The Stamp Duty Act
This section lists stamp duty charges for specified instruments and sets out several exemptions.
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About this statute
This section lists stamp duty charges for specified instruments and sets out several exemptions. This provision sets stamp duty amounts for several documents and gives exemptions for some valuations and certain company association articles. This entry appears to set stamp duty amounts for a bill of exchange that is not a bond, bank note, or currency note, but the excerpt is incomplete. This provision describes bills of lading and lists two exemption cases. Bills of sale secured by way of security or collateral security have nil stamp duty for each TShs. 1,000 or part secured.
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Provisions of The Stamp Duty Act
Showing 46 of 46
- 5 Verify source ↗
Instruments specified in Schedule chargeable
AI-assisted research summary: This section lists stamp duty charges for specified instruments and sets out several exemptions.
5. Nil Tshs. 2000 Nil Tshs. 2000 Tshs. 2000 Tshs. 2000 Tshs. 2000 Nil Tshs. 2000 Tshs. 2000 ACKNOWLEDGEMENT OF A DEBT (a) of an amount not exceeding TShs. 1,000/= (b) of an amount exceeding TShs. 1,000/= ADMINISTRATION BOND: (a) where the amount is less than TShs. 1,000/= (b) where the amount is TShs. 1,000/= or more ADOPTION DEED: that is to say any instrument (other than a will) recording an adoption or conferring or purporting to confer an authority to adopt. AFFIDAVIT: Including an affirmation or declaration in the case of person by law allowed to affirm or declare instead of taking oath. Exemptions: (a) Affidavit or declaration in writing when made- (i) (ii) for the immediate purpose of being filed or used in any court or before an officer of any court; or for the sole purpose of enabling any person to receive any pension or charitable allowance. (b) (c) Affidavit made for use before any Commission appointed by the President to hold an Inquiry. Statutory Declaration under section 89 of the Land Registration Act Cap. 334, or any Act amending or substituting that Act. AGREEMENT OR MEMORANDUM OF AGREEMENT: (a) (b) if relating to the sale of a bill of exchange if not otherwise provided for: (i) (ii) for a sum of money of TShs.1,000/= or more (iii) where no sum of money is involved for a sum of money not exceeding TShs. 1,000/= Exemptions: (1) Agreement or memorandum of an agreement- (a) relating to the sale of goods or merchandise exclusively, not being a Note or a Memorandum chargeable under No. 41 420 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty (b) (c) (d) made in the form of tenders to the Government for or relating to any loan. being a contract of service required to be made in writing by or under the Employment and Labour Relations Act Cap. 366 or the Merchant Shipping Act Cap. 165. made with the Government, the Community or any institution or corporation. (2) Apprenticeship deed including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or employment. - 10 Verify source ↗
Terms implied in composition agreement
AI-assisted research summary: This provision sets stamp duty amounts for several documents and gives exemptions for some valuations and certain company association articles.
10. AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, HYPOTHECATION, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to: (1) The deposit of title-deeds of instruments constituting or being evidence of title to any property whatsoever (other than a marketable security). The hypothecation, pawn or pledge of movable property, where the deposit, hypothecation, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or for an existing of future debt. (2) APPOINTMENT IN EXECUTION OF POWER, whether of trustees or of a property, movable or immovable, where made by any writing not being a will. Tshs. 2000 Tshs. 2000 Tshs. 2000 APPRAISEMENT OR VALUATION, made otherwise than under an order of the Court in the course of a suit: (a) Where the amount is less than TShs. 1,000/= (b) In any other case Nil Tshs. 2000 Exemptions: (a) Appraisement or valuation made for information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law. Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. (b) ARTICLES OF ASSOCIATION OF A COMPANY: Exemptions: Articles of any association not formed for profit and registered under the law in force, in Tanzania relating to companies. See also Memorandum of Association of a company (No. 38) AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition on a reference made otherwise than by an order of the court in the course of a suit: (a) Where the amount or value of the property to which the award relates as set forth in the award is less than TShs.1,000/= (b) In any other case. - 11 Verify source ↗
Power to compound duties
AI-assisted research summary: This entry appears to set stamp duty amounts for a bill of exchange that is not a bond, bank note, or currency note, but the excerpt is incomplete.
