Finance Act 2025
This section states the short title of the Act: the Finance Act, 2025.
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- Finance Act 2025
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Statute overview
About this statute
This section states the short title of the Act: the Finance Act, 2025. This section says the Act starts operating on 1 July 2025. This Part is to be read together with the Airport Service Charge Act, which is called the principal Act. This provision amends section 3 of the principal Act by changing “ten” to “eleven” and “forty” to “40.4”. This provision changes section 7 of the principal Act by replacing “last working” with “20th” in subsections (1) and (3).
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Provisions of Finance Act 2025
Showing 213 of 213
Part
PART I
- 1 Verify source ↗
This Act may be cited as the Finance Act, 2025
AI-assisted research summary: This section states the short title of the Act: the Finance Act, 2025.
1. This Act may be cited as the Finance Act, 2025. Commence- ment - 2 Verify source ↗
This Act shall come into operation on the 1st day of
AI-assisted research summary: This section says the Act starts operating on 1 July 2025.
2. This Act shall come into operation on the 1st day of July, 2025. 4 No. 11 The Finance Act, 2025 PART II AMENDMENT OF THE AIRPORT SERVICE CHARGE ACT, (CAP. 365) Construction Cap. 365
Part
PART II
- 3 Verify source ↗
This Part shall be read as one with the Airport
AI-assisted research summary: This Part is to be read together with the Airport Service Charge Act, which is called the principal Act.
3. This Part shall be read as one with the Airport Service Charge Act, hereinafter referred to as the “principal Act”. Amendment of section 3 Amendment of section 7 - 4 Verify source ↗
The principal Act is amended in section 3, by
AI-assisted research summary: This provision amends section 3 of the principal Act by changing “ten” to “eleven” and “forty” to “40.4”.
4. The principal Act is amended in section 3, by- (a) deleting the word “ten” appearing in subsection (2) and substituting for it with the word “eleven”; and (b) deleting the word “forty” appearing in subsection (3) and substituting for it figure “40.4”. - 5 Verify source ↗
The principal Act is amended in section 7, by
AI-assisted research summary: This provision changes section 7 of the principal Act by replacing “last working” with “20th” in subsections (1) and (3).
5. The principal Act is amended in section 7, by- (a) deleting the words “last working” appearing in subsection (1) and substituting for them the figure “20th”; and (b) deleting the words “last working” appearing in subsection (3) and substituting for them the figure “20th”. PART III AMENDMENT OF THE BANKING AND FINANCIAL INSTITUTIONS ACT, (CAP. 342) Construction Cap. 342
Part
PART III
- 6 Verify source ↗
This Part shall be read as one with the Banking and
AI-assisted research summary: This Part is to be read together with the Banking and Financial Institutions Act.
6. This Part shall be read as one with the Banking and Financial Institutions Act, hereinafter referred to as the “principal Act”. Addition of section 39A - 7 Verify source ↗
The principal Act
AI-assisted research summary: The principal Act is amended by adding a new provision after section 39 titled “Loss minimiser mandate.”
7. The principal Act is amended by adding immediately after section 39 the following: “Loss minimiser mandate - 39A Verify source ↗
(1) The DIB may,
AI-assisted research summary: The DIB may support a bank or financial institution by lending, making deposits, issuing guarantees, or buying assets, but only within the stated cost limit and purpose. The Bank must set actions and restrictions for use of those funds, and supported institutions are placed under Bank supervision.
39A.-(1) The DIB may, in consultation with the Bank where it considers appropriate for the purpose of reducing the risk or averting threatened loss to the Fund, on such terms and conditions as it may prescribe, lend, place deposit with, issue guarantee or purchase 5 No. 11 The Finance Act, 2025 the assets of a bank or financial institution, provided that the amount placed as deposit, lent, used to purchase assets or issued as a guarantee is limited to costs which would be incurred in a payout of in liquidation. depositors insured (2) For the purpose of ensuring that the funds advanced under subsection (1) are used solely to resolve a weakening bank or financial institution, the Bank shall, in consultation with DIB, prescribe actions and restrictions to be observed by the bank or financial institution. (3) A bank or financial institution in respect of which funds have been advanced by DIB shall be under supervision of the Bank. (4) Nothing in subsection (1) shall be construed to mean that the DIB shall provide any financial assistance in circumstances other than for resolution of the contributor to the Fund.”. PART IV AMENDMENT OF THE BANK OF TANZANIA ACT, (CAP. 197) Construction Cap. 197
Part
PART IV
- 8 Verify source ↗
This Part shall be read as one with the Bank of
AI-assisted research summary: This Part must be read together with the Bank of Tanzania Act, which is called the principal Act.
8. This Part shall be read as one with the Bank of Tanzania Act, hereinafter referred to as the “principal Act”. Amendment of section 5 - 9 Verify source ↗
The principal Act is amended in section 5, by
AI-assisted research summary: Section 5 is amended to add “financial consumer protection” and to require certain Bank decision-makers and employees to do their duties independently, without outside influence.
9. The principal Act is amended in section 5, by- (a) adding the words “financial consumer protection” immediately after the words “licensing and revocation of licences” appearing in subsection (1); and (b) adding immediately after subsection (3) the following: “(4) Members of the Bank’s decision- making bodies and its employees shall, in the course of exercising the functions stipulated 6 No. 11 The Finance Act, 2025 this Act, perform their duties under independently, free from external influence originating from any person or entity.”. Amendment of section 9 - 10 Verify source ↗
The principal Act is amended in section 9, by
AI-assisted research summary: The Board of the Bank is given responsibility for overall control, supervision, policy, performance oversight, budget approval, and related functions, and it may direct investigations when necessary.
10. The principal Act is amended in section 9, by- (a) deleting subsection (1) and substituting for it the following: “(1) There shall be a Board of the Bank which shall be Directors of responsible for- (a) overall control and supervision of the Bank; (b) determining the policy of the Bank in line with its objectives; (d) ensuring (c) overseeing the performance of the Bank in carrying out its functions; the Bank’s policy statements are consistent with its primary objective and policies; (e) approving the budget and strategic plan of the Bank; and (f) performing such other functions conferred or imposed upon the Board by this Act or any other written law: Provided that, the Governor and any other member of the Board may refer any matter for consideration by the Board.”; (b) adding immediately after subsection (1) the following: “(2) In exercising its functions under subsection (1), the Board may direct any investigation to be conducted where it deems necessary for the purpose of fulfilling its responsibilities under this Act.”; (c) deleting paragraph (e) of subsection (2) and substituting for it the following: “(e) seven non-executive Directors at least two of whom shall hail from either side of the United Republic.”; 7 No. 11 The Finance Act, 2025 (d) deleting the words “three years” appearing in subsection (4) and substituting for them the words “four years”; (e) adding immediately after subsection (6) the following: “(7) Members of the Board shall be appointed at different times so that the respective expiry dates of the members’ terms of office fall at different times.”; (f) renumbering subsections (2) to (7) as subsections (3) to (9) respectively. Repeal and replacement of section 12 - 11 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section repeals section 12 of the principal Act and replaces it with new text.
11. The principal Act is amended by repealing section 12 and replacing for it the following: “Standing Committees - 12 Verify source ↗
(1) There shall be a Monetary
AI-assisted research summary: This section sets up a Monetary Policy Committee and an Audit Committee, and assigns their membership, quorum, reporting, and related appointment rules.
12.-(1) There shall be a Monetary Policy Committee an Audit and Committee which shall perform the duties provided under this Act. Policy (2) The Monetary Committee shall be responsible for the formulation of the monetary policy of the Bank and shall be composed of- (a) the Governor who shall be a Chairman; (b) Deputy Governors; (c) three independent members from sector the private appointed by the Minister from among persons with knowledge and experience in economics financial or markets, at least one of whom shall hail from either side of the United Republic; and (d) the Permanent Secretary responsible for finance in the Government of the United Republic and the Principal Secretary to the Treasury of Revolutionary the 8 No. 11 The Finance Act, 2025 Government of Zanzibar or their representatives, all of whom shall be non-voting members. (3) The quorum at a meeting of the Monetary Policy Committee shall be the Governor, Deputy Governors and at the members under least subsection (2)(c). two of (4) In the discharge of its duties, the decision of the Monetary Policy Committee shall be final. (5) Members of the Monetary Policy Committee shall be paid such allowances as may be determined by the Board and approved by the Minister. (6) Members appointed under subsection (2)(c) shall hold office for a period of four years and may be re- appointed for one further term. (7) The criteria for disqualification and grounds for removal from office specified under section 10(2) shall apply to members of the Committee appointed under subsection (2)(c). (8) The Audit Committee shall be composed of at least three members appointed by the Board from amongst non-executive Directors, who shall elect one amongst them to be a Chairman on annual basis. (9) The Audit Committee shall be responsible for- (a) reviewing and approving the annual financial statements prior the to adoption by Board; (b) overseeing risk management function of the Bank; the 9 No. 11 The Finance Act, 2025 (c) reviewing and audit reports; and approving (d) performing such other duties its which are relevant functions. to (10) The Audit Committee shall report to the Board all matters relating to execution of its functions. (11) A person may be removed from membership the Audit of Committee for any of the grounds specified under section 10(2). (12) The quorum at a meeting of the Audit Committee shall be three members, one of whom shall be the Chairman.”. Addition of section 12A - 12 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This provision says the principal Act is amended by adding a new item immediately after section 12, but the text is truncated before the new rule is stated.
12. The principal Act is amended by adding immediately after section 12 the following: “Other committees - 12A Verify source ↗
(1) The Board may
AI-assisted research summary: The Board may create committees, and those committees must report back, keep their own proceedings and minutes, and follow Board directives.
12A.-(1) The Board may establish such other committees as it deems necessary for proper performance of its duties under this Act. and (2) A committee established under this section shall report to the Board at its next regular meeting on the proceedings the committee, and the Board may approve, vary or reverse any decision of the committee or may give directives affecting any action of the committee as the Board may deem fit. actions of (3) Subject to the provisions of this Act and any directives given by the Board, a committee formed under this section shall regulate its own proceedings its meetings, and keep minutes of reflecting its position on the issues raised and determined. (4) The members of committees shall hold office for a period of four years 10 No. 11 The Finance Act, 2025 Amendment of section 19 Amendment of section 20 and may be re-appointed for one further term. (5) Members of any committee formed under this section shall be paid such allowances as may be determined by the Board.”. - 13 Verify source ↗
The principal Act is amended in section 19(1) by
AI-assisted research summary: This amendment adds a six-month time limit tied to when the Minister receives a recapitalisation request from the Bank.
13. The principal Act is amended in section 19(1) by adding the words “within six months from the date the Minister receives a request for recapitalisation from the Bank,” immediately after the word “Republic”. - 14 Verify source ↗
The principal Act is amended in section 20, by
AI-assisted research summary: This provision amends section 20 of the principal Act, including changing a years-based limit to not exceeding five years and adding internal audit-related requirements.
14. The principal Act is amended in section 20, by- (a) deleting the words “of three years” appearing in subsection (3) and substituting for them the words “not exceeding five years”; (b) adding a proviso immediately after subsection (3) as follows: “Provided that, such period shall be subject to the person’s age of retirement.”; (c) adding immediately after subsection (3) the following: “(4) The head of internal audit and shall be persons with other auditors competence in audit, accounts, finance, information technology or other disciplines relevant the Audit Committee.”; to the functions of (d) deleting subsection (4) and substituting for it the following: “(4) The Internal Audit function shall be fully compliant with international audit standards and shall be responsible for- (a) developing procedures of internal audit; (b) examining and assessing business processes, including quality of risk internal management methods, information systems used and other subjects; and control and 11 No. 11 The Finance Act, 2025 (c) examining financial the statements and the enforcement of the Bank expenses estimate and investment allowances, confirming that by a notice.”; and (e) renumbering subsections (4) to (6) as subsections (5) to (7) respectively. Amendment of section 38 - 15 Verify source ↗
The principal Act is amended in section 38 by
AI-assisted research summary: The Bank may open accounts, accept deposits, and collect money and other monetary claims to facilitate payment transactions.
15. The principal Act is amended in section 38 by adding immediately after subsection (2) the following: “(3) For the purpose of facilitating payment transactions, the Bank may open accounts, accept deposits, collect money and other monetary claims on behalf of payment than banks and system providers other financial institutions.”. Amendment of section 40 - 16 Verify source ↗
The principal Act is amended in section 40 by
AI-assisted research summary: The Bank may grant loans and advances to banks and financial institutions, on prescribed terms, for up to three months and against specified collateral, when needed to address a liquidity crisis and protect financial system stability.
16. The principal Act is amended in section 40 by deleting subsection (1) and substituting for it the following: “(1) The Bank may, on terms and conditions as it may prescribe, grant loans and advances to banks and financial institutions for a period not exceeding three months against the collateral of- (a) credit instruments; (b) treasury bills; or (c) performing loans or any other credit instruments or securities as may be prescribed by the Bank if the loan is necessary to contain liquidity crisis in order to contain systematic and safeguard stability of the financial system.”. implications Amendment of section 60 - 17 Verify source ↗
The principal Act is amended in section 60 by
AI-assisted research summary: The Government and the Bank must consult each other on matters affecting the Bank’s functions, powers, and duties.
17. The principal Act is amended in section 60 by deleting subsection (2) and substituting for it the following: “(2) There shall be consultation between the Government and the Bank on any matter affecting the functions, powers and duties of the Bank including in preparation of 12 No. 11 The Finance Act, 2025 financial the Government’s legislation or any proposals, measures or transactions relating thereto.”. budget, PART V AMENDMENT OF THE BUDGET ACT, (CAP. 439) Construction Cap. 439 Addition of section 60A
Part
PART V
- 18 Verify source ↗
This Part shall be read as one with the Budget Act,
AI-assisted research summary: This section says the Part must be read together with the Budget Act, which is called the principal Act.
18. This Part shall be read as one with the Budget Act, hereinafter referred to as the “principal Act”. - 19 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section adds a new provision after section 60 about approval before establishment, review, and fees.
19. The principal Act is amended by adding immediately after section 60 the following: “Approval prior to establishm ent, review and imposition of fees, etc. department, - 60A Verify source ↗
(1) Where a ministry,
AI-assisted research summary: Certain government institutions must get the Minister’s prior approval before they establish, review, or impose fees, levies, or charges. Local government authorities are excluded.
60A.-(1) Where a ministry, agency, independent authority or other Government institution intends to establish, review or impose any fees, levies or charges, such ministry, agency, independent authority or Government institution shall seek prior approval of the Minister: department, Provided that, the Minister may, where he deems necessary, seek advice from any ministry or institution on the proposal for imposition or review of fees, levies or charges. (2) The provisions of this section shall not apply to local government authorities.”. PART VI AMENDMENT OF THE BUSINESS LICENSING ACT, (CAP. 101) Construction Cap. 101 Amendment of section 3
Part
PART VI
- 20 Verify source ↗
This Part shall be read as one with the Business
AI-assisted research summary: This Part must be read together with the Business Licensing Act, which is called the principal Act here.
20. This Part shall be read as one with the Business Licensing Act hereinafter referred as the “principal Act”. - 21 Verify source ↗
The principal Act is amended in section 3 by
AI-assisted research summary: This amendment adds a definition of “non-citizen” by linking it to the meaning in the Tanzania Citizenship Act.
