The Tourism (Tourism Development Levy) (Amendment) Regulations, 2025

This section says these Regulations are cited by a specific title and must be read together with the 2013 principal Regulations.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Tourism (Tourism Development Levy) (Amendment) Regulations, 2025
Version: Undated source snapshot
Language: en
Official source: View official record ↗

definitions development levy fund management levy collection project approval regulatory amendment remittance tourism tourism accommodation tourism development levy tourism levy tourism sector financing

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About this statute

This section says these Regulations are cited by a specific title and must be read together with the 2013 principal Regulations. This section changes the principal Regulations by removing one definition, replacing the definition of “bed night levy,” and adding new definitions. This provision amends regulation 3 by deleting it and replacing it with new text. The development levy comes from listed revenue sources, including specified percentages of certain authorities’ gross revenue, the full bed night levy, donations, grants, and any other sums payable to the account. This provision amends regulation 4 and replaces it with a new text beginning “Collection of bed night levy”.

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Provisions of The Tourism (Tourism Development Levy) (Amendment) Regulations, 2025

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1
These Regulations may be cited as the Tourism
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AI-assisted research summary: This section says these Regulations are cited by a specific title and must be read together with the 2013 principal Regulations.

1. These Regulations may be cited as the Tourism (Tourism Development Levy) (Amendment) Regulations, 2025 and shall be read as one with the Tourism (Tourism Development Levy) Regulations, 2013 hereinafter referred to as the “principal Regulations”. Amendme nt of regulation 2 2 by-
2
The principal Regulations are amended in regulation
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AI-assisted research summary: This section changes the principal Regulations by removing one definition, replacing the definition of “bed night levy,” and adding new definitions.

2. The principal Regulations are amended in regulation (a) deleting the definition of the term “levy”; (b) deleting the definition of the word “bed night levy” and substituting for it the following: ““bed night levy” means an amount equal to one percent of the room tariff payable by a tourist for a night or day stay in a tourism accommodation facility;”; and (c) adding in the appropriate alphabetical order the following new definitions: Cap. 348 ““Paymaster General” has it under the meaning the Public ascribed to Finance Act; “tourism development levy” means the tourism levy established under section 59 of the Act;”.
3
The principal Regulations are amended by deleting
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AI-assisted research summary: This provision amends regulation 3 by deleting it and replacing it with new text.

3. The principal Regulations are amended by deleting development regulation 3 and substituting for it the following: Amendme nt of regulation 3 1 The Tourism (Tourism Development Levy) (Amendment) Regulations GN. No. 69 (Contd) “Sources of tourism developme nt levy the
3
The sources of
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AI-assisted research summary: The development levy comes from listed revenue sources, including specified percentages of certain authorities’ gross revenue, the full bed night levy, donations, grants, and any other sums payable to the account.

3. The sources of development levy shall consist of: tourism (a) six percent of Tanzania National Parks Authority’s gross revenue; (b) six percent of Ngorongoro Conservation Area Authority’s gross revenue; (c) ten percent of Tanzania Forest Service Agency’s gross revenue obtained tourism from activities; (d) one hundred percent of bed night levy; (e) donations and grants made to the account; and (f) any other sum which may, in any manner, become payable to the account.”. Amendme nt of regulation 4
4
The principal Regulations are amended by deleting
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AI-assisted research summary: This provision amends regulation 4 and replaces it with a new text beginning “Collection of bed night levy”.

4. The principal Regulations are amended by deleting regulation 4 and substituting for it the following: “Collection of bed night levy
4
(1) Every owner of a registered
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AI-assisted research summary: Owners of registered tourism accommodation or designated tourism facilities must collect a bed night levy from each tourist and remit it to the Tanzania Revenue Authority within the prescribed accounting period.

4.-(1) Every owner of a registered tourism accommodation or a designated tourism facility shall collect from every tourist, a bed night levy and remit it to the Tanzania Revenue Authority within a prescribed accounting period. (2) For purpose of this regulation, the Director shall furnish to Tanzania Revenue Authority a list of all registered tourism accommodation facilities. (3) Bed night levy collected under subregulation (1) shall be deposited in the special account opened at the Bank of Tanzania for the purposes of the tourism development levy.”. Amendme nt of regulation 8
5
The principal Regulations are amended by deleting
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AI-assisted research summary: The principal Regulations are amended by replacing “levy” in regulation 8 with “bed night levy”.

5. The principal Regulations are amended by deleting the word “levy” appearing in regulation 8 and substituting for it the word “bed night levy”. 2 The Tourism (Tourism Development Levy) (Amendment) Regulations GN. No. 69 (Contd) Amendme nt of regulation 9
6
The principal Regulations are amended by deleting
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AI-assisted research summary: This provision amends the principal Regulations by deleting regulation 9 and replacing it with new text beginning “Tourism Development Levy Account”.

6. The principal Regulations are amended by deleting regulation 9 and substituting for it the following: “Tourism Development Levy Account
9
(1) The Director
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AI-assisted research summary: The Director must open a Tourism Development Levy account after consulting the Accounting Officer, and the Accounting Officer must manage the funds and submit an action plan to the Paymaster General for approval.

9.-(1) The Director shall, after consultation with the Accounting Officer, open an account to be known as the Tourism Development Levy where levy shall be deposited. (2) The funds under the tourism development levy shall be managed by the Accounting Officer. (3) The Accounting Officer shall prepare an action plan of the projects and activities intended to be implemented by the tourism development levy and submit to the Paymaster General for approval. (4) The expenditure and disbursement of funds shall be for projects and activities specified in the action plan and budget approved by the Paymaster General. (5) The Technical Advisory Committee established under the Act shall be the advisory organ on the initiation and implementation of the projects and activities to be funded by the monies collected as tourism development levy.”. Amendme nt of regulation 10
7
The principal Regulations are amended by deleting
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AI-assisted research summary: This section amends the principal Regulations by deleting regulation 10 and replacing it with new text.

7. The principal Regulations are amended by deleting regulation 10 and substituting for it the following: “Objecti ves of tourism develop ment levy
10
The principal object of the tourism
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AI-assisted research summary: The tourism development levy is meant to fund tourism development activities.

10. The principal object of the tourism development in levy shall be financing the implementation of activities relating to tourism development including- to assist (a) tourism product development; (b) tourism infrastructure development; (c) procurement of tourism supportive and promotional equipment; 3 The Tourism (Tourism Development Levy) (Amendment) Regulations GN. No. 69 (Contd) (d) quality assurance and control of tourism facilities and services; (e) tourism destination marketing and promotion; (f) capacity building for the tourism sector; (g) tourism information, research and statistics; and (h) any other activity the advancement and development of the tourism sector.”. for Deletion of regulations 11 and 12
8
The principal Regulations are amended by deleting
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AI-assisted research summary: The principal Regulations are amended by deleting regulations 11 and 12.

8. The principal Regulations are amended by deleting regulations 11 and 12. Dodoma, PINDI HAZARA CHANA 3rd February, 2025 Minister for Natural Resources and Tourism 4

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The Tourism (Tourism Development Levy) (Amendment) Regulations, 2025

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