11. BILL OF EXCHANGE, not being a bond, bank note or currency note. 421 Tshs. 10,000 Nil Tshs. 2000 Nil (Continued ) ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. - 12 Verify source ↗
Moneys due under composition agreement to be Government debt
AI-assisted research summary: This provision describes bills of lading and lists two exemption cases.
12. Description of Instruments BILL OF LADING (including a through bill of lading). Exemptions: (a) Bill of lading when the goods therein described are received at a place within the limits of any port within the meaning of the Customs (Management and Tariff) Act Cap. 403, and are to be delivered at another place within the limits of the same port. Bill of lading when executed out of Tanzania and relating to property to be delivered in Tanzania. (b) - 13 Verify source ↗
Repeal
AI-assisted research summary: Bills of sale secured by way of security or collateral security have nil stamp duty for each TShs. 1,000 or part secured.
13. BILLS OF SALE: (1) Absolute (2) By way of security (3) By way of collateral security for every sum of TShs. 1,000/= or part thereof secured Stamp Duty Nil - 0 Verify source ↗
5 percent
AI-assisted research summary: The text lists percentage rates and caps tied to TShs. amounts.
0.5 percent for the first TShs. 100,000/= then 1 percent of value in excess of TShs. 100,000/= 1 percent of the value to a maximum of TShs. 10,000/= 1 percent not exceeding TShs. 1,000/= - 14 Verify source ↗
Minister may exempt chargeable instrument
AI-assisted research summary: This provision sets stamp duty for bonds at 1% of the bond’s base value, with specific exemptions.
14. BOND, not being a Debenture (No. 26), and not being otherwise provided for by this Act or by any Rules of court. See Administration Bond (No. 2), Bottomry Bond (No. 15), Respondentia Bond (No. 54), Security Bond (No. 55). 1 percent of the base value of the bond Exemptions: (a) (b) Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem or annum. Bail Bonds in criminal cases, recognisance to prosecute or give evidence, or recognisance for personal appearance or otherwise issued or taken by the police under the Criminal Procedure Act, Cap 20. 422 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. - 15 Verify source ↗
Commissioner General may exempt fixed sum in lieu of duty on instrument
AI-assisted research summary: A bottomry bond is an instrument where the master of a sea-going ship borrows money on the ship’s security to preserve the ship or continue the voyage.
15. Description of Instruments BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage. - 21 Verify source ↗
Certificate denoting duty or exemption
AI-assisted research summary: This section lists certain instruments and states the stamp duty for a bond as 1% of its value, capped at TShs. 10,000/=.
21. CANCELLATION, INSTRUMENT OF, where attested and not otherwise provided for– (a) If the duty with which the original was chargeable does not exceed TShs. 1,000/=. (b) In any other case. See also Release (No. 53), Revocation of Settlement (No. 56(b)), Surrender of Lease (No. 59), Revocation of Trust (No. 63(b)) CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchaser of any auction by a Civil Court. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the holder, or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body. See also Letter of Allotment of Shares (No. 35). CHARTER PARTY, that is to say, any instrument (except an agreement for the hire of a tug steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer whether it includes a penalty clause or not. CHEQUE. COMPOSITION DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor’s business, under the supervision of inspectors or under letters of licence, for the benefit of his creditors, or a Deed of Agreement under the Deeds of Arrangements Act. Stamp Duty 1 percent of the value of the bond but not exceeding TShs. 10,000/= Tshs. 2000 - 0 Verify source ↗
5 percent
AI-assisted research summary: The text sets a stamp duty-style rate of 0.5% for the first TShs. 100,000 and 1% for any value above TShs. 100,000.
0.5 percent for the first TShs. 100,000/=, then 1 percent for value in excess of TShs. 100,000/= Tshs. 2000 Tshs. 2000 Tshs. 100 Tshs. 2000 (Continued ) 423 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. - 22 Verify source ↗
Provisions as to duplicates and counterparts
AI-assisted research summary: This section sets stamp duty amounts for different kinds of conveyances and related decrees/orders, with reduced, capped, or nil duty in some cases.