21. The principal Act is amended in section 3 by the appropriate following definition the in adding alphabetical order: 13 No. 11 The Finance Act, 2025 Amendment of section 4 Addition of section 14A Cap. 357 “non-citizen” has the meaning ascribed to it under the Tanzania Citizenship Act;”. - 22 Verify source ↗
The principal Act is amended in section 4 by
AI-assisted research summary: This provision amends section 4 of the principal Act by deleting subsection (4).
22. The principal Act is amended in section 4 by deleting subsection (4). - 23 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by inserting a new provision about a business restriction on non-citizens.
23. The principal Act is amended by adding immediately after section 14 the following: “Business restriction on non- citizens - 14A Verify source ↗
(1) A licensing authority
AI-assisted research summary: A licensing authority must not issue a business licence to a non-citizen unless the business is allowed for non-citizens. The Minister may order and publish in the Gazette business activities that non-citizens must not carry out.
14A.-(1) A licensing authority shall not issue a business licence to a non- citizen unless such business is allowed for non-citizens. (2) The Minister may, by order specify published the Gazette, business activities which shall not be carried out by non-citizens.”. in PART VII AMENDMENT OF THE CASHEWNUT INDUSTRY ACT, (CAP. 203) Construction Cap. 203
Part
PART VII
- 24 Verify source ↗
This Part shall be read as one with the Cashewnut
AI-assisted research summary: This Part must be read together with the Cashewnut Industry Act, which is called the principal Act.
24. This Part shall be read as one with the Cashewnut Industry Act, hereinafter referred to as the “principal Act”. Amendment of section 18 - 25 Verify source ↗
The principal Act is amended in section 18 by
AI-assisted research summary: From 1 July 2025, the Tanzania Revenue Authority must deposit all export levy collected under subsection (1) into the Cashewnut Board’s bank account at the Bank of Tanzania for four years.
25. The principal Act is amended in section 18 by deleting the proviso to subsection (2) and substituting for it the following: “Provided that, from the 1st day of July 2025, the Tanzania Revenue Authority shall deposit the whole amount of export levy the collected under subsection (1) Cashewnut Board’s bank account at the Bank of Tanzania for a period of four years.”. into 14 No. 11 The Finance Act, 2025 PART VIII AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP. 147) Construction Cap. 147
Part
PART VIII
- 26 Verify source ↗
This Part shall be read as one with the Excise
AI-assisted research summary: This Part is to be read together with the Excise (Management and Tariff) Act, which is called the principal Act.
26. This Part shall be read as one with the Excise (Management and Tariff) Act, hereinafter referred to as the “principal Act”. Amendment of section 2 - 27 Verify source ↗
The principal Act is amended in section 2 by
AI-assisted research summary: This section defines “financial institution” for the Act.
27. The principal Act is amended in section 2 by the appropriate following definition in adding alphabetical order: the ““financial institution” means a bank or financial institution established or licensed under the Bank of Tanzania Act or the Banking and Financial including a microfinance service provider falling under Tier 1 recognised under the Microfinance Act;”. Institutions Act, Cap. 197 Cap. 342 Cap. 407 Amendment of section 10 - 28 Verify source ↗
The principal Act is amended in section 10 by
AI-assisted research summary: This provision changes section 10 of the principal Act by replacing a year-end timing phrase with “twelve months from the date of issuance.”
28. The principal Act is amended in section 10 by deleting the words “on the 31st December in each year” appearing in subsection (5) and substituting for them the words “twelve months from the date of issuance”. Amendment of section 126 - 29 Verify source ↗
The principal Act is amended in section 126
AI-assisted research summary: Section 126 is amended to change a rate from five percentum to seven percentum and to add a 20% duty on imported used tableware and related products.
29. The principal Act is amended in section 126- (a) in subsection (5) by deleting paragraph (a) and substituting for it the following: “(a) the use of a cable or mobile phone either fixed or wireless, the amount payable for electronic communication service or data supplied in relation to the use of a cable, fixed mobile phone or wireless phone;”; (b) by deleting the words “five percentum” appearing in subsection (6) and substituting for them the words “seven percentum”; (c) in subsection (12) by adding immediately after paragraph (c) the following: “(d) any other service provider of money transfer and payment system who employs independent systems other 15 No. 11 The Finance Act, 2025 than financial or telecommunication systems.”; and (d) adding immediately after subsection (15) the following: “(16) There shall be charged in addition to any other rates imposed under the law, a duty at a rate of 20% on imported used tableware, kitchenware, utensils, cutlery and other related products of headings 39.24, - 44 Verify source ↗
19 and 82.15, HS Code 7323.91.00,
AI-assisted research summary: This text lists HS codes and indicates an amendment to section 128.
44.19 and 82.15, HS Code 7323.91.00, 7323.92.00, 7323.94.00, 7323.93.00, 7323.99.00, 7418.10.00, 7615.10.10 and 7615.10.90.”. Amendment of section 128 - 30 Verify source ↗
The principal Act is amended in section 128 by
AI-assisted research summary: This amendment adds a filing deadline: the return must be given no later than the 25th day of the month after the relevant month.
30. The principal Act is amended in section 128 by adding the words “on a date not later than 25th day of the month following the month to which the return relates” immediately after the words “Commissioner General” appearing at the end of that section. Amendment of section 129 - 31 Verify source ↗
The principal Act is amended in section 129(b) by
AI-assisted research summary: This provision amends section 129(b) by replacing “last day” with “25th day”.
31. The principal Act is amended in section 129(b) by deleting the words “last day” and substituting for them the words “25th day”. Amendment of section 132 - 32 Verify source ↗
The principal Act is amended in section 132 by
AI-assisted research summary: This provision amends section 132 by inserting figure “22.05” after “22.04” wherever it appears in the proviso.
32. The principal Act is amended in section 132 by adding figure “22.05” immediately after the figure “22.04” wherever it appears in the proviso. Amendment of section 146A - 33 Verify source ↗
The principal Act is amended in section 146A by
AI-assisted research summary: This section amends section 146A to add a paragraph covering production of any other product that is not excisable under Heading 22.04.
33. The principal Act is amended in section 146A by adding immediately after paragraph (b) the following: “(c) production of any other product which is not excisable under Heading 22.04, - 22 Verify source ↗
05 and 22.08.”
AI-assisted research summary: This provision amends Schedule items 22.05 and 22.08.
22.05 and 22.08.”. Amendment of Schedule - 34 Verify source ↗
The principal Act is amended in the Fourth
AI-assisted research summary: This section amends the principal Act’s Fourth Schedule by adding new material immediately after Heading 05.01.
34. The principal Act is amended in the Fourth Schedule by- (a) adding immediately after Heading 05.01 the following: Heading H.S. Code Description Unit Old New Excise Rate No. Excise Rate 16 No. 11 The Finance Act, 2025
Part
Schedule by-
- 15
AI-assisted research summary: Imported margarine under heading 15.17 is described, and a rate of Tshs. 500 per kg appears in the text.
15.17 edible Margarine; or mixtures preparations of animal, vegetable or microbial fats or oils fractions of or of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16. 1517.10.00 -Margarine, liquid excluding margarine Imported 1517.90.00 -Other kg N/A Tshs. 500 per kg Imported kg N/A Tshs. 500 per kg (b) adding immediately before Heading 17.04 the following: Heading H.S. Description - 16
AI-assisted research summary: This provision sets new excise rates for certain sausage-like food products and for goods under H.S. Code 1905.90.90, with different rates for locally produced and imported items.
16.01 Code No. 1601.00.0 0 Uni t Old Excise Rate New Excise Rate Sausages similar and products, of meat, meat offal, blood or insects; food preparations based on these products. Locally produced kg N/A 5% Imported kg N/A 10% (c) adding below H.S Code 1905.31.00 the following: Heading H.S. Description Code No. Uni t Old Excise Rate New Excise Rate - Other: --- Other 1905.90.9 0 Locally produced kg N/A Imported kg N/A Tshs. 50 per kg Tshs. 100 per kg 17 No. 11 The Finance Act, 2025 (d) adding immediately after Heading 19.05 the following: Heading H.S. Code Description Unit Old No. - 20
AI-assisted research summary: The provision sets excise rates for potatoes, with different amounts for locally produced and imported goods.
20.05 Excise Rate Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. 2005.20.00 - Potatoes New Excise Rate Locally produced kg N/A Imported kg N/A Tshs. 50 per kg Tshs. 100 per kg (e) adding immediately before Heading 20.09 the following: H.S. Code No. Description Head ing Unit Old Excise Rate New Excise Rate - 20
AI-assisted research summary: This text lists excise rates for a tariff item: 50 Tshs. per kg for locally produced goods and 100 Tshs. per kg for imported goods.
20.08 2008.99.00 or sugar Fruit, nuts and other edible parts of plants, otherwise prepared preserved, or whether or not containing added other sweetening matter or spirit, not elsewhere specified or included. - Other, including mixtures other than those of subheading 2008.19: -- Other Locally produced Imported kg N/A kg N/A 50 Tshs. per kg Tshs. 100 per kg (f) adding immediately before Heading 21.06 the following: Heading H.S. Code Description Unit Old No. Excise Rate New Excise Rate - 21
AI-assisted research summary: The provision shows excise rates for ice cream and other edible ice: 5% for locally produced goods and 10% for imported goods.
21.05 2105.00.00 Ice cream and other edible ice, whether not containing cocoa. or 18 No. 11 The Finance Act, 2025 Locally produced kg N/A 5% Imported kg N/A 10% (g) deleting Hs Code 2202.99.00 and substituting for it the following: Heading Hs Code Description Unit Old 2202.99. 00 -- Other Locally produced Locally produced containing not more than 300 parts per million of Caffeine Other locally produced products under this Hs Code Imported l l l Excise Rate N/A Tshs. - 600
AI-assisted research summary: This provision amends tariff text by deleting Heading 22.03 and replacing it with new heading text; it also mentions a rate of 600.00 per litre.
600.00 per litre (h) deleting the whole of Heading 22.03 and substituting for it the following: Heading HS Code Description - 22
AI-assisted research summary: This table shows excise rates for beer made from malt, including stout and porter.
22.03 Beer made from malt ---Stout and porter 2203.00. 10 Unit Old Excise Rate New Excise Rate Locally produced Made Locally Grown Barley from 100 % ɭ Made from wholly or Imported partially Barley Imported ɭ ɭ Tshs. - 973 Verify source ↗
90 per
AI-assisted research summary: This fragment lists amounts in Tanzanian shillings, including a per-litre figure and another amount.
973.90 per litre 2203.00. 90 ---Other Locally produced ɭ 19 No. 11 The Finance Act, 2025 from 100 % Made Locally Grown Barley ɭ ɭ Made from wholly or Imported partially Barley Imported Tshs. - 973 Verify source ↗
90 per
AI-assisted research summary: This provision states a rate of 973.90 per litre and replaces Heading 22.04 with a new version.
973.90 per litre (i) deleting the whole of Heading 22.04 and substituting for it the following: Heading HS Code Description Unit Old Excise Rate New Excise Rate - 22
AI-assisted research summary: This line classifies sparkling wine under the listed product heading and shows a Tshs. amount label.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 2204.10.00 - Sparkling wine Tshs. - 200
AI-assisted research summary: The text lists two amounts in Tshs. per litre: 200.00 and 5,600.
200.00 per litre Tshs. 5,600 per litre Tshs. - 215
AI-assisted research summary: The text lists two amounts: 215.00 per litre and Tshs. 5,615 per litre.
215.00 per litre Tshs. 5,615 per litre Tshs. - 200 Verify source ↗
00 per
AI-assisted research summary: The text states two amounts, both expressed per litre: 200.00 and Tshs. 5,600.
200.00 per litre Tshs. 5,600 per litre Tshs. - 215
AI-assisted research summary: The text shows a monetary amount of 215.00 per litre in Tshs., though the exact meaning is unclear.
215.00 per litre Tshs.5,6 15 litre per Tshs. - 215
AI-assisted research summary: This text lists tariff amounts for certain grape wine and grape must products, including an amount of Tshs. 215.00 per litre and a condition tied to domestic grapes content exceeding 75%.
215.00 per litre Tshs.5,6 15 litre per With the domestic grapes content exceeding 75% ɭ Other ɭ -Other wine; grapes must with fermentation prevented or arrested by the addition of alcohol: -- In containers holding 2 litres or less With the domestic grapes content exceeding 75% ɭ 2204.21.0 0 ɭ ɭ ɭ Other 2204.22.0 0 -- In containers holding more than 2 litres but not more than 10 litres With the domestic grapes content exceeding 75% Other 2204.29.0 0 -- Other 20 No. 11 The Finance Act, 2025 With the domestic grapes content exceeding 75% ɭ Other ɭ 2204.30.0 0 - Other grape must With the domestic grapes content exceeding 75% ɭ other ɭ Tshs. - 215
AI-assisted research summary: This text shows excise rates per litre and a substitution for Heading 22.05.
215.00 per litre Tshs. 5,615 per litre Tshs. 2,466.00 per litre Tshs. 5,600 per litre Tshs. 2,481.00 per litre Tshs. 5,615 per litre (j) deleting the whole of Heading 22.05 and substituting for it the following: Heading HS Code Description Unit Old Excise Rate New Excise Rate - 22
AI-assisted research summary: This text lists tariff items for vermouth and similar grape wines, including conditions for container size and grape content.
22.05 2205.10.00 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances - In containers holding 2 litres or less With the domestic grapes content exceeding 75% Other 2205.90.00 - Other With the domestic grapes content exceeding 75% other ɭ ɭ ɭ ɭ Tshs. - 215
AI-assisted research summary: This text lists excise rates per litre and shows a substitution for Heading 22.06.
215.00 per litre Tshs. 5,615 per litre per Tshs. 2,466.4 5 litre Tshs. 5,600 per litre per Tshs. 2,481.4 5 litre Tshs. 5,615 per litre (k) deleting the whole of Heading 22.06 and substituting for it the following: Heading HS Code Description Uni t Old Excise Rate New Excise Rate - 22
AI-assisted research summary: This provision sets tariff amounts per litre for certain fermented and other alcoholic beverages, including cider, opaque beer, and some locally produced beverages.
22.06 Other fermented beverages (for example, cider, perry, mead, sake); 21 No. 11 The Finance Act, 2025 2206.00.10 fermented mixtures of beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. --- Cider Locally produced Imported 2206.00.20 (for --- Opaque beer example Kibuku) Beer made from 100% local unmalted cereals 2206.00.90 Imported from ---other beverages Other locally produced grown fruits such as banana, tomato, rosella, etc other than grapes with domestic content exceeding 75% Other/Imported ɭ ɭ ɭ ɭ ɭ Tshs. 2,959.74 per litre Tshs. 2,959.74 per litre Tshs. 2,974.74 per litre Tshs. 2,974.74 per litre Tshs. - 88
AI-assisted research summary: This provision amends excise rates for certain products, including locally produced and imported goods under HS Code 2207.10.00, and replaces Heading 22.08.
