gratuities or other retirement benefits, or for widows’ and orphans’ pension for or towards the excess or service. (2) Where the Minister authorises the application of any surplus under this section, he shall cause to be laid before the National Assembly, a supplementary estimates Bill or Statement of Reallocation, as the case may be, in accordance with the provisions of the Constitution of United Republic and the Budget Act. (3) Subject to the conditions specified in the Budget Act, the Minister may delegate all or any of the powers conferred upon him by this section to any public officer subject to such limitations as the Minister may specify. (4) The provisions of section 28 of the Public Finance Act, shall not apply to the powers conferred upon the Minister by this section. in from savings (5) Subject to the conditions specified in the Budget Act, the Minister may, by certificate under his hand, reallocate any sums arising the Consolidated Fund to any of the purposes specified in the second, third and fourth columns respectively of the Schedule to this Act, and where this occurs, the provisions of sections 3 and 4 shall take effect as if the total sum granted out of the Consolidated Fund and the amounts appropriated for the purpose specified in such certificate were raised by the amount or amounts specified in the certificate. 5 No. 1 The Appropriation Act, 2026 __________ SCHEDULE __________ (Made under section 4) Recurrent Expenditure Development Expenditure Shs. (3) Shs. (4) Total Shs. (5) 14,712,796,575,000 0 14,712,796,575,000 21,668,041,000 2,742,723,000 24,410,764,000 9,710,260,000 38,400,000,000 48,110,260,000 5,731,623,000 2,397,458,000 8,129,081,000 75,568,800,000 308,721,961,000 384,290,761,000 13,991,762,000 1,141,967,000 15,133,729,000 60,451,752,000 370,691,000 60,822,443,000 5,122,155,000 958,949,000 6,081,104,000 Vote No Ambit (1) 001 002 003 004 005 006 007 010 (2) The Salaries, expenses Development and Expenditure the of Public Debt The Salaries, expenses Development and of Expenditure the Service Teachers' Commission The Salaries, expenses Development and Expenditure the of National Land Use Planning Commission The Salaries, expenses Development and Expenditure the of Archives Management Department The Salaries, expenses Development and of Expenditure the Irrigation National Commission The Salaries, expenses Development and the of Expenditure Internal Auditor General The Salaries, expenses and Development Expenditure of The Treasury Registrar The Salaries, expenses and Development Expenditure of the Joint Finance Commission 6 No. 1 The Appropriation Act, 2026 Vote No Ambit Recurrent Expenditure Shs. Development Expenditure Shs. (2) (3) (4) Total Shs. (5) (1) 011 012 013 014 015 016 018 019 020 The Salaries, expenses Development and the Expenditure of - President's Office Planning and Investment The Salaries, expenses Development and the of Expenditure Judicial Service Commission The Salaries, expenses Development and the of Expenditure Financial Intelligence Unit The Salaries, expenses and Development Expenditure of the Fire and Rescue Force The Salaries, expenses Development and the of Expenditure for Commission Mediation and Arbitration The Salaries, expenses Development and Expenditure the of Office of Attorney General The Salaries, expenses Development and of Expenditure the UNESCO National Commission The Salaries, expenses Development and Expenditure the of Office of the Solicitor General The Salaries, expenses Development and Expenditure of the State House 26,244,864,000 9,141,447,000 35,386,311,000 8,147,544,000 0 8,147,544,000 5,162,443,000 0 5,162,443,000 83,817,518,000 28,013,513,000 111,831,031,000 7,847,680,000 276,046,000 8,123,726,000 57,091,334,000 4,000,000,000 61,091,334,000 3,866,993,000 0 3,866,993,000 41,313,776,000 0 41,313,776,000 39,416,152,000 0 39,416,152,000 7 No. 1 The Appropriation Act, 2026 Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 1,321,045,808,000 1,699,483,142,000 3,020,528,950,000 3,148,637,985,000 0 3,148,637,985,000 79,216,318,000 6,241,381,000 85,457,699,000 21,976,594,000 697,176,000 22,673,770,000 31,850,441,000 0 31,850,441,000 23,297,959,000 0 23,297,959,000 22,733,715,000 