22. Description of Instruments Stamp Duty CONVEYANCE, not being a transfer charged or exempted under No. 60: (a) Where the amount or value of the consideration for the conveyance does not exceed TShs. 20,000/= (b) Where the amount exceeds TShs. 20,000/=: Provided that in any case where an agreement for sale is stamped with the ad valorem duty required for a conveyance, and a conveyance in pursuance of the agreement is subsequently executed, the duty on such conveyance shall be reduced by the amount of the duty paid on the agreement, but shall not be less than TShs. 1,000/=: Provided also that in the case of a decree or order, for or having the effect of an order for foreclosure, the ad valorem Stamp Duty upon any such decree or order shall not exceed the duty on a sum equal to the value of the property to which the decree or order relates, and where the decree or order states that value, that statement shall be conclusive for the purpose of determining the amount of the duty, and where ad valorem Stamp Duty is paid upon the decree or order, shall be dutiable with TShs. 500/=, under the provisions of section 6. And provided also that, the duty on a conveyance by the liquidator of a company in liquidation of property forming part of the assets of the company to a shareholder in the course of the dissolution of the company shall be TShs. 1,000/= (c) for conveyance of agricultural land NIL - 0 Verify source ↗
5 percent
AI-assisted research summary: The provision sets a 0.5% amount for the first TShs. 100,000, 1% for value above that threshold, and a TShs. 500 amount, with listed exemptions.
0.5 percent for the first TShs. 100,000, then 1 percent for value in excess of TShs. 100,000/= TShs. 500/= “Exemptions: (a) (b) (c) Conveyance of any property under the Administrator General (Powers and Functions) Act, Cap. 27 to a trustee, heir or beneficiary if falling under Article 60 (e); Conveyance of any property under the Export Processing Zones and the Special Economic Zones; Conveyance on the transfer of the assets to the Special Purposes Vehicles (SPV) for the purpose of issuing asset backed securities. This exemption shall be limited to construction of transport infrastructures and utilities projects. - 23
AI-assisted research summary: Fees are set for certified copies or extracts issued by or on the order of a public officer, with a lower fee where the original was not liable to duty or the duty was not more than TShs. 1,000, and a higher fee in other cases.
23. COPY OF EXTRACT certified to be a true copy or extract by or by order of any public officer: (a) If the original was not chargeable with duty or if the duty with which it was chargeable does not exceed TShs. 1,000/=. (b) In any other case. TShs. 2000/= TShs. 2000/= Exemptions: (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record purposes. Copy of, or extract from, any register relating to births, baptisms, marriages, divorces, deaths or burials. (c) Copy of, or extract from, any proceedings of a court. (b) 424 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. - 24 Verify source ↗
25. Bills, cheques and notes drawn outside Tanzania
AI-assisted research summary: This section sets the stamp duty payable on counterparts or duplicates of chargeable instruments when the original duty has been paid, and lists exemptions for certain registry filings and some employment contracts.
24. Description of Instruments Stamp Duty COUNTERPART OR DUPLICATE, of any instrument chargeable with duty and in respect of which the proper duty has been paid- If the duty with which the original instrument is chargeable (a) does not exceed TShs. 1,000/=. (b) In any other case. TShs. 2000/= TShs. 2000/= Exemptions: (a) Counterpart or duplicate prepared and executed solely for purposes of filing and record in the Land Registry, the Registry of Documents or the Mining Registry. Duplicate or copy of any Contract of Service made under the provisions of the Employment and Labour Relations Act (b) - 28 Verify source ↗
Stock and marketable securities, how to be valued
AI-assisted research summary: Section 28 lists stamp duty valuation rules for customs bonds, debentures, and delivery orders, including an exemption for certain debentures.
28. CUSTOMS BOND: (a) Where the amount does not exceed TShs.9,999/=. (b) In any other case. DEBENTURE: Explanation - The term “debenture” includes any interest coupons attached thereto, but the amount of the coupons shall not be included in estimating the duty. (a) If transferable by endorsement or by separate instrument of transfer. (b) If transferable by delivery. Exemptions: A debenture issued to an incorporated company or other body corporate in terms of a registered mortgage deed duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture holders. See also Bond (No. 14) and section 66 DEED POLL if attested and not otherwise provided for. DELIVERY ORDER IN RESPECT OF GOODS, that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire or upon any wharf, the instrument being signed by or on behalf of the owner of the goods upon the sale or transfer of the property therein. 425 TShs.2000/= TShs. 40 per 1,000, the maximum should not exceed Tshs. 5000/= The same duty as a Mortgage (No.39) for the same amount. The same duty as a Share Warrant (No.57) Tshs. 2000 Nil (Continued ) ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Stamp Duty Tshs. 2000 - 0 Verify source ↗
5 percent
AI-assisted research summary: A stepped percentage rate applies: 0.5% for the first TShs. 100,000, then 1% on the amount above that, with a maximum of TShs. 10,000.
