The Finance Act, 2026

This section says the Act may be cited as the Finance Act, 2026.

This provision says the Act starts operating on 1 July 2026.

This Part must be read together with the Bank of Tanzania Act, which is called the principal Act, and the section is an amendment to section 35.

This section amends section 35(2) by replacing “eighteen percentum” with “fourteen percentum”.

This Part is to be read together with the Electronic Transactions Act, which is called the principal Act here.

This provision amends section 13 of the principal Act and lets the Minister responsible for finance prescribe, by Gazette order, that certain payments must be made electronically.

This Part must be read together with the Excise (Management and Tariff) Act, which is called the principal Act.

Section 8 amends section 126 to require annual adjustment of specific excise duty rates, impose excise duty on certain electronic services supplied by non-residents to unregistered residents, and set excise duty rates for imported vehicles by age band.

This section amends the principal Act by inserting a new provision after section 146A, titled “Remission on framework agreements”.

The Minister may remit excise duty for certain mining licence holders, with Cabinet approval and Gazette publication, but not for petroleum products.

The principal Act is amended in the Fourth Schedule by deleting specified headings.

This section amends the First Schedule of the principal Act, replacing one figure with 200,000,000 and changing table text about when tax is payable.

The text appears to set turnover-based bands and NIL amounts, including a first-12-month period after obtaining a Taxpayer Identification Number.

This provision lists monetary amounts and turnover-based charges for commencing business.

An eligible individual must apply for an exemption, and the Commissioner may grant it if satisfied the conditions are met.

This Part is to be read together with the Investment and Special Economic Zones Act, which this provision calls the principal Act.

This section amends section 19(3) of the principal Act by inserting a new paragraph after paragraph (b) and renumbering later paragraphs.

This section changes a schedule amount from 95,000 shillings to 150,000 shillings.

This section amends the principal Act’s First Schedule by adding wording about a withholding value added tax statement and by deleting and renaming items in paragraph 2(1).

This provision amends the First Schedule by inserting a new item 17 in Part A for the Export Tax Act, Cap. 196.

18.06, 19.05, 20.05, 20.08, 20.09, 21.03, 21.06,

22.01, 22.02, 22.03, 22.04, 22.05, 22.06, 22.08,

This provision substitutes the listed items and uses a table with headings for H.S. Code No., Description, Unit, Old Excise rate, and New Excise rate.

This provision lists heading 1517.10.00 for margarine and certain edible mixtures or preparations of animal, vegetable, or microbial fats or oils.

Imported margarine, excluding liquid margarine, is listed with charges of Tshs. 500 per kg and Tshs. 540 per kg.

This tariff entry sets per-kilogram charges for certain sugar confectionery, including chewing gum, with different amounts for imported goods and nil for locally produced goods in some lines.

This provision lists tariff amounts for certain chocolate and cocoa-containing food preparations, including imported and locally produced goods.

This tariff line lists customs duty amounts for certain bakers’ wares, including sweet biscuits and other goods, with different rates for locally produced and imported items.

This section lists tariff rates in Tanzanian shillings per kilogram for several vegetable and fruit products, with different rates for locally produced and imported goods.

Lists fruit juice goods under heading 20.09 and references Tshs.

This line identifies tariff item 2103.20.00 for tomato ketchup and other tomato sauces.

This provision lists import tariff amounts in Tanzanian shillings per kilogram for certain goods.

The text lists amounts in Tanzanian shillings per kilogram.

This provision lists tariff entries and rates for certain waters and other non-alcoholic beverages, including bottled mineral and aerated waters.

The provision lists a rate of 76.10 per litre for certain beverages and related products under specific HS codes.

This line lists tariff text for malt beer (stout and porter) and distinguishes beer made from 100% locally grown barley from beer made from wholly or partially imported barley.

The text lists two amounts, 630.00 per litre and Tshs. 928 per litre, but gives no clear rule or subject.

This fragment lists per-litre amounts in Tanzanian shillings for items mentioned in the Finance Act, 2026.

This provision lists tariff items for grape wines and grape must, including subcategories based on container size and domestic grape content.

The text lists litre-based amounts in Tanzanian shillings.

The text lists two monetary figures: 215.00 per litre and Tshs. 5,615 per litre.

The text lists two amounts in Tanzanian shillings per litre.

The text states an amount of Tshs. 6,064.20 per litre.

