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Tanzania
Tools 2025/26

Tax calculators, PDF workspace, currency tools and more — all built for Tanzania. Tax tools updated for Finance Act 2025.

Finance Act 2025 TRA compliant Loading… Free forever
About Tanzania

Tanzania Tax & Finance Overview

Tanzania's tax system is overseen by the Tanzania Revenue Authority (TRA) and applies a progressive Pay-As-You-Earn (PAYE) structure with rates from 0% to 30% on employment income, all denominated in the Tanzanian Shilling (TZS). The first TSh 270,000 of monthly income is exempt from tax, providing meaningful relief for lower-income workers. Beyond PAYE, Tanzanian employees in the private sector contribute 10% of their gross salary to the National Social Security Fund (NSSF), with employers matching this at 10%, resulting in a combined 20% social security contribution with no upper earnings cap. Public sector employees instead contribute to the Public Service Social Security Scheme (PSSSF) at different rates. Employers with ten or more staff must also pay a 3.5% Skills Development Levy (SDL) on gross payroll, plus a 0.5% Workers' Compensation Fund (WCF) contribution. Tanzania's fiscal year runs from July to June, and the Finance Act 2025 governs the current 2025/26 period. VAT is charged at 18% on most goods and services, with exemptions for unprocessed foodstuffs, medical supplies, and educational materials. Businesses exceeding TSh 100 million in annual turnover must register for VAT. AfroTools provides free PAYE calculators, NSSF contribution tools, SDL estimators, and net salary breakdown calculators specifically calibrated for Tanzania. All tools are updated for the 2025/26 fiscal year and reflect TRA-compliant tax tables to help Tanzanian workers and employers calculate their obligations accurately.

Finance Act 2025 in effect (1 July 2025). PAYE bands remain progressive from 0% (up to TSh 270,000/month) to 30%. NSSF: 20% of gross salary (10%+10%), no cap. SDL: 3.5% for employers with 10+ employees. Fiscal year: July–June.

Tools

All Tanzania Tools

Tax calculators, document tools, and more — built specifically for Tanzania or available across all 54 African countries.

Reference

Quick Reference — TRA 2025/26 Rates

Official TRA tax bands, NSSF, SDL, and VAT rates for the 2025/26 fiscal year.

PAYE Bands
NSSF / PSSSF
Employer Levies
VAT
Monthly Taxable Income (TSh)Annual EquivalentRate
TSh 0 – 270,000TSh 0 – 3,240,000/yr0%
TSh 270,001 – 520,000TSh 3,240,001 – 6,240,000/yr8%
TSh 520,001 – 760,000TSh 6,240,001 – 9,120,000/yr20%
TSh 760,001 – 1,000,000TSh 9,120,001 – 12,000,000/yr25%
TSh 1,000,001 – 3,000,000TSh 12,000,001 – 36,000,000/yr30%
Above TSh 3,000,000Above TSh 36,000,000/yr30%
ComponentDetailsRate
NSSF — Employee (private)On gross salary10%
NSSF — Employer (private)Matched10%
PSSSF — Employee (public)On gross salary5%
PSSSF — Employer (public)Government15%
Upper capNo ceilingUncapped
LevyRateApplies To
SDL3.5%Employers with 10+ employees
WCF0.5%All employers
City Service LevyVariesMunicipal areas
CategoryExamplesRate
Standard-ratedMost goods & services18%
Zero-ratedExports, certain food, agri inputs0%
ExemptUnprocessed food, medical, educationExempt
Registration thresholdTurnover exceedingTSh 100M
What Changed

Key 2025/26 Facts

Important updates from the Finance Act 2025.

📋 For Employees

  • First TSh 270,000/month is tax-free
  • NSSF (10%) deducted before PAYE
  • Top rate: 30% above TSh 1,000,000/month
  • Housing benefit taxed at market value/15%/employer cost
  • Non-residents: flat 30%
  • Capital gains on shares: 10% for residents

🏢 For Employers

  • NSSF employer: 10% of gross (no cap)
  • SDL: 3.5% of gross payroll (10+ employees)
  • WCF: 0.5% of gross payroll
  • PAYE/SDL: 7th of following month
  • NSSF/WCF: end of following month
  • Succession plans required for expat roles

⚠️ Compliance Deadlines

  • PAYE + SDL: 7th of following month
  • VAT returns: 20th of following month
  • NSSF / WCF: end of following month
  • Provisional tax: end of each quarter
  • Annual returns: 30 June
  • Fiscal year: 1 July – 30 June

📚 Legal Sources

  • Income Tax Act, 2004 (Cap 332)
  • Finance Act 2025
  • NSSF Act, 1997
  • Skills Development Levy Act, 1999
  • Workers Compensation Act, 2008
  • VAT Act, 2014 (Cap 148)