0.5 percent for the first TShs. 100,000/=, then 1 percent of value in excess of TShs. 100,000/= 1 percent of the instrument with a maximum of TShs. 10,000/= - 0 Verify source ↗
5 percent
AI-assisted research summary: A fee is set at 0.5% on the first TShs. 100,000, then 1% on value above TShs. 100,000, and 1% of annual reserved rent for leases of all durations.
0.5 percent for the first TShs. 100,000/=, then 1 percent of value in excess of TShs. 100,000/= Tshs. 2000 1 percent of the annual reserved rent for lease of all durations Article No. Description of Instruments - 30 Verify source ↗
31. Duty on mortgages of marketable securities
AI-assisted research summary: This provision defines “divorce instrument” as an instrument that dissolves a marriage, and includes “exchange of property, instrument of.”
30. DIVORCE, INSTRUMENT OF, that is to say, any instrument by which any person effects the dissolution of his marriage. EXCHANGE OF PROPERTY, INSTRUMENT OF. - 31 Verify source ↗
Duty on mortgages of marketable securities
AI-assisted research summary: An instrument that imposes a further charge on mortgaged property is treated as a further charge instrument.
31. FURTHER CHARGE, INSTRUMENT OF, that is to say, any instrument imposing a further charge on mortgaged property. - 32 Verify source ↗
Duty on transfer in consideration of debt, or subject to future payment, etc
AI-assisted research summary: This section concerns a gift instrument, excluding settlements, wills, and transfers.
32. GIFT, INSTRUMENT OF, not being a Settlement (No. 56) or Will or Transfer (No. 60). - 34 Verify source ↗
Claims under certain instruments limited by value of stamp
AI-assisted research summary: This section lists stamp duty exemptions for certain instruments and gives fixed amounts for some documents.
34. INDEMNITY BOND. Exemptions: Indemnity Bonds given to the Government or any corporation or institution. LEASE, including an under-lease or sublease and any agreement to let or sublet: Where by the lease the rent is fixed and no premium is paid or delivered- (i) where the lease purports to be for a term of less than one year. where the lease purports to be for a term of not less than one year but not more than three years. (iii) where the lease does not purport to be for any (ii) definite term. (iv) where the lease purports to be in perpetuity. (b) (c) Where the lease is granted for a fine or premium or for money advanced and where no rent is reserved. Where the lease is granted for a fine or premium or for money advanced in addition to rent reserved 426 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty Exemptions: (a) Claims issued under the Mining Act, Cap 123 and regulations made thereunder. Hypothecation or lease of any movable or immovable property as provided under the Export Processing Zones Act, Cap. 373. (b) LETTER OF ALLOTMENT OF SHARES, in a company, a proposed company, or in respect of any loan to be raised by any company or proposed company. See also Certificate or other Document (No. 18). LETTER OF CREDIT, that is to say, any instrument by which one person authorises another to give credit to the person in whose favour it is drawn. LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors that the latter shall for a specified time suspend their claims and allow the debtor to carry on business at his own discretion. Tshs. 2000 Tshs. 2000 Tshs. 2000 MEMORANDUM OF ASSOCIATION OF A COMPANY: (a) If accompanied by articles of association under the law in force in Tanzania relating to companies. If not so accompanied. (b) Tshs. 10,000 Exemptions: Memorandum of any Association not formed for profit and registered under the law in force in Tanzania relating to companies. Tshs. 10,000 MORTGAGE-DEED, not being an agreement relating to Deposit of Title Deeds, Hypothecation, Pawn or Pledge (No. 6), Bottomry Bond (No. 15), Respondentia Bond (No. 54), or Security Bond (No. 55): (a) Where the amount does not exceed TShs.1,000/=. - 39 Verify source ↗
Duties by whom payable
AI-assisted research summary: This section sets stamp-duty amounts for certain instruments and additional security, with an exemption for a mortgage bond under the Export Processing Zones Act.