264,000,000 22,997,715,000 1,239,809,099,000 202,755,043,000 1,442,564,142,000 379,528,920,000 21,189,065,000 400,717,985,000 Vote No Ambit (1) 021 022 023 024 025 026 027 028 029 (2) The Salaries, expenses Development and Expenditure the of Treasury The Salaries, expenses Development and the of Expenditure Consolidated Fund Services The Salaries, expenses Development and the of Expenditure Accountant General Department The Salaries, expenses Development and Expenditure the of Tanzania Cooperative Development Commission The Salaries, expenses Development and Expenditure the of Prime Minister The Salaries, expenses Development and Expenditure of the Vice President The Salaries, expenses Development and the of Expenditure Office of Registrar of Political Parties The Salaries, expenses Development and the of Expenditure Ministry of Home Affairs-Police Force The Salaries, expenses Development and the Expenditure of Ministry of Home Affairs-Prisons Services 8 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 030 031 032 033 034 035 036 037 038 (2) The Salaries, expenses Development and Expenditure the of President's Office and Cabinet Secretariat The Salaries, expenses and Development Expenditure of the Vice President's Office The Salaries, expenses Development and the Expenditure of Office- President's Public Service Management and Good Governance The Salaries, expenses Development and the Expenditure of - President's Office Ethics Secretariat The Salaries, expenses Development and Expenditure the of Ministry of Foreign Affairs and East Africa Cooperation The Salaries, expenses Development and the of Expenditure National Prosecutions Services The Salaries, expenses and Development Expenditure of the RAS Katavi The Salaries, expenses Development and the of Expenditure Prime Minister's Office The Salaries, expenses Development and Expenditure the of Defence Recurrent Expenditure Shs. (3) 1,256,299,943,000 Development Expenditure Shs. (4) Total Shs. (5) 126,638,005,000 1,382,937,948,000 38,371,992,000 38,314,845,000 76,686,837,000 55,832,858,000 29,055,541,000 84,888,399,000 15,074,774,000 3,000,000,000 18,074,774,000 312,961,378,000 46,365,026,000 359,326,404,000 146,657,212,000 15,866,110,000 162,523,322,000 136,425,261,000 44,483,728,000 180,908,989,000 49,246,819,000 5,038,992,000 54,285,811,000 3,198,126,934,000 54,867,636,000 3,252,994,570,000 9 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 039 040 041 042 043 044 045 046 047 (2) The Salaries, expenses Development and Expenditure the of National Service The Salaries, expenses Development and Expenditure the of Judiciary Fund The Salaries, expenses Development and the of Expenditure of Ministry Constitutional and Legal Affairs The Salaries, expenses Development and the Expenditure of National Assembly Fund The Salaries, expenses Development and Expenditure the of Ministry of Agriculture The Salaries, expenses Development and Expenditure the of Ministry of Industry and Trade The Salaries, expenses Development and Expenditure the of National Audit Office of Tanzania The Salaries, expenses Development and Expenditure the of Ministry of Education, Science and Technology The Salaries, expenses and Development Expenditure of the RAS Simiyu Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 626,273,760,000 19,929,926,000 646,203,686,000 264,941,744,000 22,691,200,000 287,632,944,000 65,459,975,000 94,862,320,000 160,322,295,000 207,992,798,000 17,028,982,000 225,021,780,000 131,639,854,000 567,345,730,000 698,985,584,000 104,122,530,000 33,690,103,000 137,812,633,000 120,396,661,000 11,828,000,000 132,224,661,000 697,841,881,000 1,696,581,948,000 2,394,423,829,000 230,142,581,000 56,296,471,000 286,439,052,000 10 No. 1 The Appropriation Act, 2026 Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 90,514,293,000 71,634,962,000 162,149,255,000 80,652,044,000 1,039,542,570,000 1,120,194,614,000 156,735,167,642 170,249,506,000 181,271,712,000 351,521,218,000 72,635,733,000 138,406,372,000 211,042,105,000 652,236,871,000 1,148,025,187,000 1,800,262,058,000 50,137,801,000 57,886,442,000 108,024,243,000 227,266,694,000 60,629,104,000 287,895,798,000 17,406,757,000 0 17,406,757,000 