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 13ones, 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. 13 The Motor Vehicles (Tax on Registration and Transfer) Act [CAP.124 R.E. 2019] TABLE OF RATES OF TAX ON TRANSFER FIRST COULUMN Range of cylinder capacity SECOND COLUMN Where transfer within three years THIRD COLUMN Where transfer after three years but within six years FOURTH COLUMN Where transfer after six years but within nine years FIFTH COLUMN Where transfer after nine years (i) Not exceeding 1200c.c (ii).Exceeds 1500c.c but does not exceed 1500c.c. (iii).Exceeds 1500c.c but does not exceed 1750c.c. (iv).Exceeds 1750c.c. but does not exceed 2000c.c. (v).Exceeds 2000c.c. but does not exceed 2250 c.c. (vi). Exceeds 2250c.c. Shs. 500 Cts. 00 Shs. 1,500 Cts. 00 Shs. 750 Cts. Shs. 250 00 Cts. 00 600 00 1,750 00 875 00 350 00 750 00 2,000 00 1,000 00 450 00 1,000 00 2,500 00 1,250 00 600 00 1,250 00 3,000 00 1,500 00 750 00 1,500 00 5,000 00 2,500 00 1,250 00 _______________________ 14