39. 1 percent of instrument, not exceeding a maximum of TShs. 10,000/= 1 percent of instrument, not exceeding a maximum of TShs 10,000/= Tshs. 2000 (Continued ) (b) Where a certified auxiliary or additional or substituted security or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every sum of Shs. 1,000/= or part thereof secured. “Exemption:- A mortage bond as provided under the Export Processing Zones Act”. - 40 Verify source ↗
Obligation to give receipt in certain cases
AI-assisted research summary: This section defines “notarial act” as certain instruments, endorsements, notes, attestation certificates, or entries, except a Protest (No. 48), when made or signed by a Notary Public or another person lawfully acting as a Notary Public.
40. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation certificate or entry not being a Protest (No. 48) made or signed by a Notary Public in the execution of the duties of his office or by any other person lawfully acting as a Notary Public. 427 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. - 44 Verify source ↗
Special provision as to unstamped receipts
AI-assisted research summary: This section lists the stamp duty for certain instruments, including some nil-rated or fixed-amount items, and gives special rules for partition and partnership instruments.
44. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty NOTE OR MEMORANDUM, sent by a Broker or Agent to his Principal intimating the purchase or sale on account of the Principal. Nil NOTE OF PROTEST BY THE MASTER OF A SHIP. See also Protest by the Master of a Ship (No. 49). Tshs. 2000 PARTITION, instrument of Note; The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smaller than any of the other share then one equal shares) shall be deemed to be that from which the other shares are separated: Provided always that- (a) (b) When an instrument of partition containing an agreement to divide property is effected in pursuance of the agreement, the duty chargeable upon the instrument effecting partition shall be reduced by the amount of a duty paid in respect of the first instrument but shall not be less than one shilling. Where a final order for effecting a partition passed by any Civil Court, or an award by an arbitrator directing a partition is stamped with a stamp required for an instrument of partition, and an instrument of partition in pursuance of the order or award is subsequently executed, the duty on such instrument shall be reduced by the amount of the duty paid in respect of the first instrument but shall not be less than one shilling. PARTNERSHIP: A. Instrument of: (i) Where the capital does not exceed TShs. 10,000/=. (ii) Where the capital exceeds TShs. 100,000/= but does not exceed TShs. 1,000,000/=. (iii) In any other case. B. Dissolution. Exemptions: This does not include an assignment by a partner of his share and interest in the firm in consideration of a payment or his release from liabilities of the firm, or both, by his co-partners. This is dutiable as a Conveyance (No. 22). - 45
AI-assisted research summary: This section begins the policy of insurance for sea insurance in relation to a voyage.
45. POLICY OF INSURANCE: A. Sea Insurance: (1) For or upon any voyage- - 0 Verify source ↗
25 percent
AI-assisted research summary: This excerpt sets stamp duty amounts for certain insurance policies and gives a general exemption for letters of cover or engagement to issue a policy of insurance, unless they bear the required stamp.
0.25 percent for the first TShs. 100,000/= then 1 percent of TShs. 100,000/= TShs.1,000/= TShs.5000/= TShs.10,000/= TShs.10,000/= (i) Where the premium or consideration does not exceed the rate of one-eighth per centum of the amount insured by the policy. (ii) In any other case, in respect of every full sum of Nil Nil TShs. 10,000/= and also any fractional part of TShs. 10,000/= insured by the policy. 428 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty (2) For time- (i) In respect of every sum of Shs. 5,000/= and also any fractional part of TShs. 5,000/= insured by the policy (ii) where the insurance shall be made for any time B. exceeding six months and not exceeding 12 months Policy of Insurance against railway or air accident valid for a single journey only. Life Insurance- C. For every sum insured not exceeding TShs. 5,000/= or part there of insured in excess of TShs. 5,000/=. D. Any valid Policy of Insurance not specifically provided for (including any re-insurance by an insurance company with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby). General Exemption: Letter of cover or engagement to issue a policy of insurance: Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable thereunder, nor shall it be available for any purpose, except to compel the delivery of the policy therein mentioned. - 46 Verify source ↗
47. Stamp Duty Officer may refund penalty paid under section 48(1)
AI-assisted research summary: This provision lists categories of power of attorney (not a proxy) and states two exemptions for certain bank and corporate authorisations.