Vote No Ambit (1) 048 049 050 051 052 053 054 055 (2) The Salaries, expenses Development and Expenditure the of Ministry of Lands, Housing and Human Settlements Development The Salaries, expenses Development and Expenditure the of Ministry of Water o/w Direct Transfer to National Water Investment Fund (70% of the source) The Salaries, expenses Development and Expenditure the of Ministry of Finance The Salaries, expenses Development and the Expenditure of Ministry of Home Affairs The Salaries, expenses Development and Expenditure the of Ministry of Health The Salaries, expenses Development and Expenditure the of Ministry of Community Development, Gender, Women and Special Groups The Salaries, expenses and Development Expenditure of the RAS Njombe The Salaries, expenses Development and Expenditure the of Commission for Human and Good Rights Governance 11 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 056 057 058 059 061 062 063 - (2) The Salaries, expenses Development and of Expenditure the Regional PMO Administration and Government Local Authorities o/w Direct Transfer to TARURA (70% of the source) The Salaries, expenses Development and Expenditure the of Ministry of Defence and National Service The Salaries, expenses Development and Expenditure the of Ministry of Energy o/w Direct Transfer to Rural Energy Fund (70% of the source) The Salaries, expenses and Development Expenditure of the Law Reform Commission The Salaries, expenses Development and Expenditure the of Independent National Electoral Commission The Salaries, expenses Development and Expenditure the of Ministry of Transport o/w Direct Transfer to Railway Development Fund the (70% of source) The Salaries, expenses and Development Expenditure of the RAS Geita Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 117,528,187,000 1,392,871,603,000 1,510,399,790,000 578,420,187,015 35,554,768,000 351,736,091,000 387,290,859,000 63,036,293,000 2,462,364,836,000 2,525,401,129,000 357,231,572,020 12,111,659,000 0 12,111,659,000 10,666,550,000 18,380,890,000 29,047,440,000 126,041,236,000 2,746,696,846,000 2,872,738,082,000 269,695,939,512 319,474,111,000 80,699,711,000 400,173,822,000 12 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 065 066 067 068 069 070 071 072 073 and (2) The Salaries, expenses Development and Expenditure the of PMO-Labour, Employment Relations The Salaries, expenses Development and Expenditure the of Planning Commission The Salaries, expenses Development and of Expenditure the Public Service Recruitment Secretariat The Salaries, expenses Development and the Expenditure of of Ministry and Communication Information Technology The Salaries, expenses Development and the of Expenditure Ministry of Natural Resources and Tourism The Salaries, expenses and Development Expenditure of the RAS Arusha The Salaries, expenses and Development Expenditure of the RAS Pwani The Salaries, expenses and Development Expenditure of the RAS Dodoma The Salaries, expenses and Development Expenditure of the RAS Iringa Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 29,997,075,000 11,812,374,000 41,809,449,000 39,322,083,000 9,319,512,000 48,641,595,000 17,883,739,000 1,408,828,000 19,292,567,000 13,146,172,000 209,443,279,000 222,589,451,000 274,044,425,000 64,301,445,000 338,345,870,000 376,734,321,000 135,493,934,000 512,228,255,000 389,545,741,000 118,190,447,000 507,736,188,000 380,228,461,000 135,529,961,000 515,758,422,000 257,955,620,000 56,977,573,500 314,933,193,500 13 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 074 075 076 077 078 079 080 081 082 083 084 (2) The Salaries, expenses and Development Expenditure of the RAS Kigoma The Salaries, expenses and Development Expenditure of the RAS Kilimanjaro The Salaries, expenses Development and Expenditure of the RAS Lindi The Salaries, expenses Development and Expenditure of the RAS Mara The Salaries, expenses and Development Expenditure of the RAS Mbeya The Salaries, expenses and Development Expenditure of the RAS Morogoro The Salaries, expenses and Development Expenditure of the RAS Mtwara The Salaries, expenses and Development Expenditure of the RAS Mwanza The Salaries, expenses Development and Expenditure of