This text lists several amounts, including per-litre figures, in Tanzanian shillings.

This provision lists tariff-style product descriptions for vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, including container size and grape-content thresholds.

This provision lists tariffs or duty rates for certain fermented beverages, including cider and beer, with amounts stated in Tanzanian shillings per litre.

This provision lists amounts expressed per litre in Tanzanian shillings.

The text lists several Tanzanian shilling amounts per litre.

This provision lists a rate of Tshs. 1,057.2 per litre for item 2206.00.90 (other).

This provision lists several beverage and alcohol product categories and shows a charge of Tshs. 1 per litre for the listed items.

The text lists several Tanzanian shilling amounts per litre.

This provision lists tax rates for certain alcoholic drinks and tobacco products.

This provision lists tariff amounts for several tobacco products, measured per kilogram in Tanzanian shillings.

This provision lists several cement products and shows a price of Tshs. 20 per kg for the listed items.

The text lists amounts expressed as Tshs. 20 per kg, repeated, and also shows 21.60 per kg at the start.

The text lists a rate of Tshs. 20 per kg for locally manufactured and imported items.

This provision lists certain petroleum oil products and subcategories, including motor spirit, illuminating kerosene, and gas oil, with a TZS amount shown for the listed items.

Residual fuel oils with a kinematic viscosity of 125 centistrokes are listed at TZS 80 per litre.

The text shows amounts stated per litre, including 86.40 per litre and TZS 80 per litre.

The text lists a rate of 86.40 per litre for the goods named after it.

This provision lists tariff items for specified imported goods and gives per-kilogram charges for some items.

This text classifies certain lubricating preparations and related products under tariff heading 34.03, including “3403.19.00 — Other” lubricating oils preparations.

This text lists tariff-style rates for lubricating oils and grease preparations, including amounts per cubic meter and per kilogram.

The text lists tariff-style amounts for certain goods, including rates per cubic meter and per kilogram.

This tariff line lists imported media items and shows amounts of Tshs. 400 per kg and Tshs. 432 per kg.

The text shows a rate of 59.40 per unit and refers to deleting the whole of Headings 33.03 and 33.04.

The excise rate for perfumes and toilet waters is changed from 10% to 15%.

This item lists tariff lines and rates for certain beauty and skincare preparations, including make-up, sunscreen/suntan preparations, and manicure or pedicure preparations.

This text lists tariff headings and product descriptions for several cosmetic and toilet preparations, with corresponding units and duty rates.

This provision shows a 10% new excise rate for imported other footwear under heading 6402.99.00.

Imported artificial foliage, flowers, fruit and parts thereof are listed with a 20% excise rate.

This provision amends tariff entries and sets new excise rates for certain electric heating appliances and a motor vehicle heading.

This Part must be read together with the Export Tax Act, which is called the principal Act.

The principal Act is amended in the Schedule.

For waste and scrap of paper or paperboard under Heading 47.07, the rate is 30% of FOB or TZS 200 per kilogram, whichever is higher.

This section amends a schedule listing items and their HS codes, including cotton cake, sunflower cake, wheat bran, rice bran, maize bran, quartz sands, and feldspar.

The text sets a charge as 10% of FOB or TZS 200 per kilogram, whichever is higher.

This section says this Part must be read together with the Fair Competition Act, which is called the principal Act.

Section 88 is amended so that the Tribunal gets 0.5% of gross revenue collected from each regulatory authority, and the money must be remitted monthly to the Tribunal’s Bank of Tanzania account.

This Part is to be read together with the Gaming Act.

Section 34 is amended to split specified gambling revenue between the AIDS Trust Fund and the Universal Health Insurance Fund.

This Part is to be read together with the Imports Control Act, which is called the principal Act.

The levy does not apply to qualifying goods from East African Community Partner States, unless the proviso applies.

This section amends the Schedule to the principal Act by changing one HS code, adding an exclusion to one item, and beginning a new item after item 28.

The text lists several goods and percentage rates, but the exact rule is not fully clear from the excerpt alone.

This appears to be a section heading for Part IX amending the Income Tax Act (Cap. 332).

This section says this Part must be read together with the Income Tax Act, which it calls the principal Act.

This section amends section 10(3)(b) of the principal Act and replaces it with new wording about agreements for strategic projects, public interest, certain mining framework agreements, and approved strategic investments.