46. POWER OF ATTORNEY, not being a Proxy (No. 50): (a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more documents. When authorising one person or more to act in a single transaction other than the case mentioned in clause (a). When authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally. When given for consideration and authorising the attorney to sell any immovable property. (b) (c) (d) (e) In any other case. (f) Revocation of. Exemptions: Authorisation on a bank permitting one or more persons to conduct ordinary banking business on account of another or others or a resolution whereby an incorporated company or other body corporate authorises its director or directors, servant or servants similarly to conduct business. Explanation. - For the purposes of this Article two or more persons who are members of the same firm shall be deemed to be one person. - 47 Verify source ↗
Stamp Duty Officer may refund penalty paid under section 48(1)
AI-assisted research summary: This entry lists the stamp duty amounts for promissory notes and related protest instruments, including some items with no duty and others charged at TShs. 2,000.
47. PROMISSORY NOTE. 429 Nil Nil Nil Nil Nil TShs. 2000/= TShs. 2000/= TShs. 2000/= TShs. 2000/= TShs. 2000/= TShs. 2000/= Nil (Continued ) ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary Public or other person lawfully acting as such, attesting the dishonour of a bill of exchange or promissory note. Nil PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or consignees for not loading or unloading the ship when the declaration is attested or certified by a Notary Public or other person lawfully acting as such. See also Note of Protest by the Master of a Ship (No. 42). Tshs. 2000 - 0 Verify source ↗
5 percent
AI-assisted research summary: A proxy for voting at certain meetings is dutiable at 0.5 percent of the relevant margin value.
0.5 percent of total value of margins being the difference between selling and buying PROXY, empowering any person to vote at any one election of the Members of a district or local board or of a body of Municipal Commissioners, or at any one meeting of: (a) members of an incorporated company or other body corporate whose stock or funds is or are divided into shares and transferable; (b) a local authority; or (c) proprietors, members or contributors to the funds of any institution. Note: A proxy giving power to demand a poll and vote thereat is dutiable as a Power of Attorney (No. 46). - 51 Verify source ↗
Proceedings under this Part not to bar prosecution
AI-assisted research summary: This section lists receipt stamp duty amounts by value and sets out several receipt exemptions.
51. RECEIPT, for any money or other property: (a) For an amount not exceeding TShs. 1,000/=. (b) For an amount exceeding TShs. 1,000/=. (c) for bureau de change Exemptions: Receipt— endorsed on or contained in any instrument duly stamped or exempted under the proviso to section 5 (instruments executed on behalf of the Government) acknowledging the receipt of the consideration money therein expressed, or the receipt of any principal money, interest or annuity or other periodical payment thereby secured; (a) (b) for any payment of money without consideration; given by any member of the Defence Forces, or his representative, for or on account of any pay, pension, gratuity or allowance; given for or on account of any salary, pay, or wages, or for or on account of any other like payment made to or for the account or benefit of any person, being the holder of an office or an employee, in respect of his office or employment, or for or on account of money paid in respect of any pension, superannuation allowance, compassionate allowance, or other like allowance; (c) 430 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty (d) given for money or securities for money deposited in the hands of a Bank or any banker, to be accounted for: Provided that, the same is not expressed to be received of, or by, the hands of any other than the person to whom the same is to be accounted for: Provided also that, this exemption shall not extend to a receipt or acknowledgement for any sum paid or deposited for or upon a letter of allotment of a share, or in respect of a call upon any stock or share of, or in, any incorporated company or other body corporate or the proposed or intended company or body or in respect of a debenture being a marketable security; (e) given by the Government; (f) (g) (h) by any person or body of persons, registered under Part IV of the Value Added Tax Act, Cap. 148 from the imposition date of VAT; for selling agricultural products by a farmer, a farmers’ association, a co-operative society or cooperative union; issued to acknowledge payment of fees to all farmers, Colleges and Training Institutions; for proceeds of game of chance; for rental income; (i) (j) (k) for selling fish by fishermen; (l) for business income. - 52 Verify source ↗
Persons paying duty or penalty may recover same in certain cases
AI-assisted research summary: Section heading only: reconveyance or release/discharge of a mortgage or charge.