88.20 per litre Tshs. 2959.74 per litre Tshs. 2974.74 per litre (l) deleting in the sixth column under the words “Tshs 5,000 per litre” appearing the description “locally produced” in HS Code 2207.10.00 and substituting for them the words “Tshs 4,000 per litre”; (m) deleting in the sixth column under the words “Tshs 7,000 per litre” appearing the description “Imported” in HS Code 2207.10.00 and substituting for them the words “Tshs 5,000 per litre”; (n) deleting the whole of Heading 22.08 and substituting for it the following: Heading HS Code Description Unit Old Excise Rate 22 New Excise Rate No. 11 The Finance Act, 2025 - 22
AI-assisted research summary: This provision lists tariff items for undenatured ethyl alcohol and spirits, including locally produced and imported products under heading 22.08.
22.08 2208.20.00 2208.60.00 2208.20.00 2208.30.00 2208.40.00 2208.50.00 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. - Locally produced spirits obtained by distilling grape wine or grape marc from local produced grapes. - Vodka ɭ Locally manufactured ready to drink of not more than 7% Alcohol By Volume (ABV) locally produced Other products under this heading ɭ ɭ Imported products under this heading: - Spirits obtained by distilling grape wine or grape marc - Whiskies - Rum and other spirits obtained distilling by fermented sugar – cane products - Gin and Geneva 2208.60.00 - Vodka 2208.70.00 - Liqueurs and cordials Other: 2208.90.10 2208.90.90 --- Distilled Spirits (e.g. Konyagi, Uganda Waragi) ---Other: ɭ Tshs. - 565
AI-assisted research summary: This provision amends excise rates for certain tariff items, replacing “Tshs. 0.45 per cubic feet” with “Tshs. 0.55 per cubic feet” for the listed HS codes.
565.00 per litre Tshs. 2,466.45 Per litre Tshs. 2,491.45 Per litre Tshs. 3,978.00 per litre Tshs. 4,003.00 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,411.06 per litre Tshs. 4,411.06 per litre Tshs. 4,411.06 per litre Tshs. 4,411.06 per litre Tshs. 4,411.06 per litre Tshs. 4,411.06 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,411.06 per litre Tshs. 4,411.06 per litre ɭ ɭ ɭ ɭ ɭ ɭ (o) deleting the words “Tshs. 0.45 per cubic feet” appearing in the sixth column in HS Code 2711.11.00 and substituting for them the words “Tshs. 0.55 per cubic feet”; 23 No. 11 The Finance Act, 2025 (p) deleting the words “Tshs. 0.45 per cubic feet” appearing in the sixth column in HS Code 2711.21.00 and substituting for them the words “Tshs. 0.55 per cubic feet”; (q) adding immediately before Heading 25.23 the following: Heading H.S. Code No. Description Unit Old Excise Rate - 24
AI-assisted research summary: This item shows a new 30% excise rate for goods described as other containing nicotine.
24.04 2404.12.00 -- Other, containing nicotine Locally manufactured Imported kg N/A kg N/A New Excise Rate 30% 30% (r) adding immediately after Heading 33.07 the following: Heading H.S. Code Description Unit Old Excise Rate New Excise Rate No. - 34
AI-assisted research summary: This provision lists imported soap and related surface-active products and shows a 10% excise rate for the listed items.
34.01 3401.11.00 organic products surface- Soap; and active preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, and felt impregnated, nonwovens, coated or covered with soap or detergent. - Soap and organic surface- and products active preparations, in the form of bars, cakes, moulded pieces shapes, and paper, or felt wadding, and impregnated, nonwovens, coated or covered with soap or detergent: -- For toilet use (including medicated products) Imported 24 kg N/A 10% No. 11 The Finance Act, 2025 3401.19.00 -- Other Imported kg N/A 10% (s) adding immediately before Heading 34.03 the following: Heading H.S. Code Description Unit Old Excise Rate New Excise Rate No. - 34
AI-assisted research summary: This entry describes a product category covering organic surface-active agents, washing preparations, and cleaning preparations, with stated exclusions.
34.02 3402.50.00 Organic surface-active agents (other than soap); surface-active washing preparations, (including preparations auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading - 34
AI-assisted research summary: This text lists imported goods entries with a 10% rate, including preparations put up for retail sale and other imported goods.
34.01. -Preparations put up retail sale Imported to kg N/A 10% 3402.90.00 - Other Imported kg N/A 10% (t) adding immediately after Heading 34.03 the following: Heading H.S. Code Description Unit Old No. - 36
AI-assisted research summary: Sets a 25% excise rate for fireworks and related pyrotechnic articles, including locally manufactured and imported goods.
36.04 3604.10.00 Fireworks, signalling flares, rain rockets, fog signals other and pyrotechnic articles. - Fireworks Excise Rate New Excise Rate Locally Manufactured kg N/A Imported kg N/A 25% 25% 25 No. 11 The Finance Act, 2025 (u) adding immediately before Heading 39.17 the following: Heading H.S. Code Description Unit Old No. - 36
AI-assisted research summary: Imported matches and other pyrotechnic articles under heading 36.04 are charged excise duty at Tshs. 400 per kg.
36.05 3605.00.00 Matches, other articles pyrotechnic heading 36.04. Imported Excise Rate than of New Excise Rate kg N/A Tshs. 400 per kg (v) adding immediately before Heading 85.23 the following: Heading H.S. Code Description No. - 71
AI-assisted research summary: This section lists excise rates for imitation jewellery and certain related goods.
71.17 Imitation jewellery Uni t Old Excise Rate New Excise Rate - Of base metal, whether or not plated with precious metal: -- Cuff-links and studs 7117.11.00 Locally produced kg N/A Imported kg N/A 7117.19.00 -- Other Locally produced kg N/A Imported kg N/A 7117.90.00 - Other Locally produced kg N/A Imported kg N/A 10% 10% 10% 10% 10% 10% (w) adding below H.S Code 8543.40.90 the following: Heading H.S. Code Description No. 8543.90.00 - Parts Uni t Old Excise Rate New Excise Rate Locally manufactured kg N/A Imported kg N/A 30% 30% 26 No. 11 The Finance Act, 2025 (x) deleting the whole of Heading 94.01 and substituting for it the following: Heading H.S. Code Description Unit Old Excise Rate New Excise Rate - 94
AI-assisted research summary: Lists tariff lines for imported seats.
94.01 9401.31.0 0 9401.39.0 0 9401.41.0 0 9401.49.0 0 9401.52.0 0 9401.53.0 0 9401.59.0 0 9401.61.0 0 9401.69.0 0 seats Imported (other than those of heading - 94 Verify source ↗
02) whether or not
AI-assisted research summary: This text lists HS codes for certain seats and parts, together with old and new excise rates.
94.02) whether or not into beds, convertible and parts thereof. - Swivel variable adjustment: -- Of wood seats with height -- Other - Seats other than garden camping seats or equipment, convertible into beds: -- Of wood -- Other - Seats of cane, osier, bamboo similar or materials: -- Of bamboo -- Of rattan -- Other seats, with - Other wooden frames: -- Upholstered -- Other - Other seats, with metal frames: -- Upholstered -- Other 9401.71.00 9401.79.00 9401.80.00 - Other seats 9401.91.00 9401.99.00 - Parts: -- Of wood -- Other 27 u u u u u u u u u u u u u u 20% 25% 20% 25% 20% 25% 20% 25% 20% 25% 20% 25% 20% 25% 20% 25% 20% 25% 20% 20% 20% 20% 20% 25% 25% 25% 25% 25% No. 11 The Finance Act, 2025 (y) deleting the whole of Heading 94.03 and substituting for it the following: Heading HS Code Description Unit Old Excise Rate New Excise Rate - 94
AI-assisted research summary: This provision lists tariff codes for different kinds of furniture and parts, with rates shown as 20% or 25%.
94.03 9403.10.00 9403.20.00 9403.30.00 Other furniture and parts thereof. -Metal furniture of a kind used in offices -Other metal furniture -wooden furniture of a kind used in offices 9403.40.00 -Wooden furniture of a kind used in the kitchen u u u u 20% 25% 20% 20% 25% 25% 20% 25% 9403.50.00 -Wooden furniture of a u 20% 25% kind used in the bedroom 9403.60.00 9403.70.00 -Other wooden furniture -Furniture of plastics u u 20% 20% 25% 25% -Furniture of other materials, including cane, osier, bamboo or similar materials: 9403.82.00 --Of bamboo 9403.83.00 --Of rattan 9403.89.00 --Other -Parts 9403.91.00 9403.99.00 --Of wood --Other u u u u u 20% 20% 20% 20% 20% 25% 25% 25% 25% 25% PART IX AMENDMENT OF THE EXPORT TAX ACT, (CAP. 196) Construction Cap. 196 Amendment of section 2
Part
PART IX
- 35 Verify source ↗
This Part shall be read as one with the Export Tax
AI-assisted research summary: This Part is to be read together with the Export Tax Act, which is called the principal Act.
35. This Part shall be read as one with the Export Tax Act, hereinafter referred to as the “principal Act”. - 36 Verify source ↗
The principal Act is amended in section 2 by
AI-assisted research summary: This section changes the definition of “Commissioner” in section 2 of the principal Act.
36. The principal Act is amended in section 2 by deleting the definition of the term “Commissioner” and substituting for it the following: Cap. 399 ““Commissioner” means the Commissioner General appointed the Tanzania Revenue under Authority Act;”. 28 No. 11 The Finance Act, 2025 Amendment of Schedule - 37 Verify source ↗
The principal Act is amended in the Schedule by
AI-assisted research summary: The principal Act is amended by inserting new Schedule material immediately after item 5, but the added text is not shown here.
37. The principal Act is amended in the Schedule by adding immediately after item 5 the following: “ No. Item - 44
AI-assisted research summary: The rate is 30% of the commodity’s FOB value or TZS 150 per kilogram, whichever is greater.
44.08 Rate Thirty percentum of the value of the commodity (f.o.b) or TZS 150 per kilogram whichever is greater ” PART X AMENDMENT OF THE FAIR COMPETITION ACT, (CAP. 285) Construction Cap.285
Part
PART X
- 38 Verify source ↗
This Part shall be read as one with the Fair
AI-assisted research summary: This Part must be read together with the Fair Competition Act.
38. This Part shall be read as one with the Fair Competition Act, hereinafter referred to as the “principal Act”. Amendment of section 79 by- - 39 Verify source ↗
The principal Act is amended in section 79(1),
AI-assisted research summary: Certain fee and revenue amounts must be remitted monthly to the Commission’s account at the Bank of Tanzania.
39. The principal Act is amended in section 79(1), (a) deleting paragraph (a) and substituting for it the following: Cap 101 “(a) 1.5% of the fees collected from business licenses issued under the Business Licensing Act;”; (b) deleting paragraph (c) and substituting for it the following: the Land “(c) one percent of gross revenue of the Energy and Water Utilities Regulatory Transport Authority, Regulatory Authority, the Tanzania Communications Regulatory Authority, the Tanzania Civil Aviation Authority, the Tanzania Shipping Agencies Corporation and such other regulatory authorities as provided in any other relevant law;”; 29 No. 11 The Finance Act, 2025 (c) adding immediately after subsection (1) the following: “(2) Funds under subsection (1)(a) and (c) shall be remitted monthly to the account of the Commission opened at the Bank of Tanzania.”; and collected (d) renumbering subsections (2) and (3) as subsections (3) and (4) respectively. PART XI AMENDMENT OF THE GAMING ACT, (CAP. 41) Construction Cap. 41 Amendment of section 34
Part
PART XI
- 40 Verify source ↗
This Part shall be read as one with the Gaming
AI-assisted research summary: This section says this Part must be read together with the Gaming Act, which is called the principal Act.
40. This Part shall be read as one with the Gaming Act, hereinafter referred to as the “principal Act”. - 41 Verify source ↗
The principal Act is amended in section 34
AI-assisted research summary: Land-based casino winnings are taxed at 13% and sports betting winnings at 12%; part of the collected amount is then split between the AIDS Trust Fund and the Universal Health Insurance Fund, and withheld gaming tax returns must be filed and remitted electronically by the seventh day of the following month.
41. The principal Act is amended in section 34- (a) in subsection (2) by deleting paragraph (a) and (b) and substituting for them the following: “(a) land-based casino shall be taxed at a rate of 13 percent on the amount or value of winnings provided that, 8 percent of the collected amount shall be distributed as follows: (i) 70 percent to AIDS Trust Fund; and (ii) 30 percent to Universal Health Insurance Fund; (b) sports betting shall be taxed at the rate of 12 percent on the amount or value of winnings provided that 17 percent of the collected amount shall be distributed as follows: (i) 70 percent to AIDS Trust Fund; and (ii) 30 percent to Universal Health Insurance Fund;” (b) in subsection (4), by- (i) adding the words “and” immediately after paragraph (a); 30 No. 11 The Finance Act, 2025 (ii) deleting paragraph (b) and substituting for it the following: “(b) filing return and remitting withheld gaming tax on winnings to the Commissioner electronically on or before the seventh day of the month following the month of payment of the winning.”; and (iii)deleting paragraph (c). PART XII AMENDMENT OF THE IMPORTS CONTROL ACT, (CAP. 276) Construction Cap. 276
Part
PART XII
- 42 Verify source ↗
This Part shall be read as one with the Imports
AI-assisted research summary: This section says this Part must be read together with the Imports Control Act, which it calls the principal Act.
42. This Part shall be read as one with the Imports Control Act, hereinafter referred to as the “principal Act”. Amendment of section 2 - 43 Verify source ↗
The principal Act is amended in section 2 by
AI-assisted research summary: This provision adds a definition of “Commissioner General” to section 2 of the principal Act.
43. The principal Act is amended in section 2 by inserting in the appropriate alphabetical order the following new definition: Amendment of section 18A ““Commissioner General” means the Commissioner General appointed the Tanzania Revenue under Authority Act;”. Cap. 399 - 44 Verify source ↗
The principal Act is amended in section 18A, by
AI-assisted research summary: Section 18A is amended to let the Commissioner General exempt any person from the section’s requirements, if public interest exists and a certificate is issued.
44. The principal Act is amended in section 18A, by- (a) adding the the words “and payable Commissioner General” immediately after the word “charged” appearing in subsection (1); to (b) deleting subsection (3); and (c) adding immediately after subsection (3) the following: “(4) The Commissioner General may, where public interest exists and by certificate, exempt any person from the requirements of this section.”. Amendment of Schedule - 45 Verify source ↗
The principal Act is amended by deleting the
AI-assisted research summary: This section replaces the existing Schedule in the principal Act with a new Schedule.
45. The principal Act is amended by deleting the Schedule and substituting for it the following: 31 No. 11 The Finance Act, 2025 “SCHEDULE (Made under section 18A) GOODS SUBJECT TO INDUSTRIAL DEVELOPMENT LEVY H.S. Code Description
Part
Schedule and substituting for it the following:
- 6 Verify source ↗
Section 6
AI-assisted research summary: This section lists a set of tariff codes.
6. 3401.11.99 3401.19.00 4804.11.00 4804.21.00 4804.31.00 4804.41.00 4804.51.00 7213.91.10 7213.91.90 2203.00.10 2203.00.90 2204.10.00 2204.21.00 2204.22.00 2204.29.00 2204.30.00 2205.10.00 2205.90.00 - 14 Verify source ↗
8701.21.90
AI-assisted research summary: This provision lists tariff lines and their Industrial Development Levy rates for the goods shown.
