The Motor Vehicles (Tax on Registration and Transfer) Act

1. In the case of a motorcycle, twenty seven thousand shillings (27,000/=).

2. In the case of a motor vehicle of carrying capacity of up to three tonnes, or sixteen passengers including the driver, the motor vehicle transfer tax shall be the tax payable in accordance with paragraph 4 and in addition, thirty thousand shillings.

3. Notwithstanding paragraphs 1 and 2 of this Schedule, where value added tax under the Value Added Tax Act has been paid in respect of a motor vehicle or where there exists an exemption order exempting a motor vehicle from value added tax, the transfer tax payable in respect of that motor vehicle, notwithstanding the cylinder capacity of that motor vehicle, shall be fifty thousand shillings (50,000/=).

4. In the case of any motor vehicle of a carrying capacity exceeding three tonnes or sixteen passengers including the driver and the maximum cylinder capacity of which is within the range specified in the first column of the table below, the motor vehicle transfer tax shall be- (a) where the transfer takes place within three years immediately following that vehicle’s first registration in Tanzania, the sum of money specified opposite to it in the second column of that table; (b) where the transfer takes place after three years from the date of the first registration but within six years of it, the sum of money specified opposite to it in the third column of that table; (c) where the transfer takes place after six years from the date of the first registration but within nine years of it, the sum of money specified opposite to it in the fourth column of that table; and (d) where the transfer takes place after nine years from the date of the first registration, the sum of money specified opposite to it in the fifth column of the table. 423 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023] TABLE OF RATES OF TAX ON TRANSFER FIRST COULUMN SECOND COLUMN THIRD COLUMN FOURTH COLUMN FIFTH COLUMN Range of cylinder capacity Where transfer Where transfer Where transfer Within three years after three years but within six years after six years but within nine years Where transfer after nine years Shs. 500 Cts. Shs. Cts. Shs. Cts. Shs. 00 1,500 00 750 00 250 Cts. 00 600 00 1,750 00 875 00 350 00 (i) Not exceeding 1200c.c (ii) Exceeds 1200c.c but does not ex- ceed1500c.c. (iii) Exceeds 750 00 2,000 00 1,000 00 450 00 1500c.c but does not ex- ceed 1750cc (iv) Exceeds 1,000 00 2,500 00 1,250 00 600 00 1750c.c.but does not ex- ceed 2000cc (v) Exceeds 1,250 00 3,000 00 1,500 00 750 00 2000c.c.but does not ex- ceed 2250cc (vi) Exceeds 2250c.c. 1,500 00 5,000 00 2,500 00 1,250 00 424 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.