52. RECONVEYANCE OF MORTGAGED PROPERTY OR RELEASE OR DISCHARGE OF ANY MORTGAGE OR CHARGE. - 54 Verify source ↗
Non-liability for loss of instruments sent under section 48
AI-assisted research summary: This section defines “release” and “respondentia bond,” and states a duty of 1% of mortgage value, capped at TShs. 1,000.
54. RELEASE, that is to say, any instrument not being a release or discharge charged under article 52 or the release as is provided for by section 33 whereby a person renounces a claim upon another person or against any specified property. RESPONDENTIA BOND, that is to say, any instrument securing a loan on the cargo laden or to be laden on board of a ship and making repayment contingent on the arrival of the cargo at the port of destination. 1 percent of mortgage value but duty not exceeding TShs. 1,000/= - 0 Verify source ↗
25 percent
AI-assisted research summary: A charge of 0.25% applies to the first TShs. 100,000, and 1% applies to value above TShs. 100,000.
0.25 percent for the first TShs. 100,000/=, then 1 percent of value in excess of TShs. 100,000/= - 0 Verify source ↗
5 percent of
AI-assisted research summary: Duty is 0.5% of the mortgage value, capped at Tshs. 10,000.
0.5 percent of the mortgage value, total duty not exceeding Tshs.10,000/= (Continued ) 431 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. - 55 Verify source ↗
Power of payer to stamp bills, promissory notes and cheques received
AI-assisted research summary: The provision sets stamp duty amounts for certain security bonds and mortgage deeds, with a lower-rate category when the amount secured does not exceed TShs. 2,000/=.
55. Description of Instruments Stamp Duty SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract– (a) when the amount secured does not exceed TShs. 2,000/=; (b) in any other case. 1 percent of mortgage value, duty not exceeding TShs. 10,000/= TShs. 1,000/= - 0 Verify source ↗
17 percent
AI-assisted research summary: The text states a percentage rate for amounts up to TShs. 100,000 and a higher rate for the excess, and it also lists general exemptions for certain bonds or instruments.
0.17 percent for the first TShs. 100,000/=, then 1.3 percent of value in excess of TShs. 100,000/= General Exemptions: Bond or other instrument, when executed- (a) by any person for the purposes of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem or annum; executed by Officers of Government or their sureties to secure the due execution of an Office or the due accounting for money or other property received by virtue thereof. (b) - 56 Verify source ↗
Repeal
AI-assisted research summary: This section says a settlement includes an instrument, including a deed of dower, but a deed of dower made at a marriage between Mohammedans is exempt.
56. SETTLEMENT: A: Instrument of (including a deed of dower). Exemptions: Deed of dower executed on the occasion of a marriage between Mohammedans. B: Revocation of. See also Trust (No. 63). - 57 Verify source ↗
Instruments tendered in primary courts
AI-assisted research summary: A bearer share warrant issued under company law in Tanzania takes effect only after payment of a duty/composition amount based on subscribed capital.
57. SHARE WARRANTS, to bearer issued under any written law relating to companies. Exemptions: Share warrant when issued by a company under the law in force in Tanzania relating to companies, to have effect only upon payment, as composition for the duty of- (a) three-quarters per centum of the whole subscribed capital of the company; or if any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital, three-quarters per centum of the additional capital so issued. (b) - 59 Verify source ↗
Application for relief under section 60, when to be made
AI-assisted research summary: A shipping order for carrying goods on a vessel has nil stamp duty.
59. SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel. Nil SURRENDER OF LEASE: 432 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty - 60 Verify source ↗
Allowance by Commissioners and Commissioner General
AI-assisted research summary: This section sets duty amounts for leases with and without consideration and gives an exemption for surrender of lease when the lease is already exempt from duty.
60. (1) without consideration- (a) (b) when the duty with which the lease is chargeable does not exceed TShs. 20,000; in any other case. TShs. 1,000/= TShs. 1,000/= The same duty as a Conveyance (No. 22) for the amount of the consideration in addition to the duty chargeable under paragraph (1) (a) or (b) of this Article. 1 percent of the value of the shares approved by the Board 1 percent of the value of the shares approved by the Board 1 percent of the value of the shares approved by the Board TShs. 1,000/= Nil Nil (2) with consideration. Exemptions: Surrender of lease, when the lease is exempted from duty. - 61 Verify source ↗
Allowance for misused stamps
AI-assisted research summary: This section sets stamp duty rules for various transfers and lists several transfer exemptions.