This section amends section 33A of the principal Act by changing “thirty” to “fifteen” in subsection (1) and expanding the proviso to include specified categories of companies.

This section replaces the proviso in section 44(1) with a rule for how to calculate the cost of an asset when a person later realises or transfers it after an earlier exempted gain.

This provision amends section 116(1) by replacing the word “two” with “three”.

This section amends the principal Act by repealing section 116A and replacing it with new text about single instalment tax on sale of forest produce.

A resident person who is an instalment payer and receives payment for sale of forest produce must pay income tax as a single instalment equal to 2% of the gross payment.

The Act is amended to add a new subparagraph covering a person who has paid single installment tax under section 116A.

This Part is to be read together with the Land Act, which is called the principal Act.

This section amends the principal Act by repealing section 36 and replacing it with new wording starting with “Collection and distribution of land rent”.

Money collected as land rent under the Act must be paid into the Consolidated Fund, with stated shares then disbursed for surveying land and for rent collection and recovery.

This Part is to be read together with the Local Government Authorities (Rating) Act, which is called the principal Act.

This section changes the Act’s wording by replacing “Commissioner General” with “Director” and removing “or the Commissioner General” from several sections.

This provision amends section 3 of the principal Act by replacing the definition of “authority” and deleting other defined terms.

This provision amends section 4 of the principal Act by deleting subsections (2) and (4) and renumbering subsection (3) as subsection (2).

This provision amends section 14(d) by deleting specified words.

This provision amends section 16 of the principal Act by deleting subsection (4) and renumbering subsection (5) as subsection (4).

This section says the principal Act is amended by inserting new text after section 16, but the provided text is incomplete.

Every Council is the rating authority for its area, and no other authority may make or levy a rate there, unless special provisions in this Act or another enactment apply.

This provision amends section 19 of the principal Act by removing the words “by Tanzania Revenue Authority”.

A person must pay property rate when paying for electricity, or by another method prescribed by the relevant rating authority.

This provision changes the penalty text in section 33 to a fine, imprisonment, or both.

This section amends the principal Act by repealing section 44.

This provision amends section 45 of the principal Act by deleting subsections (6) and (7).

This section amends the principal Act by adding new text after section 46 about proceedings against persons entitled to rents of rateable property.

A local government authority may pursue unpaid rates against certain people connected with the property when the rate payer is in default and outside the magistrate’s jurisdiction.

This section amends the principal Act by repealing section 49 and replacing it with new text about interest on unpaid rates.

If a rate is unpaid after it is due, interest may be charged on it from a date at least 14 days after it became due, as set by the local government authority.

This section amends the principal Act by repealing section 51 and replacing it with a new provision titled “Refusal by occupier to disclose name of owner.”

If an occupier of rateable property refuses, omits, or misstates the owner or rent-recipient details when asked by a local government authority or collector of rates, the occupier commits an offence and may be fined.

This provision amends the principal Act by repealing section 53.

This section says this Part must be read together with the Local Government Finance Act, which it calls the principal Act.

Section 4 is amended to delete the definition of “Tanzania Revenue Authority.”

This provision changes section 6(1) of the principal Act by replacing “twenty percent” with “ten percent” in paragraph (s).

This provision amends section 7(1) by changing “twenty percent” to “ten percent” in paragraph (x).

This section amends the principal Act by repealing section 34 and replacing it with new text.

Local government authorities must collect and account for property rates and advertisement fees for billboards, posters, and hoarding. The finance minister may set fees and arrange how those fees and property rates are managed and disbursed by Gazette order.

Local government authorities must set aside 15% of their own-source revenue and use it for specified purposes.

This Part must be read together with the Mining Act, which is called the principal Act.

The principal Act is amended by adding a new item called “Mineral Survey Fund” immediately after section 149.

A Mineral Survey Fund is established to finance geoscientific surveys, with revenue deposited into a special Bank of Tanzania account and administered by the Commissioner.

This Part is to be read together with the Motor Vehicle (Tax on Registration and Transfer) Act.

This Part must be read together with the National Planning Commission Act, which is called the principal Act here.

Section 59 amends section 6 of the principal Act by adding a new item on assessing national development projects and defining that term.

This Part must be read together with the Railways Act, which is called the principal Act.

Section 72 is amended to add a rule for how railway development levy revenue must be remitted and to insert new tariff wording for sheath contraceptives of HS Code 4014.10.00.