the RAS Ruvuma The Salaries, expenses Development and Expenditure of the RAS Shinyanga The Salaries, expenses and Development Expenditure of the RAS Singida Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 267,908,036,000 73,360,378,500 341,268,414,500 338,912,393,000 76,961,213,000 415,873,606,000 201,322,045,000 57,484,939,000 258,806,984,000 347,446,106,000 81,924,623,000 429,370,729,000 403,542,212,000 90,762,166,500 494,304,378,500 455,237,795,000 102,704,818,500 557,942,613,500 266,632,408,000 68,769,318,500 335,401,726,500 515,989,837,000 125,423,386,000 641,413,223,000 300,668,769,000 75,356,157,000 376,024,926,000 259,375,881,000 70,454,185,000 329,830,066,000 238,601,425,000 65,023,569,500 303,624,994,500 14 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 085 086 087 088 089 090 091 092 093 094 (2) The Salaries, expenses and Development Expenditure of the RAS Tabora The Salaries, expenses Development and Expenditure of the RAS Tanga The Salaries, expenses and Development Expenditure of the RAS Kagera The Salaries, expenses and Development Expenditure of the RAS Dar es Salaam The Salaries, expenses and Development Expenditure of the RAS Rukwa The Salaries, expenses and Development Expenditure of the RAS Songwe The Salaries, expenses and Development Expenditure of the Drug Control and Enforcement Authority The Salaries, expenses Development and Expenditure the of Tanzania Commission for AIDS The Salaries, expenses Development and Expenditure the of Immigration Services Department The Salaries, expenses Development and of Expenditure the Public Service Commission Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 324,234,208,000 96,682,540,500 420,916,748,500 423,721,932,000 101,117,740,000 524,839,672,000 368,542,740,000 102,552,062,500 471,094,802,500 719,826,326,000 290,702,421,000 1,010,528,747,000 167,991,515,000 35,599,839,000 203,591,354,000 195,891,580,000 59,842,887,500 255,734,467,500 31,773,174,000 1,314,506,000 33,087,680,000 7,772,971,000 4,908,284,000 12,681,255,000 177,575,216,000 119,485,448,000 297,060,664,000 12,354,903,000 500,176,000 12,855,079,000 15 No. 1 The Appropriation Act, 2026 Vote No Ambit (1) 095 096 098 099 100 101 104 Sub Total Votes 092 (2) The Salaries, expenses Development and Expenditure of the RAS Manyara The Salaries, expenses Development and the of Expenditure Ministry of Information, Culture, Arts and Sports The Salaries, expenses Development and Expenditure the of Ministry of Works o/w Direct Transfer to TANROADS (70% of the source) The Salaries, expenses Development and Expenditure the of Ministry of Livestock Development and Fisheries The Salaries, expenses Development and the of Expenditure Ministry of Minerals The Salaries, expenses Development and the Expenditure of Chief of Office Parliamentary Draftsman The Salaries, expenses Development and the of Expenditure President's Office - Youth Development Direct Transfer to AIDS Trust Fund Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 292,440,438,000 70,288,363,500 362,728,801,500 67,137,069,000 458,190,788,000 525,327,857,000 97,104,935,000 2,467,336,479,000 2,564,441,414,000 618,216,320,705 98,279,420,000 335,099,705,000 433,379,125,000 108,434,819,000 78,774,558,000 187,209,377,000 24,239,506,000 0 24,239,506,000 30,104,264,000 5,853,034,000 35,957,298,000 39,671,287,129,000 20,819,776,391,000 60,491,063,520,000 64,012,491,600 16 No. 1 The Appropriation Act, 2026 Vote No Ambit (2) Transfer Transfer Transfer to Health to National Direct Universal Insurance Fund Direct to Tanzania Cashewnut Board Direct Tanzania Parks (TANAPA) Transfer Direct Ngorongoro Conservation Authority (NCAA) Transfer Direct Contingency Fund PST Direct Tanzania Authority (TRA) to Revenue Transfer Area to - to (1) 052 043 069 069 021 021 Sub Total Direct Transfers Grand Total Recurrent Expenditure Shs. (3) Development Expenditure Shs. (4) Total Shs. (5) 193,519,348,100 284,502,389,400 532,759,860,900 249,652,549,600 372,829,551,700 145,853,516,500 1,843,129,707,800 62,334,193,227,800 Passed by the National Assembly on the 23rd June, 2026 BARAKA ILDEPHONCE LEONARD, Clerk of the National Assembly 17
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