14. 8701.21.90 8701.22.90 8701.23.90 8701.24.90 Starch Liquid glucose Pasta, whether or not cooked or stuffed (with meat or other substances) otherwise or prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared Imported laundry or bar soap Unbleached paper Wire rod Beer Wine Energy drink Non-alcoholic beer Other organic surface-active agents, whether or not put up for retail sale Portland Cement Nails, corrugated nails, staples Road tractor for semi-trailers tacks, drawing pins, 32 Industrial Developme nt Levy Rate 5% 5% 15% 15% 10% 10% 5% 10% 5% 5% 10% 10% 5% 10% No. 11 The Finance Act, 2025 8701.29.90 - 94 Verify source ↗
01 excluding
AI-assisted research summary: This line lists exclusions and rates for goods, including ceramic tiles and bars and rods, and excludes 9401.10.00 and 9401.20.00.
94.01 excluding 9401.10.00 and 9401.20.00 Ceramic tiles Bars and rods 10% 5% 10% - 18 Verify source ↗
72.09
AI-assisted research summary: This provision lists tariff classification codes under item 72.09.
18. 72.09 7210.30.00 7210.41.00 7210.49.00 7210.61.00 7210.69.00 7210.70.00 7210.90.00 7211.23.00 7211.90.00 7212.20.00 7212.30.00 7212.40.00 7212.50.00 7212.60.00 7225.50.00 7225.91.00 7225.92.00 7225.99.00 7226.92.00 7226.99.00 - 24 Verify source ↗
70.06
AI-assisted research summary: This provision lists heading 70.06 goods and shows percentage rates for several product categories.
24. 70.06 Flat rolled products 5% 10% 10% 5% 5% 5% 5% Prefabricated building Kitchenware and tableware, other household articles, of plastics Cast glass and rolled glass in sheets or profile Drawn glass and blown glass in sheets or profile Float glass Glass of Heading 70.03, 70.04 and 70.05 bent, edge worked, engraved or otherwise worked 33 No. 11 The Finance Act, 2025 - 25 Verify source ↗
7007.11.00
AI-assisted research summary: Section 25 lists the codes 7007.11.00, 7007.19.00, 7007.21.00, and 7007.29.00.
25. 7007.11.00 7007.19.00 7007.21.00 7007.29.00 - 28 Verify source ↗
8544.70.00
AI-assisted research summary: A levy applies to the listed goods, and the levy for goods under items 1, 3, and 28 starts on 1 January 2026.
28. 8544.70.00 Toughened (tempered) safety glass insulating Laminated safety glass Multiple-walled units of glass Unframed glass Framed glass Optical fibre cables 5% 5% 5% 10% Provided that, the levy payable for goods under items 1, 3 and 28 shall come into effect on 1st January, 2026.”. PART XIII AMENDMENT OF THE INCOME TAX ACT, (CAP. 332) Construction Cap. 332 Amendment of section 3
Part
PART XIII
- 46 Verify source ↗
This Part shall be read as one with the Income
AI-assisted research summary: This Part is to be read together with the Income Tax Act, which is called the principal Act.
46. This Part shall be read as one with the Income Tax Act, hereinafter referred to as the “principal Act”. - 47 Verify source ↗
The principal Act is amended in section 3 in the
AI-assisted research summary: The provision changes the wording of the definition of “permanent establishment” in section 3.
47. The principal Act is amended in section 3 in the definition of the term “permanent establishment”, by deleting the words “for the enterprise and other enterprises” and substituting for them the words “for the entity and other entities” appearing in subparagraph (a)(iii). Amendment of section 12 - 48 Verify source ↗
The principal Act is amended in section 12 in
AI-assisted research summary: The definition of “equity” is amended to include “positive retained earnings” after “capital” in section 12(5).
48. The principal Act is amended in section 12 in subsection (5), by adding the words “and positive retained earnings” immediately after the word “capital” appearing in the definition of the term “equity”. Addition of section 33A - 49 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by adding a new provision titled “Avoidance of tax liability by non distribution of dividends.”
49. The principal Act is amended by adding immediately after section 33 the following: “Avoidance of tax liability by non distribution of dividends Where - 33A Verify source ↗
(1)
AI-assisted research summary: If an entity does not distribute profits for 12 months after the end of the income year, the Commissioner may treat 30% of the entity’s profit as distributed, unless the entity is a resident entity covered by section 96(6).
33A.-(1) the Commissioner determines that an entity has not made distribution for the year of income for a period of twelve months, after the end of the year of income, he may treat that thirty percent of the profit of the entity, for the purposes of this Act, as having been distributed on a date twelve months after the end of the year of income: 34 No. 11 The Finance Act, 2025 Provided that, this section shall not apply to a resident entity covered under section 96(6). (2) Without prejudice to subsection (1), where an entity subsequently makes distribution, the entity shall not be required to withhold income tax in respect of the amount deemed distributed under subsection (1).”. Amendment of section 44 - 50 Verify source ↗
The principal Act is amended in section 44(1) by
AI-assisted research summary: If a person later realises or transfers an asset, the asset cost for calculating gains or losses under section 36 is the net cost at acquisition by the other person, plus later costs after acquisition, treated as if the two people were the same.
50. The principal Act is amended in section 44(1) by adding immediately after paragraph (b) a proviso as follows: “Provided that, where such person subsequently realises or transfers ownership of the asset, the cost of the asset for purposes of computing gains or losses under section 36 shall be the net cost of the asset at the time of acquisition of the asset by that other person and subsequent cost after acquisition as if the person and the other person were the same persons.”. Amendment of section 71 - 51 Verify source ↗
The principal Act is amended in section 71(1) by
AI-assisted research summary: This section amends section 71(1)(c) of the principal Act by replacing the word “thirty” with “forty”.
51. The principal Act is amended in section 71(1) by deleting the word “thirty” appearing in paragraph (c) and substituting for it the word “forty”. Amendment of section 75 - 52 Verify source ↗
The principal Act is amended in section 75(4) by
AI-assisted research summary: Section 75(4) is amended by replacing the word “thirty” with “forty”.
52. The principal Act is amended in section 75(4) by deleting the word “thirty” and substituting for it the word “forty”. Amendment of section 80 - 53 Verify source ↗
The principal Act is amended in section 80(1) by
AI-assisted research summary: This section changes section 80(1)(c) by replacing the word “thirty” with “forty”.
53. The principal Act is amended in section 80(1) by deleting the word “thirty” appearing in paragraph (c) and substituting for it the word “forty”. Amendment of section 84 - 54 Verify source ↗
The principal Act is amended in section 84(4) by
AI-assisted research summary: This section changes section 84(4) by replacing “thirty” with “forty”.
54. The principal Act is amended in section 84(4) by deleting the word “thirty” and substituting for it the word “forty”. Amendment of section 105 - 55 Verify source ↗
The principal Act is amended in section 105(2)
AI-assisted research summary: This provision amends section 105(2) of the principal Act by inserting “hired motor vehicle” after “aircraft” in paragraph (d).
55. The principal Act is amended in section 105(2) by adding the words “hired motor vehicle” immediately after the word “aircraft” appearing in paragraph (d). 35 No. 11 The Finance Act, 2025 Amendment of section 106 - 56 Verify source ↗
The principal Act is amended in section 106(1)
AI-assisted research summary: This section amends section 106(1) by adding a gaming advertisement or promotion item and removing the words “other than salt” from paragraph (f)(i).
56. The principal Act is amended in section 106(1)- (a) in paragraph (d), by adding immediately after subparagraph (iii) the following: “(iv) commission for gaming advertisement or promotion;”; (b) by deleting the words “other than salt” appearing in paragraph (f)(i). Amendment of section 115 - 57 Verify source ↗
The principal Act is amended in section 115(1)
AI-assisted research summary: This provision changes section 115(1) so that the word “twenty” in subparagraph (d) is replaced with “thirty”.
57. The principal Act is amended in section 115(1) by deleting the word “twenty” appearing in subparagraph (d) and substituting for it the word “thirty”. Addition of section 116A - 58 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by adding a new provision after section 116 relating to “Single instalment tax on sale of forest produce payer”.
58. The principal Act is amended by adding immediately after section 116 the following: “Single instalment tax on sale of forest produce payer”, who - 116A Verify source ↗
(1) A resident person, an
AI-assisted research summary: A resident person or instalment payer selling forest produce must pay income tax as a single instalment at 2% of gross payment, before the produce is transported.
116A.-(1) A resident person, an “instalment receives payment in respect of sale of forest produce shall pay income tax by way of single instalment equal to 2 percent of gross payment. (2) The income tax referred to in subsection (1) shall be paid before the forest produce is transported. (3) Upon payment of the income tax the Commissioner shall issue a instalment payer with a single instalment certificate certifying that the tax has been paid or that no tax is payable. (4) Instalment tax paid under this section shall satisfy instalment payer's income tax liability with respect to the payment. the (5) For the purposes of this section- (a) “forest timber, poles; produce” means logs, mirunda and (b) “instalment payer” means a person a other corporation who harnesses than 36 No. 11 The Finance Act, 2025 forest resources for sale to the other person; (c) “gross payment” means the farm gate price, purchasing price or value of the forest produce as determined by Tanzania Service Forest Agency, whichever is greater. (6) The Minister may make regulations for the purpose of giving effect the provisions of this section. (7) This section shall come into effect on 1st January, 2026.”. Amendment of section 117 - 59 Verify source ↗
The principal Act is amended in section 117(3)
AI-assisted research summary: This section amends section 117(3) of the principal Act and replaces paragraph (b) with a new turnover and income threshold rule.
59. The principal Act is amended in section 117(3) by deleting paragraph (b) and substituting for it the following: “(b) in the case of an individual whose turnover in a year of income exceeds five hundred million shillings and a corporation whose gross income in a year of income exceeds one hundred million shillings, be prepared or certified public accountant in public practice;”. certified by a Amendment of First Schedule
Part
Schedule
- 60 Verify source ↗
The principal Act is amended in the First
AI-assisted research summary: This section amends the First Schedule of the principal Act.
60. The principal Act is amended in the First Schedule- (a) in Class A appearing in paragraph 2(5), by- (i) S/N - 61 Verify source ↗
The principal Act is amended in paragraph 1(1)
AI-assisted research summary: This amendment replaces a proviso so that the paragraph does not apply to certain investors in Export Processing Zones and Special Economic Zones.
61. The principal Act is amended in paragraph 1(1) of the Second Schedule by deleting the proviso to subparagraph (o) and substituting for it the following: “Provided that, this paragraph shall not apply to investors within the Export Processing Zone and Special Economic Zone who produce for sale into the United Republic or who offload products into the domestic market the offloaded products.”. in respect of PART XIV AMENDMENT OF THE INSURANCE ACT, (CAP. 394) Construction Cap. 394 Addition of section 134A - 81 Verify source ↗
The principal Act is amended in the First
AI-assisted research summary: This section changes the First Schedule by replacing paragraph 3(b) with new registration tax amounts for four classes of electric motor vehicles.
81. The principal Act is amended in the First Schedule in paragraph 3, by deleting subparagraph (b) and substituting for it the following: “(b) in the case of electric motor vehicle of- Class Registration tax Class 1: Low Power EVs (Below 50kWh) 95,000/= Class 2: Midpower EVs (50.1 – 100 kWh) 250,000/= 45 No. 11 The Finance Act, 2025 Class 3: High Power EVs (100.1 - 200 kWh) Class 4: Perfomance/ High-End EVs (Above 200 kWh) 250,000/= 250,000/= Addition of Third Schedule - 82 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section adds a Third Schedule to the principal Act for an HIV response levy on the first registration of motor vehicles.
82. The principal Act is amended by adding immediately after the Second Schedule the following: __________ THIRD SCHEDULE ____________ (Made under section 5A) HIV RESPONSE LEVY ON FIRST REGISTRATION OF MOTOR VEHICLES S/N - 2 Verify source ↗
Section 2
AI-assisted research summary: The provision lists levy amounts for different vehicle engine-capacity bands and for certain machinery.
2. Vehicle Category / Engine Capacity LEVY (TZS) Motor Vehicles (i) 0 cc to 1000 cc (ii) 1001 cc to 1500 cc (iii) 1501 cc to 2500 cc (iv) 2501 cc and above Machinery (Excavators, Bulldozers, Fork Lifts) Heading 84.29 and 84.27 50,000 100,000 150,000 200,000 250,000 PART XX AMENDMENT OF THE NATIONAL PARKS ACT, (CAP. 282) Construction Cap. 282 Amendment of section 9 - 121 Verify source ↗
The principal Act is amended in the Second
AI-assisted research summary: This section amends the Second Schedule of the principal Act by replacing figure 513 with 523 and adding new material after item 2.
121. The principal Act is amended in the Second Schedule, by- (a) deleting figure “513” appearing in the third column and substituting for it figure “523”; (b) adding immediately after item 2 the following:
Part
Schedule-
- 2 Verify source ↗
Section 2
AI-assisted research summary: This provision amends a tax schedule by changing tax payable amounts linked to passenger-number bands and by renumbering items.
2. (ii) Tax Payable deleting Item 1 and substituting for it the following: Number of Passengers Not more than 5 6 to 15 renumbering items (2) to (5) as items (3) to (6) respectively; 250,000 120,000 (b) by deleting the particulars of Class C and substituting for them the following: S/ N Tax Payable Capacity 37 No. 11 The Finance Act, 2025 - 9 Verify source ↗
Section 9
AI-assisted research summary: This section lists vehicle weight bands and corresponding monetary amounts, and mentions deleting the particulars of Class D and replacing them with new particulars.
9. Up to 500 kg Above 500kg but less than 1 tonne 1 to 5 tonnes 6 to 10 tonnes 120,000 250,000 500,000 750,000 11 to 15 tonnes 1,100,000 16 to 20 tonnes 1,300,000 21 to 25 tonnes 1,650,000 26 to 30 tonnes 1,900,000 More than 30 tonnes 2,200,000 (c) by deleting the particulars of Class D and substituting for them the following: S/N Category of Vehicles - 4 Verify source ↗
Section 4
AI-assisted research summary: This provision amends the Second Schedule by changing certain tax percentages and payable amounts for listed categories.
4. Taxi Ride Hailing Ride Sharing Special Hire (d) in paragraph 3, by- Tax Payable 180,000 350,000 450,000 750,000 (i) (ii) deleting the words “thirty percent” appearing in subparagraph (2)(a) and substituting for them the words “twenty five percent”; deleting the figure “0.5” appearing in subparagraph (3) and substituting for it figure “1”; (e) in paragraph 4(c), by- (i) (ii) (iii) in subparagraph deleting the words “five percent” (i) and appearing substituting for them the words “ten percent”; the words “five percent” deleting appearing (ii) and in subparagraph substituting for them the words “ten percent”; adding immediately after subparagraph (iv) the following: “(v) in the case of payments referred to under section 106(1)(d)(iv)- ten percent”; 38 No. 11 The Finance Act, 2025 (iv) renaming subparagraphs (v) to (ix) as subparagraphs (vi) to (x) respectively. Amendment of Second Schedule
Part
PART XIV
- 62 Verify source ↗
This Part shall be read as one with the Insurance
AI-assisted research summary: This Part must be read together with the Insurance Act, which is called the principal Act.