61. TRANSFER, whether with or without consideration- (a) of shares in an incorporated company or other body corporate; (b) of debentures whether the debenture is liable to duty or not; (c) of any interest secured by a bond, mortgage-deed or policy of insurance- (1) if the duty on such bond, mortgage-deed or policy does not exceed ten shillings; (d) (e) in any other case; (2) of any trust-property without consideration from one trustee to another trustee or from a trustee to a beneficiary; of any property under the Administrator General (Powers and Functions) Act to a trustee, heir or beneficiary: Provided that in any case where an agreement for sale is stamped with the ad valorem duty required for a transfer, and a transfer in pursuance of such agreement is subsequently executed, the duty on such transfer shall be reduced by the amount of the duty paid on such agreement, but shall not be less than one shilling: Provided also that the duty on a transfer by the liquidator of a company in liquidation of property forming part of the assets of the company to a share-holder in the course of the dissolution of the company shall be ten shillings. 433 (Continued ) ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty Exemptions: Transfer by sale- (a) of shares; (b) of other financial securities, by companies listed by the Dar es Salaam Stock Exchange. Transfers by endorsement– (1) of a bill of exchange, cheque or promissory note; (2) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title of goods; (3) of a policy of insurance. - 62 Verify source ↗
Allowance for spoiled or misused stamps, how to be made
AI-assisted research summary: This provision addresses transfer of a lease by assignment, not by under-lease.
62. TRANSFER OF LEASE, by way of assignment and not by way of under-lease. - 63 Verify source ↗
Allowance for stamps not required for use
AI-assisted research summary: For claims and mining leases, a charge applies where the holder reserves part of production or profits, calculated for each one-hundredth part reserved or any fraction of it.
63. TRIBUTE AGREEMENTS: (a) With respect to claims- (i) (ii) where the holder reserves a proportion of the value of production, for every one-hundredth part of the value reserved, or fraction of the one hundredth part, in respect of each claim. where the holder reserves a proportion of the profits of working, for every one hundredth part of the amount of the profit reserved, or fraction of the one hundredth part in respect of each claim. (b) With respect to mining lease- (i) (ii) where the holder reserves a proportion of the value of production, for every one- hundredth part of the value reserved, or fraction of such one- hundredth part in respect of each claim; where the holder reserves a proportion of the profits of the working, for every one- hundredth part of the amount of the profits reserved, or fraction of the one- hundredth part. (c) Where, in any such agreement, the consideration or part thereof is specified in terms of rent. - 0 Verify source ↗
5 percent
AI-assisted research summary: This text lists stamp duty amounts and rates for certain instruments, including percentage rates and fixed amounts per acre for leases.
0.5 percent for the first TShs. 100,000/=, then 1 percent of value in excess of TShs. 100,000/= Tshs 500/= Tshs 500/= Tshs.1000/= for each acre contained in the lease Tshs.1,000 for each acre contained in the lease The same duty as a lease in addition to the duty (if any) payable under (a) or (b) 434 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments TRUST: A. Declaration of, or concerning any property when made by any writing not being a will. B. Revocation of, or concerning any property when made by any instrument other than a will. See also Settlement (No. 56) - 64 Verify source ↗
Allowance on renewal of certain debentures
AI-assisted research summary: A warrant for goods attracts stamp duty of 1% of the property value, capped at TShs. 1,000.
64. WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, the instrument being signed or certified by or on behalf of the person in whose custody the goods may be. Stamp Duty 1 percent of the amount of value of the property concerned with the maximum not exceeding TShs. 1,000/= 1 percent of the amount of value of the property concerned with the maximum not exceeding TShs. 1,000/= Nil - 65 Verify source ↗
Application of allowance
AI-assisted research summary: An attested instrument that is not otherwise provided for costs Tshs. 2000, but wills, codicils, and other testamentary instruments are exempt.
65. ANY INSTRUMENT (if attested) not otherwise provided for. Tshs. 2000 Exemptions: Wills, codicils of wills, or other testamentary instruments 435 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.
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