This section says this Part must be read together with the Road and Fuel Tolls Act, which it calls the principal Act.

This section amends the principal Act by repealing section 5 and replacing it with new text.

Fuel toll money must be split among specified agencies, funds, and accounts.

This Part must be read together with the Road Traffic Act, which is called the principal Act.

A person must not use a motor vehicle or trailer on any road unless it is registered, exempted, or covered by the Zanzibar registration/payment condition stated here.

This Part must be read together with the Stamp Duty Act, which is called the principal Act.

This section amends the definition of “lease” by inserting the words “movable property” after “property.”

This section amends section 65 by replacing one wording with another.

This section changes several amounts in a Schedule of the principal Act, replacing some fixed sums with higher amounts and one item with 0.5% of the value.

The provision amends the fee for a partnership instrument based on the partnership capital.

This section says this Part must be read together with the Tax Administration Act, which is called the principal Act.

This section amends the principal Act by inserting material immediately after section 8, introducing a “Framework agreement” heading or text.

The Minister must publish a notice in the Gazette specifying a framework agreement for a tax law.

A person who becomes potentially liable to pay tax from employment, business, or investment must apply for a Tax Identification Number within 15 days of starting that activity.

Construction and extractive industry entities must electronically disclose contractor and subcontractor names to the Commissioner General within 30 days after entering the contract.

This section amends section 62(11) of the principal Act by replacing one cross-reference with another.

This provision amends section 67 of the principal Act by deleting paragraph (d), renaming paragraph (e) as paragraph (d), and deleting the proviso after subsection (2).

If charged assets are perishable goods, the Commissioner General may sell them by auction or private treaty.

This section changes the tax shortfall amount in section 90(2)(c).

This section amends the principal Act by inserting a new provision after section 94 on an offence concerning abuse of exemption or remission, but the operative text is truncated.

A person who got a tax exemption or remission under a government framework agreement must use the exempted goods only for the approved purpose, must not transfer them without the Commissioner’s approval, and must not use false or misleading statements to get the exemption.

This section changes section 95(1) of the principal Act by replacing one phrase with another.

This section says this Part must be read together with the Tanzania Commission for AIDS Act, which is called the principal Act.

This provision amends section 18(1) of the principal Act by replacing certain words and figures.

This section says the Part must be read together with the Tax Revenue Appeals Act, which is called the principal Act.

Section 8 of the principal Act is changed so that the reference to “Part VII” is replaced with “Part VIII”.

This provision amends section 23 of the principal Act.

This section says this Part must be read together with the Tanzania Revenue Authority Act, called the principal Act.

This text amends item numbering and deletes specified items in the listed Parts.

This section says this Part must be read together with the Universal Health Insurance Act, which is called the principal Act.

This section amends section 25(3) of the principal Act, including two TZS 20 charges and a paragraph renumbering.

This section says this Part must be read together with the Value Added Tax Act, which is called the principal Act.

This section amends section 5 to set different withholding tax treatment for goods and services and to apportion mixed supplies 3:2 between goods and services.

This amendment adds a VAT exemption for certain goods or services supplied to mining licence holders with a Government framework agreement, if the agreement provides for the exemption.

This amendment changes section 11 by removing an existing proviso and adding a new requirement tied to requirements the Minister may prescribe by Gazette order.

This section amends section 51 and says that, in certain digital service situations, the operator of the online intermediation service or digital market place is treated as the supplier.

Withholding agents must pay withheld VAT to the Commissioner within 10 days after each tax period, and must file a withholding VAT statement within 10 days of the following month if they are required to withhold VAT under section 5(5).

This section amends the principal Act’s Schedule, including changes to items in Part I.

This section amends listed tariff items and dates for certain goods, including fishing yarn, dairy packaging materials, manufactured garments from locally grown cotton, and LPG smart meters.

The text refers to importing electric vehicle charging stations under H.S. Code 8504.40.00 by a vehicle charging service provider.

This Part must be read together with the Vocational Education and Training Act, which is called the principal Act.

This section amends section 19(1) by replacing “by the Government” with “through Government subvention” in paragraph (a).

This section says this Part must be read together with the Wildlife Conservation Act, which it calls the principal Act.

The principal Act is amended by deleting the word “concession” from section 8(3)(b)(iv).