62. This Part shall be read as one with the Insurance Act hereinafter referred to as the “principal Act”. - 63 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by adding a new provision after section 134 about mandatory inbound travel insurance.
63. The principal Act is amended by adding immediately after section 134 the following: “Mandatory inbound travel insurance through - 134A Verify source ↗
(1) A foreigner entering
AI-assisted research summary: Foreigners entering Mainland Tanzania by land, sea, or air must buy inbound travel insurance on arrival.
134A.-(1) A foreigner entering Mainland Tanzania land, seaport or airport shall, upon arrival, purchase an inbound travel insurance policy at a premium amount of Tanzania Shillings equivalent to 44 United States Dollars. insurance (2) The purpose of the inbound travel provide is emergency assistance to foreigners for a maximum stay of ninety two days from the date of arrival in the event of- to (a) medical emergency; (b) loss of luggage; (c) emergency medical evacuation or repatriation. (3) Subject to subsection (1), insurance policy cover shall be issued 39 No. 11 The Finance Act, 2025 by the National Insurance Corporation or any other registered in partnership with the National Insurance Corporation. insurer (4) Notwithstanding subsection (1), the provisions of this section shall not apply to residents of the East African Community Partner States or Southern Development Community Partner States. African (5) The Minister may make regulations for better implementation of the provisions of this section.”. PART XV AMENDMENT OF THE INVESTMENT AND SPECIAL ECONOMIC ZONES ACT, (ACT NO. 6 OF 2025) Construction Act No. 6 of 2025
Part
PART XV
- 64 Verify source ↗
This Part shall be read as one with the Investment
AI-assisted research summary: This Part must be read together with the Investment and Special Economic Zones Act.
64. This Part shall be read as one with the Investment and Special Economic Zones Act, hereinafter referred to as the “principal Act”. Amendment of section 19 - 65 Verify source ↗
The principal Act is amended in section 19
AI-assisted research summary: This amendment limits certain investment tax incentives and sets a 75% customs duty exemption for non-origin capital goods, with the investor paying 25%.
65. The principal Act is amended in section 19- (a) by adding immediately after subsection (2) the following: “(3) Vivutio kikodi vitakavyotolewa kwa mwekezaji mwenye cheti kwa mujibu wa vifungu vidogo vya (1) na (2) havitajumuisha- vya (a) gari lisilotumika moja kwa moja kwenye mradi lililoainishwa chini za Utambuzi ya Namba 8702.10.19, 8702.90.19 na Sura Na. 8703 katika mfumo wa kimataifa wa utambuzi wa bidhaa ili mradi lililowekwa zuio halitahusisha mwekezaji ambaye cheti chake cha vivutio kilitolewa kabla ya au tarehe 30 Juni, 2006; 40 No. 11 The Finance Act, 2025 (b) trela iliyoagizwa kutoka nje ya nchi iliyoainishwa chini ya Namba za Utambuzi 8716.31.90 na 8716.40.90 katika mfumo wa kimataifa wa utambuzi wa bidhaa; lililotengenezwa zaidi ya miaka nane kabla ya kuingizwa nchini; (c) gari (d) vifaa vya ofisi, shajara, samani, sukari, vinywaji baridi, pombe kali, vigae, magari yasiyotumika moja kwa moja kwenye mradi, vyombo vya chakula, viyoyozi, majokofu, matandiko, saruji, nondo, mabati, PVC na mabomba ya HDPE yenye Namba za Utambuzi na 3917.21.00 katika mfumo wa kimataifa wa utambuzi wa bidhaa mtawalia, matrela na vifaa vya kielektroniki vilivyoagizwa kutoka nje ya nchi; 3917.23.00 (e) mawasiliano ya simu, isipokuwa bidhaa za mtaji kwa ajili ya usimikaji ya mawasiliano ya simu. wa minara (4) Bila kujali masharti ya kifungu kidogo cha (1), msamaha wa ushuru wa forodha utakaotolewa kwa bidhaa za mtaji usio asili, utatolewa kwa asilimia 75 ambapo mwekezaji atalipa asilimia 25 ya ushuru unaopaswa kulipwa.”; and (b) renumbering subsections (3) to (5) as subsections (5) to (7) respectively. Amendment of section 65 Amendment of section 67 - 66 Verify source ↗
The principal Act is amended in section 65 by
AI-assisted research summary: This provision amends section 65 of the principal Act by deleting the proviso to proposed subsection (1A).
66. The principal Act is amended in section 65 by deleting the proviso to the proposed subsection (1A). - 67 Verify source ↗
The principal Act is amended in section 67 by
AI-assisted research summary: Section 67 is amended by deleting the proviso to the proposed subsection (2B).
67. The principal Act is amended in section 67 by deleting the proviso to the proposed subsection (2B). 41 No. 11 The Finance Act, 2025 PART XVI AMENDMENT OF THE LOCAL GOVERNMENT FINANCE ACT, (CAP. 290) Construction Cap. 290
Part
PART XVI
- 68 Verify source ↗
This Part shall be read as one with the Local
AI-assisted research summary: This Part must be read together with the Local Government Finance Act, called the principal Act.
68. This Part shall be read as one with the Local Government Finance Act, hereinafter referred to as the “principal Act”. Amendment of section 6 Amendment of section 7 - 69 Verify source ↗
The principal Act is amended in section 6(1), by
AI-assisted research summary: This provision amends section 6(1) of the principal Act by changing two percentage figures.
69. The principal Act is amended in section 6(1), by- (a) deleting the words “ten per centum” appearing in paragraph (q) and substituting for them the words “two per centum”; and (b) deleting the words “not exceeding 0.3 percent” appearing in paragraph (v) and substituting for them the words “of 0.25 percent”. - 70 Verify source ↗
The principal Act is amended in section 7(1), by
AI-assisted research summary: This section amends section 7(1) of the principal Act by changing two percentage figures.
70. The principal Act is amended in section 7(1), by- (a) deleting the words “ten per centum” appearing in paragraph (t) and substituting for them the words “two per centum”; and (b) deleting the words “not exceeding 0.3 percent” appearing in paragraph (z) and substituting for them the words “of 0.25 percent”. Amendment of section 8 - 71 Verify source ↗
The principal Act is amended in section 8(1)(l) by
AI-assisted research summary: Section 8(1)(l) is amended to replace “ten per centum” with “two per centum.”
71. The principal Act is amended in section 8(1)(l) by deleting the words “ten per centum” and substituting for them the words “two per centum”. Amendment of Schedule - 72 Verify source ↗
The principal Act is amended in the Schedule
AI-assisted research summary: This section amends the Schedule to the principal Act by adding “Loading and offloading” entries and changing a cap from 0.3% to 0.25% in paragraph 4.
72. The principal Act is amended in the Schedule- (a) in paragraph 2 by adding immediately after subparagraph (l) the following: “(m) - Loading and offloading (b) in paragraph 3 by adding immediately after subparagraph (s) the following: “(t) - Loading and offloading 42 No. 11 The Finance Act, 2025 (c) in paragraph 4- (i) in subparagraph (a) by- (aa) deleting the words “cap 0.3%” appearing in the second column and substituting for it figure “0.25%”; and (bb) deleting the words “cap of 0.3%” appearing in the third column and substituting for it figure “0.25%”; and (ii) by adding immediately after subparagraph (e) the following: “(f) - Loading and offloading PART XVII AMENDMENT OF THE MERCHANDISE MARKS ACT, (CAP. 85) Construction Cap. 85
Part
PART XVII
- 73 Verify source ↗
This Part shall be read as one with the
AI-assisted research summary: This Part must be read together with the Merchandise Marks Act, which is called the principal Act here.
73. This Part shall be read as one with the Merchandise Marks Act, hereinafter referred to as “the principal Act”. Addition of section 11A - 74 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: Section 74 says the principal Act is amended to add a new provision after section 11 titled “Recordation of trademarks.”
74. The principal Act is amended by adding immediately after section 11 the following: “Recordation of trademarks - 11A Verify source ↗
Trademarks relating to
AI-assisted research summary: Trademarks for goods to be imported in Mainland Tanzania must be recorded with the Chief Inspector in the prescribed manner.
11A. Trademarks relating to goods to be imported in Mainland Tanzania, irrespective of the place of registration, shall be recorded with the Chief Inspector, in the prescribed manner.”. Amendment of section 25 - 75 Verify source ↗
The principal Act is amended in section 25(2) by
AI-assisted research summary: This provision amends section 25(2) of the principal Act to add a new paragraph about prescribing how trademarks of imported goods are recorded, and it renumbers later paragraphs.
75. The principal Act is amended in section 25(2) by- (a) adding immediately after paragraph (e) the following: “(f) prescribing the manner of recordation of trademarks of imported goods;” (b) renaming paragraphs (f) and (g) as paragraphs (g) and (h) respectively. 43 No. 11 The Finance Act, 2025 PART XVIII AMENDMENT OF THE MINING ACT, (CAP. 123) Construction Cap. 123 Amendment of section 69
Part
PART XVIII
- 76 Verify source ↗
This Part shall be read as one with the Mining Act,
AI-assisted research summary: This section says this Part must be read together with the Mining Act, which it calls the “principal Act”.
76. This Part shall be read as one with the Mining Act, hereinafter referred to as the “principal Act”. - 77 Verify source ↗
The principal Act is amended in section 69 by
AI-assisted research summary: This section amends section 69 of the principal Act by deleting one phrase and adds section 113A.
77. The principal Act is amended in section 69 by deleting the phrase “other than those having agreement with the Government that provides to the contrary”. Addition of section 113A - 78 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by inserting a new provision titled “HIV Response Levy on minerals.”
78. The principal Act is amended by adding immediately after section 113 the following: “HIV Response Levy on minerals - 113A Verify source ↗
(1) There shall be charged
AI-assisted research summary: A 0.1% HIV Response Levy is charged on minerals and is collected by the Mining Commission.
113A.-(1) There shall be charged a levy known as HIV Response Levy on minerals charged at a rate of 0.1 percent of the gross value of minerals, which the Mining shall be collected by Commission and remitted as follows: Cap. 379 Cap. 161 (a) seventy of the percent collected amount to the AIDS Trust Fund established under the Tanzania Commission for AIDS Act; to Insurance (b) thirty percent of the collected amount the Universal Health Fund the established Universal Health Insurance Act. under (2) The levy shall become due and payable at the time of payment of royalty by persons liable to pay royalty under this Act.”. 44 No. 11 The Finance Act, 2025 PART XIX AMENDMENT OF THE MOTOR VEHICLE (TAX ON REGISTRATION AND TRANSFER) ACT, (CAP. 124) Construction Cap. 124
Part
PART XIX
- 79 Verify source ↗
This Part shall be read as one with the Motor
AI-assisted research summary: This Part must be read together with the Motor Vehicle (Tax on Registration and Transfer) Act, which is called the principal Act.
79. This Part shall be read as one with the Motor Vehicle (Tax on Registration and Transfer) Act, hereinafter referred to as the “principal Act”. Addition of section 5A - 80 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by inserting a new item after section 5 called “HIV Response Levy on motor vehicle.”
80. The principal Act is amended by adding immediately after section 5 the following: “HIV Response Levy on motor vehicle Cap. 379 Cap 161 - 5A Verify source ↗
(1) There is hereby imposed
AI-assisted research summary: A levy called the HIV Response Levy is charged on the first registration of motor vehicles, at a rate set in the Third Schedule.
5A.-(1) There is hereby imposed a levy to be known as the HIV Response Levy on first registration of motor vehicles, which shall be charged at a rate prescribed in the Third Schedule. (2) The levy shall be collected by the and the Commissioner General of Tanzania Revenue Authority remitted as follows: (a) seventy percent to the AIDS Trust Fund established under the Tanzania Commission for AIDS Act; and Insurance (b) thirty percent to the Universal Fund Health established the Universal Health Insurance Act.”. under Amendment of First Schedule
Part
PART XX
- 83 Verify source ↗
This Part shall be read as one with the National
AI-assisted research summary: This section says this Part must be read together with the National Parks Act, which is called the principal Act.
83. This Part shall be read as one with the National Parks Act hereinafter referred to as the “principal Act”. - 84 Verify source ↗
The principal Act is amended in section 9
AI-assisted research summary: Section 9 is amended to split certain revenue deposits and require approval by the Paymaster General before disbursement of those funds.
84. The principal Act is amended in section 9- (a) in subsection (2) by deleting paragraph (b) and substituting for it the following: “(b) fifty one percent of revenues exclusive of value added tax shall be deposited in the account of the Trustees opened at the Bank of Tanzania; and 46 No. 11 The Finance Act, 2025 (c) forty percent shall be deposited in the Consolidated Fund.”; and (b) by adding immediately after subsection (2) the following: “(3) The expenditure of funds under subsection (2)(a) and (b) shall be disbursed upon approval by the Paymaster General.”. PART XXI AMENDMENT OF THE NATIONAL PLANNING COMMISSION ACT, (CAP. 127) Construction Cap. 127
Part
PART XXI
- 85 Verify source ↗
This Part shall be read as one with the National
AI-assisted research summary: This section says this Part must be read together with the National Planning Commission Act.
85. This Part shall be read as one with the National Planning Commission Act, hereinafter referred to as the “principal Act”. Amendment of section 22 by- - 86 Verify source ↗
The principal Act is amended in section 22(2),
AI-assisted research summary: Section 22(2) is amended to add criteria for assessing public investment projects and to renumber the existing paragraph (d) as paragraph (e).
86. The principal Act is amended in section 22(2), (a) adding immediately after paragraph (c) the following: “(d) kuweka vigezo vitakavyozingatiwa wakati wa kufanya tathmini ya miradi ya uwekezaji wa umma;”; and (b) renaming paragraph (d) as paragraph (e). PART XXII AMENDMENT OF THE NGORONGORO CONSERVATION AREA ACT, (CAP. 284) Construction Cap. 284
Part
PART XXII
- 87 Verify source ↗
This Part shall be read as one with the
AI-assisted research summary: This Part must be read together with the Ngorongoro Conservation Area Act, which is called the principal Act.
87. This Part shall be read as one with the Ngorongoro Conservation Area Act hereinafter referred to as the “principal Act”. Amendment of section 12 - 88 Verify source ↗
The principal Act is amended in section 12, by
AI-assisted research summary: The Tanzania Revenue Authority must collect sums, fees, monies, and charges payable to the Authority and distribute them in the stated percentages; spending of certain funds needs Paymaster General approval.
88. The principal Act is amended in section 12, by- (a) deleting subsection (2) and substituting for it the following: “(2) Any sum, fees, monies or charges payable to the Authority shall be collected by 47 No. 11 The Finance Act, 2025 the Tanzania Revenue Authority and distributed as follows: (a) nine percent shall be deposited in the special account opened at the Bank of Tanzania, whereas- (i) three percent shall be for the purposes of Tanzania Wildlife Protection Fund; and (ii) six percent shall be for the purposes of the Tourism Development Levy; (b) fifty one percent of revenues exclusive of value added tax shall be deposited in the account of the Authority opened at the Bank of Tanzania; and (c) forty percent shall be deposited in the Consolidated Fund.”; and (b) adding immediately after subsection (2) the following: “(3) The expenditure of funds under subsection (2)(a) and (b) shall be disbursed upon approval by the Paymaster General.”. PART XXIII AMENDMENT OF THE PORT SERVICE CHARGE ACT, (CAP. 264) Construction Cap. 264
Part
PART XXIII
- 89 Verify source ↗
This Part shall be read as one with the Port
AI-assisted research summary: This Part is to be read together with the Port Service Charge Act, which is called the principal Act.
89. This Part shall be read as one with the Port Service Charge Act, hereinafter referred to as the “principal Act”. Amendment of section 7 - 90 Verify source ↗
The principal Act is amended in section 7, by
AI-assisted research summary: This provision changes section 7 of the principal Act by replacing “last working” with “20th” in subsections (2) and (3).
90. The principal Act is amended in section 7, by- (a) deleting the words “last working” appearing in subsection (2) and substituting for them the figure “20th”; and (b) deleting the words “last working” appearing in subsection (3) and substituting for them the figure “20th”. 48 No. 11 The Finance Act, 2025 PART XXIV AMENDMENT OF THE PUBLIC FINANCE ACT, (CAP. 348) Construction Cap. 348 Amendment of section 5
Part
PART XXIV
- 91 Verify source ↗
This Part shall be read as one with the Public
AI-assisted research summary: This section says this Part must be read together with the Public Finance Act, which is called the principal Act.
91. This Part shall be read as one with the Public Finance Act, hereinafter referred to as the “principal Act”. - 92 Verify source ↗
The principal Act is amended in section 5 by
AI-assisted research summary: Certain government institutions must get the Minister’s prior approval before setting or changing fees, levies, or charges.
92. The principal Act is amended in section 5 by adding immediately after subsection (3) the following: “(4) Where a ministry, independent department, agency, authority or other Government institution intends to establish, review or impose any fees, levies or charges, independent department, such ministry, agency, authority or Government institution shall seek prior approval of the Minister: Provided that, the Minister may, where he deems necessary, seek advice from any ministry or institution on the proposal for imposition or review of fees, levies or charges. (5) The provisions of subsection (4) local government to shall not apply authorities.”. Amendment of section 13 - 93 Verify source ↗
The principal Act is amended in section 13, by
AI-assisted research summary: Certain executive agencies, public corporations, and public institutions that charge fees must remit a monthly contribution to the Consolidated Fund, capped at 40% of gross revenue, once the stated conditions are met.
93. The principal Act is amended in section 13, by deleting subsection (3) and substituting for it the following: “(3) An executive agency, public institution which corporation or public charges or imposes and collects fees for services the Consolidated Fund monthly contribution not exceeding forty percentum of the gross revenue: rendered shall, remit to Provided that, this section shall come into effect upon- (a) analysis on the conducted performance of an executive agency, public corporation or public institution by the Treasury 49 No. 11 The Finance Act, 2025 Amendment of heading to Part IV Repeal and replacement of section 31 Registrar in consultation with the Minister; and (b) issuance by the Minister of an order published in the Gazette specifying the amount of monthly contribution to be remitted by an executive public corporation or public institution.”. agency,
Part
Part IV
- 94 Verify source ↗
The principal Act is amended by deleting the
AI-assisted research summary: This section amends the principal Act by replacing the Part IV heading with “PREPARATION OF FINANCIAL REPORTS”.
94. The principal Act is amended by deleting the heading to Part IV and substituting for it the following: “PREPARATION OF FINANCIAL REPORTS”. - 95 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section amends the principal Act by repealing section 31 and replacing it with new text starting with “Financial reports”.
95. The principal Act is amended by repealing section 31 and replacing for it the following: “Financial reports - 31 Verify source ↗
(1) The Accountant-General
AI-assisted research summary: The Accountant-General and each accounting officer must prepare and send annual financial reporting documents to the specified authorities, with a two-month deadline for accounting officers and a possible longer period for the Accountant-General if the National Assembly resolves it.
31.-(1) The Accountant-General shall, upon completion of the audit of financial statements prepared under subsection (2), or such longer period as the National Assembly may by resolution appoint after the end of each financial year, prepare and transmit to the Minister and to the Controller and Auditor-General, the report by those charged with and Consolidated Financial Statements and such other statements in such form as the National Assembly may from time to time require. governance (2) Each accounting officer shall, within a period of two months after the end of each financial year, prepare and transmit to the Controller and Auditor-General in respect of the past financial year, financial statements and such other statements in such form as the National Assembly may from time to time require. (3) Without prejudice to the provisions of section 8(1) and (2), all 50 No. 11 The Finance Act, 2025 statements section shall: transmitted under this (a) be prepared in accordance with the requirements of the International Public Sector Accounting Standards and Generally (IPSAS) Accounting Accepted Principles (GAAPs); or (b) where necessary and upon approval by the Accountant in General, be prepared with accordance International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAPs).”. PART XXV AMENDMENT OF THE PUBLIC SERVICE SOCIAL SECURITY FUND ACT, (CAP. 371) Construction Cap. 371
Part
PART XXV
- 96 Verify source ↗
This Part shall be read as one with the Public
AI-assisted research summary: This Part must be read together with the Public Service Social Security Fund Act, which is called the principal Act here.
96. This Part shall be read as one with the Public Service Social Security Fund Act hereinafter referred to as the “principal Act”. Amendment of section 80 - 97 Verify source ↗
The principal Act is amended in section 80 by
AI-assisted research summary: A qualifying pensioner or beneficiary under the former scheme continues to receive retirement pension or benefits from the Consolidated Fund. The Minister responsible for finance may, with Presidential approval and a Gazette order, change the minimum retirement benefit or pension payable to those recipients.
97. The principal Act is amended in section 80 by adding immediately after subsection (2) the following: “(3) Notwithstanding the preceding provisions, a pensioner or beneficiary under the former scheme who receives retirement pension or benefits from the Consolidated Fund shall continue to receive such pension or benefit from the Consolidated Fund. (4) For purposes of subsection (3), the Minister responsible for finance may, upon approval by the President and order published in the Gazette, increase, vary or modify the minimum retirement benefit or pension 51 No. 11 The Finance Act, 2025 payable to a pensioner or beneficiary who receives retirement pension or benefits from the Consolidated Fund.”. PART XXVI AMENDMENT OF THE TANZANIA COMMISSION FOR AIDS ACT, (CAP. 379) Construction Cap. 379
Part
PART XXVI
- 98 Verify source ↗
This Part shall be read as one with the Tanzania
AI-assisted research summary: This section says this Part must be read together with the Tanzania Commission for AIDS Act, which is called the principal Act.
98. This Part shall be read as one with the Tanzania Commission for AIDS Act, hereinafter referred to as the “principal Act”. Amendment of section 18 by- - 99 Verify source ↗
The principal Act is amended in section 18(1),
AI-assisted research summary: This provision amends section 18(1) of the principal Act to allocate certain tax and levy revenues, including 70% of HIV Response Levy collections on minerals and first vehicle registrations, and a stated excise duty amount for beer.
99. The principal Act is amended in section 18(1), (a) adding immediately after paragraph (c) the following: “(d) seventy percent of moneys collected as HIV Response Levy on- (i) minerals; (ii) first registration of motor vehicles; (e) moneys collected as excise duty as follows: (i) Tshs. 7 per litre of beer of heading - 22
AI-assisted research summary: The Tanzania Revenue Authority must remit to the AIDS Trust Fund all monies it collects or receives that are designated for that fund.
22.03; Tshs. 10.5 per litre of wine of heading 22.04, 22.05 and 22.06; Tshs. 17.5 per litre of spirits, liqueurs and other spirituous beverages of heading 22.08; (ii) (iii) (f) seventy percent of moneys collected as HIV Response Levy on train tickets; (g) 6 percent of moneys collected as airport service charge on passengers travelling to a destination within the United Republic; (h) 0.7 percent of moneys collected as airport service charge on passengers travelling to a destination outside the United Republic; (i) twelve percent of moneys collected as winning tax on sports betting; 52 No. 11 The Finance Act, 2025 (j) 6 percent of collections of gaming tax on casino land-based from winnings operations; Cap. 220 (k) 7 shillings per litre paid on petrol, diesel and kerosene under the Road and Fuel Tolls Act;”; (b) renaming paragraphs (d) and (e) as paragraphs (l) and (m) respectively; and (c) adding immediately after subsection (2) the following: “(3) The Tanzania Revenue Authority shall remit to the AIDS Trust Fund all monies it collects or receives from any source designated for the AIDS Trust Fund under subsection (1).”. PART XXVII AMENDMENT OF THE TANZANIA REVENUE AUTHORITY ACT, (CAP. 399) Construction Cap. 399
Part
PART XXVII
- 100 Verify source ↗
This Part shall be read as one with the Tanzania
AI-assisted research summary: This section says this Part must be read together with the Tanzania Revenue Authority Act, called the principal Act.
100. This Part shall be read as one with the Tanzania Revenue Authority Act, hereinafter referred to as the “principal Act”. Amendment of section 5 by- - 101 Verify source ↗
The principal Act is amended in section 5(3),
AI-assisted research summary: This section amends section 5(3) to add requirements to establish a training institution and supporting facilities for tax administration capacity building and training.
101. The principal Act is amended in section 5(3), (a) adding immediately after paragraph (a) the following: “(b) establish a training institution to provide capacity building and training relating to tax administration to employees, tax professionals, or any other category of persons who perform tax functions; and (c) establish facilities, equipment or other establishment to enable proper and effective administration of laws set out under the First Schedule to the Act;”; and 53 No. 11 The Finance Act, 2025 (b) renaming paragraph (b) as paragraph (d). Repeal of section 37 - 102 Verify source ↗
The principal Act is amended by repealing section
AI-assisted research summary: This section amends the principal Act by repealing a section.
102. The principal Act is amended by repealing section PART XXVIII AMENDMENT OF THE UNIVERSAL HEALTH INSURANCE ACT, (CAP. 161) Construction Cap. 161
Part
PART XXVIII
- 103 Verify source ↗
This Part shall be read as one with the Universal
AI-assisted research summary: This Part must be read together with the Universal Health Insurance Act, which is called the principal Act.
103. This Part shall be read as one with the Universal Health Insurance Act hereinafter referred as the “principal Act”. Amendment of section 25 by- - 104 Verify source ↗
The principal Act is amended in section 25(3)
AI-assisted research summary: This amendment adds rates of shilingi 3 per litre for beer under heading 22.03 and shilingi 4.5 per litre for wine under heading 22.04.
104. The principal Act is amended in section 25(3) (a) in paragraph (b) by adding immediately after subparagraph (ii) the following: “(iii) shilingi 3 kwa kila lita ya bia inayotambulika kwa heading 22.03; (iv) shilingi 4.5 kwa kila lita ya mvinyo inayotambulika kwa heading 22.04, - 22 Verify source ↗
05 and 22.06
AI-assisted research summary: The Tanzania Revenue Authority must place amounts it collects or receives from specified sources into the Health Insurance Fund for All under subsection (3).
22.05 and 22.06; (v) shilingi 7.5 kwa kila lita ya pombe kali na vilevi vingine vinavyotambulika kwa heading 22.08;”; (b) adding immediately after paragraph (b) the following: Sura ya 124 Sura ya 41 “(c) asilimia thelathini ya makusanyo ya tozo ya Kudhibiti Maambukizi ya Ukimwi kwenye usajili wa vyombo vya moto chini ya Sheria ya Kodi za Usajili na Uhamisho wa Magari; (d) asilimia tano ya kodi ya ushindi wa michezo ya ubashiri kwa mujibu wa Sheria ya Michezo ya Kubahatisha; (e) asilimia 2 ya kodi ya ushindi kwenye michezo ya kasino ya ardhini; (f) asilimia 30 ya fedha inayokusanywa kama tozo ya Kudhibiti Maambukizi ya Ukimwi kwenye kila tiketi ya treni; 54 No. 11 The Finance Act, 2025 Sura ya 365 Sura ya 220 (g) asilimia 3 ya tozo ya huduma ya viwanja vya ndege inayotozwa kwa mujibu wa Sheria ya Tozo za Huduma za Viwanja vya Ndege kwa kila abiria anayesafiri ndani ya nchi; (h) asilimia 0.3 ya tozo ya huduma ya viwanja vya ndege inayotozwa kwa mujibu wa Sheria ya Tozo za Huduma za Viwanja vya Ndege kwa kila abiria anayesafiri kwenda nje ya nchi; (i) shilingi tatu kwa kila lita ya petroli, dizeli na mafuta ya taa zinazokusanywa kama tozo ya barabara na mafuta kwa mujibu wa Sheria ya Tozo za Barabara na Mafuta; na (j) asilimia thelathini ya makusanyo ya tozo ya kudhibiti maambukizi ya ukimwi kwenye madini;”; (c) renaming paragraphs (c) to (e) as paragraphs (k) to (n) respectively.”; (d) adding immediately after subsection (3) the following: katika Mfuko “(4) Mamlaka ya Mapato Tanzania itaweka zote itakazokusanya au kupokea kutoka katika chanzo chochote kilichobainishwa kwa madhumuni ya Mfuko wa Bima ya Afya kwa Wote chini ya kifungu kidogo cha (3).”; and fedha (e) renumbering subsection (4) as subsection (5). PART XXIX AMENDMENT OF THE TAX ADMINISTRATION ACT, (CAP. 438) Construction Cap. 438
Part
PART XXIX
- 105 Verify source ↗
This Part shall be read as one with the Tax
AI-assisted research summary: This Part is to be read together with the Tax Administration Act, which is called the principal Act here.
105. This Part shall be read as one with the Tax Administration Act, hereinafter referred to as the “principal Act”. Amendment of section 11 by- - 106 Verify source ↗
The principal Act is amended in section 11(1),
AI-assisted research summary: The law is amended so that a private ruling on tax residence status must be accompanied by a tax residency certificate.
106. The principal Act is amended in section 11(1), 55 No. 11 The Finance Act, 2025 (a) adding the words “or status” immediately after the word “arrangement” appearing in the opening phrase; and (b) inserting a proviso to paragraph (a) as follows: that, where “Provided the Commissioner General, based on conditions set in a tax law, issues a private ruling in favour of a person relating to tax residence status, such ruling shall be accompanied with a tax residency certificate in a manner determined by the Commissioner General.”. Repeal and replacement of section 23 - 107 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section amends the principal Act by repealing section 23 and replacing it with new text titled “Recognition of small scale traders.”
107. The principal Act is amended by repealing section 23 and substituting for it the following: “Recognition of small scale traders Cap. 332 - 23 Verify source ↗
(1) The Commissioner
AI-assisted research summary: The Commissioner General must recognise duly registered small-scale traders in the informal sector, the registration authority must register traders meeting the turnover and TIN conditions, and the Commissioner may assess tax if a registered trader is believed to exceed the turnover threshold.
23.-(1) The Commissioner General shall recognise a small-scale trader conducting business in an informal sector who has been duly registered by the relevant authority. (2) The authority responsible for registration of small scale traders shall in addition to any other prescribed criteria, register traders- (a) whose annual turnover is below the minimum taxable income specified under the Income Tax Act; and (b) who have Tax Identification Numbers. (4) For avoidance of doubt, registration as a small scale trader shall not be conclusive evidence that a trader’s annual turnover is below the minimum taxable income. (5) Where the Commissioner determines or has a reason to believe that a person registered as small scale trader has an annual turnover exceeding the minimum the taxable Commissioner shall assess such trader and demand the tax payable. income, 56 No. 11 The Finance Act, 2025 (6) The Minister may, in consultation with the relevant authority, make regulations prescribing for the fees, manner of recognition and registration and any other matter relating to small scale traders.”. Repeal and replacement of section 42 - 108 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section amends the principal Act by repealing section 42 and replacing it with new text.
108. The principal Act is amended by repealing section 42 and substituting for it the following: “Electronic tax administration system purposes laws, of For - 42 Verify source ↗
(1)
AI-assisted research summary: The Commissioner General must run a computerized electronic system for tax documents, and people may use it only if registered.
42.-(1) administering the tax Commissioner General shall establish and operate a computerised electronic system for filing, furnishing, storing, archiving and accessing electronic documents and carrying out any other tax administration functions. (2) A person shall not access, file or receive a document from the electronic system unless such person is a registered user of the system: that, Provided the Commissioner General may cancel the registration of a registered user in the event of breach of conditions for registration. (3) An electronic document shall be considered to be filed by a person and received by the Commissioner General under a tax law when a document registration number is created in the system person’s using authentication code. the by (4) An electronic document shall be considered to be served on a person by the Commissioner General under a tax law when a document registration number is created in the system and the document can be accessed by using the person’s authentication code. 57 No. 11 The Finance Act, 2025 Cap. 442 the (5) The provisions of Electronic Transactions Act relating to validity, authenticity and admissibility of electronic documents shall apply electronic mutatis mutandis documents created by the system under this section. to (6) The Commissioner General may authorise a printed document to be treated as a copy of an electronic document filed under subsection (3) or served under subsection (4). a copy (7) A court or tribunal shall accept authorised under subsection (6) as conclusive evidence of the nature and contents of an electronic document, unless the contrary is proved. (8) Notwithstanding subsection (2), the Commissioner General may, for tax purposes and by notice in writing, require any person who owns or operates an electronic to interface or connect his electronic system with the system established under this section subject to such terms and conditions and in the manner as may be the Commissioner General. required by system (9) A person who- (a) without lawful authorisation, gains access to or attempts to access the system; (b) having lawful access to the system uses or discloses information obtained from the system for unauthorised purposes; (c) without lawful receives authorisation, information obtained from 58 No. 11 The Finance Act, 2025 system and publishes uses, the discloses, or otherwise disseminates such information; records (d) falsifies or information stored in the system; (e) interferes, tampers with, the impairs damages or system; or (f) upon being required by the General, Commissioner deliberately fails to interface his electronic system with the system established under this section, commits an offence and shall be liable on conviction- (i) in the case of an individual, to imprisonment for a term not exceeding three years or to a fine not exceeding 1000 currency points; or (ii) in the case of an entity, to a fine not exceeding 3000 currency points.”. Amendment of section 54 - 109 Verify source ↗
The principal Act is amended in section 54 by
AI-assisted research summary: This amendment requires the subsection(1) entity to disclose subcontracting details to the Commissioner General within the date the subcontracted works start, using the prescribed manner.
109. The principal Act is amended in section 54 by deleting subsection (2) and substituting for it the following: “(2) For purposes of this section, the entity referred to under subsection (1) shall, within the date of commencement of the subcontracted works and in the manner as may be prescribed by the Commissioner General, disclose names of the persons, value of the contract, nature of the thirty days from 59 No. 11 The Finance Act, 2025 subcontracted works and the duration of carrying out the works.”. Amendment of section 62 - 110 Verify source ↗
The principal Act is amended in section 62 by
AI-assisted research summary: Section 62(8) is replaced so that an objection is treated as admitted on specified dates.
110. The principal Act is amended in section 62 by deleting subsection (8) and substituting for it the following: “(8) An objection shall be deemed to have been admitted on the following dates: (a) in the case of an objection which relates to an assessment of tax or notice of liability to pay tax, on the date the conditions of subsection (1), (7) or (9) were complied with, or on the date of payment of the lesser amount allowed under subsection (9); or (b) in any other case, on the date of service of the objection to the Commissioner General.”. Amendment of section 63 - 111 Verify source ↗
The principal Act is amended in section 63 by
AI-assisted research summary: If an objector misses the time limit for submitting under subsection (4), or if the Commissioner General issued the notice under subsection (3), the notice is treated as an objection decision and the objector may appeal to the Board under the Tax Revenue Appeals Act.
111. The principal Act is amended in section 63 by- (a) adding immediately after subsection (4) the following proviso: “Provided that, where the objector fails to make submission within the time prescribed under this subsection, the notice issued under subsection (3) shall be treated as an objection decision and, the objector shall have the right to appeal to the Board in accordance with the Tax Revenue Appeals Act.”; (b) adding immediately after subsection (11) the following proviso: “Provided that, where the Commissioner General had issued a notice under subsection (3), the notice shall be treated as an objection decision and the objector shall have the right to appeal against such notice to the Board in accordance with the Tax Revenue Appeals Act.”. Cap. 408 Cap. 408 Amendment of section 75 - 112 Verify source ↗
The principal Act is amended in section 75 by
AI-assisted research summary: This provision amends section 75(6) by replacing “period sufficient to” with “period not exceeding three months within which he may”.
112. The principal Act is amended in section 75 by deleting the phrase “period sufficient to” appearing in 60 No. 11 The Finance Act, 2025 subsection (6) and substituting for it the phrase “period not exceeding three months within which he may”. Amendment of section 90 - 113 Verify source ↗
The principal Act is amended in section 90(2) by
AI-assisted research summary: This section changes section 90(2) of the principal Act by adding the words “or thirty percent of the adjusted loss” after “shortfall” in paragraph (c).
113. The principal Act is amended in section 90(2) by adding the words “or thirty percent of the adjusted loss” immediately after in paragraph (c). the word “shortfall” appearing PART XXX AMENDMENT OF THE TREASURY REGISTRAR (POWERS AND FUNCTIONS) ACT, (CAP. 370) Construction Cap. 370
Part
PART XXX
- 114 Verify source ↗
This Part shall be read as one with the Treasury
AI-assisted research summary: This provision says the Part is to be read together with the Treasury Registrar (Powers and Functions) Act, which is called the principal Act.
114. This Part shall be read as one with the Treasury Registrar (Powers and Functions) Act hereinafter referred as the “principal Act”. Amendment of section 9 - 115 Verify source ↗
The principal Act is amended in section 9(1) by
AI-assisted research summary: Each executive agency, public corporation, or public institution must remit a monthly contribution to the Consolidated Fund, capped at 40% of annual gross revenue, once the required analysis and ministerial order are made.
115. The principal Act is amended in section 9(1) by deleting paragraph (f) and substituting for it the following: “(f) require each executive agency, public corporation or public institution to remit monthly contribution not exceeding forty percent of its annual gross revenue to the Consolidated Fund as determined under the Public Finance Act: Provided that, institution by this section shall come into effect upon analysis conducted on the performance of an executive agency, public corporation or the Treasury public Registrar the Minister responsible for finance and issuance by the Minister responsible for finance of an order specifying the amount of contribution to be remitted by an agency, corporation or institution.”. in consultation with 61 No. 11 The Finance Act, 2025 PART XXXI AMENDMENT OF THE RAILWAYS ACT, (CAP. 170) Construction Cap. 170 Addition of section 73A
Part
PART XXXI
- 116 Verify source ↗
This Part shall be read as one with the Railways
AI-assisted research summary: This section says this Part must be read together with the Railways Act, which is called the principal Act.
116. This Part shall be read as one with the Railways Act, hereinafter referred as the “principal Act”. - 117 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by inserting a new provision titled “HIV Response Levy on train tickets.”
117. The principal Act is amended by adding immediately after section 73 the following: “HIV Response Levy on train tickets Cap. 379 Cap. 161 - 73A Verify source ↗
(1) There is hereby imposed
AI-assisted research summary: A levy called the HIV Response Levy is charged on train tickets at 500 shillings per ticket.
73A.-(1) There is hereby imposed a levy to be known as the HIV Response Levy on train tickets which shall be charged at a rate of five hundred shillings per ticket. (2) The levy on train tickets shall be collected by a railway transport operator and remitted the Land Transport Regulatory Authority on the 7th day of the month following the month on which the levy was collected. to (3) Moneys collected as levy under this section shall be distributed by the Land Transport Regulatory Authority as follows: (a) seventy percent to the AIDS Trust Fund established under the Tanzania Commission for AIDS Act; and Insurance (b) thirty percent to the Universal Fund Health established the Universal Health Insurance Act.”. under PART XXXII AMENDMENT OF THE ROAD AND FUEL TOLLS ACT, (CAP. 220) Construction Cap. 220
Part
PART XXXII
- 118 Verify source ↗
This Part shall be read as one with the Road and
AI-assisted research summary: This section says this Part must be read together with the Road and Fuel Tolls Act, which it calls the principal Act.
118. This Part shall be read as one with the Road and Fuel Tolls Act hereinafter referred to as the “principal Act”. 62 No. 11 The Finance Act, 2025 Amendment of section 4 - 119 Verify source ↗
The principal Act is amended in section 4(1) by
AI-assisted research summary: This provision amends section 4(1) by inserting “kerosene” after “diesel”.
119. The principal Act is amended in section 4(1) by adding the word “kerosene” immediately after the word “diesel”. Amendment of section 5 by- - 120 Verify source ↗
The principal Act is amended by in section 5,
AI-assisted research summary: This amendment adds two fuel-related per-litre amounts and directs them to be deposited into specified funds.
120. The principal Act is amended by in section 5, (a) adding immediately after paragraph (b) the following: Cap. 379 Cap. 161 “(c) Tanzania shillings 7 per litre imposed on petrol, diesel and kerosene shall be deposited into the AIDS Trust Fund established under the Tanzania Commission for AIDS Act; and (d) Tanzania shillings 3 per litre imposed on petrol, diesel and kerosene shall be deposited into the Universal Health Insurance Fund established under the Universal Health Insurance Act”; and (b) renaming paragraphs (c) and (d) as (e) and (f) respectively.”. Amendment of Second Schedule
Part
Schedule, by-
- 3 Verify source ↗
Section 3
AI-assisted research summary: The text fragment mentions kerosene at Shillings 10 per litre and refers to amendments of the Value Added Tax Act.
3. Kerosene Shillings 10= per litre PART XXXIII AMENDMENT OF THE VALUE ADDED TAX ACT, (CAP. 148) Construction Cap. 148
Part
PART XXXIII
- 122 Verify source ↗
This Part shall be read as one with the Value
AI-assisted research summary: This section says this Part must be read together with the Value Added Tax Act, which is called the principal Act.
122. This Part shall be read as one with the Value Added Tax Act, hereinafter referred to as the “principal Act”. Amendment of section 2 - 123 Verify source ↗
The principal Act is amended in section 2
AI-assisted research summary: This section amends the principal Act’s section 2 by expanding the definition of “resident” and adding new definitions for “assisted Government entity” and “withholding agent”.
123. The principal Act is amended in section 2- (a) in the definition of the term “resident”, by adding the words “an entity incorporated or registered in Mainland Tanzania or” between the words “means” and “an”; 63 No. 11 The Finance Act, 2025 (b) by adding in the appropriate alphabetical order the following new definitions: ““assisted Government entity” means a Government entity in respect of which is the Commissioner General empowered to collect considerations for a taxable supply payable to such entity; “withholding agent” means- (a) the Ministry responsible for finance; (b) a Government entity which retains whole or part of its collected revenue; and (c) a registered person as may be appointed by the Commissioner General by notice;”. Amendment of section 5 - 124 Verify source ↗
The principal Act is amended in section 5 by
AI-assisted research summary: This provision sets VAT-related rates for certain supplies in Mainland Tanzania and gives the Commissioner General power to identify eligible persons and implementation details by public notice.
124. The principal Act is amended in section 5 by adding immediately after subsection (4) the following: “(5) Where the supply that is taxable at a standard rate is made in Mainland Tanzania to a withholding agent, the rate shall be eighteen percent but the withholding agent shall be required to withhold the rate of three percent on supply of goods and the rate of six percent in respect of supply of service in which the rate payable to a taxable person supplying service shall be twelve percent. (6) Where the supply that is taxable at a standard rate is made in Mainland Tanzania to unregistered person in Mainland Tanzania who pays for the consideration of that supply through a bank or electronic payment system approved by the Commissioner General, the rate shall be sixteen percent: that, Provided the Commissioner General shall, by public notice, specify the persons eligible and the manner in which the arrangement shall be implemented: 64 No. 11 The Finance Act, 2025 Addition of section 27 Provided further that, the provisions of this subsection shall come into operation on 1st September, 2025.”. - 125 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section says the principal Act is amended by adding new text immediately after section 27.
125. The principal Act is amended by adding immediately after section 27 the following: - 27A Verify source ↗
Where
AI-assisted research summary: If an assisted Government entity makes a supply and the consideration must be collected by the Commissioner General, the VAT in that consideration is treated as advance VAT paid by the entity.
27A. Where “Value added tax payable to assisted Governme nt entity an assisted Government entity makes a supply and the consideration payable to such entity in respect of that supply is required to be collected by the Commissioner General, the value added tax included in that consideration shall be treated as advance value added tax paid by such entity to the Commissioner General.”. Amendment of section 29 - 126 Verify source ↗
The principal Act is amended in section 29 by
AI-assisted research summary: The Commissioner General must serve the person with a decision explaining any grant or refusal of an extension of time.
126. The principal Act is amended in section 29 by- (a) adding immediately after subsection (4) the following: in to “(5) Upon receipt of the notification referred the subsection Commissioner General shall serve the person with his decision setting out the reason for grant or refusal of extension of time referred to in subsection (3)(c). (3), (6) Where the Commissioner General refuses to grant extension of time, the person shall be deemed to be deregistered for Value Added Tax.”; and (b) renumbering subsection (5) as subsection (7). Amendment of section 46 - 127 Verify source ↗
The principal Act is amended in section 46(2)(a)
AI-assisted research summary: Section 46(2)(a) is amended by deleting the word “not” before “situated”.
127. The principal Act is amended in section 46(2)(a) by deleting the word “not” appearing before the word “situated”. Amendment of section 51 - 128 Verify source ↗
The principal Act is amended in section 51(2)
AI-assisted research summary: Section 51(2) is amended by deleting wording in paragraph (f) and replacing paragraph (h) with a new description of online intermediation services.
128. The principal Act is amended in section 51(2); (a) in paragraph (f) by deleting the word “and” appearing after the word “advertisement;”; (b) deleting paragraph (h) and substituting for it the following- 65 No. 11 The Finance Act, 2025 “(h) online intermediation including platform, accommodation marketplace payment services platform;”. services or online an and Amendment of section 56 - 129 Verify source ↗
The principal Act is amended in section 56 by
AI-assisted research summary: This provision changes the dates in section 56 from 1 July 2024–30 June 2025 to 1 July 2025–30 June 2028.
129. The principal Act is amended in section 56 by deleting the words “1st July, 2024 to 30th June, 2025” and substituting for them the words “1st July, 2025 to 30th June, 2028”. Amendment of section 57 - 130 Verify source ↗
The principal Act is amended in section 57 by
AI-assisted research summary: This section amends section 57 by changing the date range from 1 July 2024–30 June 2025 to 1 July 2025–30 June 2026.
130. The principal Act is amended in section 57 by deleting the words “1st July, 2024 to 30th June, 2025” and substituting for them the words “1st July, 2025 to 30th June, 2026”. Amendment of section 70 - 131 Verify source ↗
The principal Act is amended in section 70, by
AI-assisted research summary: The section adds VAT filing rules: some taxable persons must provide payment proof or hold a withholding certificate, and assisted Government entities must attach an advance VAT certificate when filing.
131. The principal Act is amended in section 70, by- (a) adding immediately after subsection (1) the following- tax “(2) A taxable person shall not substract withheld output the calculations made under section 71, unless at the time of filing the value added tax return for the relevant tax period, such person holds a valid value added tax withholding certificate. in (3) A taxable person who made taxable supply at the rate of sixteen percent pursuant to section 5(6) shall, through the system or any manner directed by the Commissioner General, submit a proof of bank payment or electronic payment showing that the consideration for that supply was made electronically or through bank. (4) An assisted Government entity shall attach a valid certificate of advance value added tax paid for the relevant tax period at the time of filing the value added tax return.”; (b) deleting subsection (7); and 66 No. 11 The Finance Act, 2025 (c) renumbering subsections (2), (3), (4), (5) and (6) as subsections (5), (6), (7), (8) and (9) respectively. Amendment of section 71 - 132 Verify source ↗
The principal Act is amended in section 71
AI-assisted research summary: This section amends section 71 of the principal Act, including VAT withholding and remittance timing rules.
132. The principal Act is amended in section 71- (a) in subsection (1) by- (i) adding immediately after paragraph (a) the following: “(b) adding advance value added tax paid shown in the certificate of advance value added tax paid; subtracting all output withheld by agent;”; and tax withholding (c) (ii) renumbering paragraphs (b) and (c) as paragraphs (d) and (e) respectively; (b) in subsection (3) by adding immediately after paragraph (b) the following: if such person “(c) the amount shall be treated as already paid is an assisted Government entity provided that this condition shall apply to value added tax the that has been Commissioner General.”; and (c) adding immediately after subsection (4) the collected by following: “(5) The withholding agent shall account for and remit output tax withheld in accordance with section 5(5) at the time when the value added tax return is due to be filed or in a manner as may be directed by the Commissioner General.”. Amendment of section 72 - 133 Verify source ↗
The principal Act is amended in section 72(1)
AI-assisted research summary: This section amends section 72(1) of the principal Act by deleting the words “or is liable to pay,” from paragraph (c).
133. The principal Act is amended in section 72(1) by deleting the words “or is liable to pay,” appearing in paragraph (c). Addition of sections 90A and 90B - 134 Verify source ↗
The principal Act is amended by adding
AI-assisted research summary: This section amends the principal Act by adding a new provision after section 90 titled “Certificate of Advance Output Tax.”
134. The principal Act is amended by adding immediately after section 90 the following: “Certificate of Advance Output Tax - 90A Verify source ↗
(1) The Commissioner
AI-assisted research summary: The Commissioner General must issue a certificate of advance value added tax paid to an assisted Government entity one day after the end of the assisted tax period.
90A.-(1) The Commissioner General shall, one day after the end of a 67 No. 11 The Finance Act, 2025 issue to an assisted tax period, Government entity a certificate of advance value added tax paid which shall- (a) be issued in the form and manner prescribed by the Minister; and (b) include the following information: and name, (i) the address, Taxpayer Identification value Number added tax registration number of the assisted Government entity; (ii) the date and tax period on which it is issued; (iii) certificate number; (iv) the description, other and quantity, relevant specifications of the supplies made by the assisted Government entity in the tax period; (v) the total consideration paid for the supply and the amount of value added tax included in that consideration; and (vi) the amount of advance value added tax paid by the assisted Government entity in the tax period. Withholding certificate - 90B Verify source ↗
(1) A withholding agent
AI-assisted research summary: A liable withholding agent must issue a VAT withholding certificate to the supplier by the time VAT becomes payable and include the required details.
90B.-(1) A withholding agent who is liable to pay value added tax under section 5(5) shall, not later than the day on which value added tax becomes payable on the supply under section 15, issue to the supplier a value added tax withholding certificate generated by 68 No. 11 The Finance Act, 2025 system approved by the Commissioner General, which shall- (a) be issued in the form and manner prescribed by the Minister; and (b) include the following information- (i) the date on which it is issued; (ii) the name, Taxpayer Identification Number and Value Added Tax Registration Number of the withholding agent; (iii) the description, other and specifications quantity, relevant of the supply made; (iv) the total consideration payable for the supply and the amount of value added tax included in that consideration; (v) the rate and amount of tax added value withheld; and and name, (vi) the address, Taxpayer Identification value Number added tax registration number of the supplier. (2) A withholding tax certificate the which does not comply with requirement under subsection (1), shall not be used to claim an output tax withheld.” 69 No. 11 The Finance Act, 2025 Amendment of Schedule - 135 Verify source ↗
The principal Act is amended in the Schedule
AI-assisted research summary: The Schedule is amended to replace item 1 in Part I with a new entry for agricultural implements, including tractors for agricultural use.
135. The principal Act is amended in the Schedule- (a) in Part I, (i) by deleting item 1 and substituting for it the following: “1. Agricultural implements. Implements Tractors for agricultural use N o. - 4 Verify source ↗
Section 4
AI-assisted research summary: This provision lists machinery covered by the section, including soil preparation or cultivation machinery, harvesting or threshing machinery, and agricultural liquid sprayers, with stated exceptions.
4. Agricultural, horticultural or forestry machinery for soil preparation or cultivation except lawn mower or sports ground rollers and parts Harvesting or threshing machinery except machines under HS Code 8433.11.00, 8433.19.00, 8433.90.00 Liquid sprayers for agriculture - 11 Verify source ↗
Irrigation parts (sprinkler system,
AI-assisted research summary: This provision lists types of irrigation parts covered, including sprinkler systems, chemical injection systems, water disinfection systems, rain guns, high-pressure fogging equipment, irrigation computers, and filters for irrigation systems.
11. Irrigation parts (sprinkler system, chemical injection system, water disinfection system, rain guns, high pressure fogging equipment, Irrigation computer, filter for irrigation system) - 19 Verify source ↗
Lessor beam machines
AI-assisted research summary: This section lists beam machine items with associated HSC codes.
19. Lessor beam machines 70 HSC 8701.10.00, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00, 8701.95.00 - 84
AI-assisted research summary: This provision lists tariff classification codes.
84.33 8424.41.00, 8424.49.00 8424.41.00, 8424.49.00 8201.30.00 8716.20.90 8432.29.00 8436.21.00 8424.82.00 8424.90.00 9406.10.10, 9406.20.10, 9406.90.10 - 0511 Verify source ↗
99.10
AI-assisted research summary: This provision amends item lists by adding and changing tariff or product codes and by replacing one item description with a more specific locally printed newspapers description.
0511.99.10 3926.90.90 8456.90.00 8207.30.00 8438.50.00 9402.90.90 No. 11 The Finance Act, 2025 Cap. 229 (ii) in item 2 by, adding figures “3808.61.00, 3808.62.00 and 3808.69.00” immediately before figure “3808.99.10” appearing in sub- item 2; (iii) in item 3 by adding the word “fiber” immediately after the word “sisal” appearing in subitem 29; (iv) in item 9, by deleting the word “newspapers” appearing in sub items 3 and substituting for it the phrase “Newspapers printed and published locally by a person licensed under the Media Services Act”; (v) in item 13 by adding immediately after sub- item 6 the following: - 7 Verify source ↗
Section 7
AI-assisted research summary: This section amends item 15 by deleting some sub-items and replacing certain wording and one sub-item.
7. Reinsurance (vi) in item 15 by- (aa) deleting sub-item 7; (bb) deleting the words “Liquefied petroleum and Natural gases” appearing in sub-item 8 and substituting for them the words “Liquefied petroleum gas”; (cc) deleting the words “Compressed Petroleum gases” appearing and the words substituting “Compressed Natural gas for motor vehicles”; and Natural in for sub-item them 9 (dd) deleting sub item 10 and substituting for it the following: 10 . 7311.0 - 0
AI-assisted research summary: This provision amends a tax schedule, updating and adding items for certain supplies and imports such as LPG, CNG, aircraft-related goods, solar batteries, and briquette-manufacturing equipment.
0.10 Liquefied Petroleum Gas tanks or cylinders for cooking (ee) renumbering sub-items 8 to 11 as sub- items 7 to 10 respectively; (vii) in item 17 by deleting the word “cars” the word immediately after appearing “rental” and substituting for it the words “motor vehicles”; 71 No. 11 The Finance Act, 2025 (viii) in item 21 by adding the words “specifically designed for exclusive use in storage of solar power” immediately after the word “battery”; (ix) in item 27 by deleting the words “1st July, 2024 to 30th June, 2025” and substituting for them the words “1st July, 2025 to 30th June, 2026”; (x) by deleting item 31 and substituting for it the following: “31. Supply of- (a) Aircraft of heading 88.02 and aircraft maintenance to a local operator of air transportation; or (b) Aircraft engine of HS Code 8407.10.00 and aircraft parts of heading 88.07, excluding parts of goods of heading 88.01 and 88.06 to a local manufacturer or assembler of aircraft or to a local operator of air transportation.”; (xi) by adding immediately after item 34 the following: “35. A supply of piped natural gas specifically for being converted to Compressed Natural Gas (CNG) to be used exclusively for fueling motor vehicle from 1st July, 2025 to 30th June, 2028.”; and (xii) by renumbering items 21 to 35 as items 20 to 34 respectively; (b) in Part II by - (i) deleting item 14 and substituting for it the following: “14. An import of CNG plants CNG including equipment Compressors, metering CNG equipment, CNG storage cascades, CNG special transportation vehicles and CNG dispenser by a natural gas distributor.”; and 72 No. 11 The Finance Act, 2025 (ii) adding immediately after item 30 the following: “31. import of An Carbonization furnace of HS Code in 8417.80.00 manufacturing of briquettes. for exclusive use - 32
AI-assisted research summary: This provision refers to imports of specified goods: new pneumatic tyres for agricultural and forest vehicles, dam liners, forks, rakes, and axes, when certified by the Ministry responsible for agriculture.
32. An import of new pneumatic tyres of a kind used in agricultural and forest vehicles of HS Code 4011.70.00; dam liners of heading 39.20; forks of HS Code 8201.90.00; rakes of HS Code 8201.30.00 and axes of HS Code 8201.40.00 as certified by the Ministry responsible for agriculture.”; PART XXXIV AMENDMENT OF THE WILDLIFE CONSERVATION ACT, (CAP. 283) Construction Cap. 283
Part
PART XXXIV
- 136 Verify source ↗
This Part shall be read as one with the Wildlife
AI-assisted research summary: This section says this Part must be read together with the Wildlife Conservation Act, which it calls the principal Act.
136. This Part shall be read as one with the Wildlife Conservation Act, hereinafter referred to as the “principal Act”. Amendment of section 8 - 137 Verify source ↗
The principal Act is amended in section 8, by
AI-assisted research summary: The amendment changes how certain game fees from tourism hunting activities are distributed, including deposits to the Consolidated Fund and a 6.25% deposit to the Tanzania Wildlife Management Authority account for the relevant district councils.
137. The principal Act is amended in section 8, by- (a) deleting subsection (3)(b) and substituting for it the following: “(b) ninety seven percent shall be distributed as follows: (i) game fees payable for tourism hunting activities of key species animals in Game Reserves shall be deposited in the Consolidated Fund, except for 6.25% which shall be deposited in the account of the Tanzania Wildlife Management Authority for the respective district councils; (ii) game fees payable for tourism hunting activities of key species animals in Game Controlled areas 73 No. 11 The Finance Act, 2025 and Open Areas shall be deposited in the Consolidated Fund, except for - 18 Verify source ↗
75% which shall be deposited in
AI-assisted research summary: Certain tourism-related fees and designated monies must be split between the Consolidated Fund, the Tanzania Wildlife Management Authority, and local councils in specified percentages.
18.75% which shall be deposited in the account of the Tanzania Wildlife for Authority Management respective district councils; (iii) fees payable for non-consumptive in Game tourism activities Controlled Areas shall be deposited in the Consolidated Fund, except for 30% which shall be deposited in the account of the Tanzania Wildlife Management Authority for equal distribution to the respective district and village councils bordering the areas in which such activities are conducted; (iv) concession fees payable for non- consumptive tourism activities in Open Areas shall be deposited in the Consolidated Fund, except for 75% which shall be deposited in the account of the Tanzania Wildlife Management Authority for Village and District councils bordering the areas in which such activities are conducted for the distribution of 60% and 15% respectively; and (v) donation granted by tourism hunting companies owning hunting blocks in game reserves, Game Controlled Areas and Open Areas for the community purposes development projects shall be deposited in the account of the Tanzania Wildlife Management for respective village Authority councils bordering the respective hunting blocks;”; of 74 No. 11 The Finance Act, 2025 (b) deleting subsection (4) and substituting for it the following: “(4) Notwithstanding the provisions of subsection (3), the income obtained from tourism activities in respect of Wildlife Management Areas shall be distributed as follows: (a) in case of fees payable for tourism activities be shall hunting deposited the Consolidated in Fund, except for the following which shall be deposited in the account of the Tanzania Wildlife Management Authority- (i) (ii) (iii) (iv) (v) five the seventy percent of block fees; sixty five percent of the game fees; fifty percent of the conservation fees; sixty five percent the observer of fees; and thirty five percent of the permit fees; and (b) in case of fees payable for non- consumptive tourism activities- (i) (ii) (iii) 75 sixty five percent shall be payable to Wildlife Management Area; ten percent shall be payable the respective district councils; and twenty five percent shall be the deposited to in No. 11 The Finance Act, 2025 Consolidated Fund; (c) in case of concession fees for non- consumptive tourism activities- (i) (ii) (iii) eighty five percent shall be payable to Wildlife Management Area; five percent shall be payable to the respective district council; and ten percent shall be the in deposited Consolidated Fund; and (d) in case of fees payable from resident hunting activities- (i) (ii) (iii) fifty percent shall be payable to the Wildlife Management Areas; thirty five percent shall be payable to respective the district councils; and percent fifteen shall be deposited to the Consolidated Fund;”; and (c) deleting subsection (5) and substituting for it the following: “(5) Monies designated the Wildlife Management Areas, district councils and village councils pursuant to subsection (4) shall be deposited in the account of the Tanzania Wildlife Management Authority for 76 No. 11 The Finance Act, 2025 and thereafter shall be disbursed to the respective Wildlife Management Areas, District Councils and Village Councils in accordance with the relevant regulations made under this Act.”. Passed by the National Assembly on the 25th June, 2025 BARAKA ILDEPHONCE LEONARD Clerk of the National Assembly 77
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