Business income
Company taxation, eligible individual traders and the 2026 presumptive-tax schedule.
TAX GUIDE 2026
Your next step, better informed.
A practical reference for small and medium-sized businesses operating in Mainland Tanzania and Zanzibar.
MAINLAND TANZANIA & ZANZIBAR
Tax Guide
2026
For the year ending 31 December 2026, understand the main areas to review from business income tax to VAT, payroll, withholding and recurring filing dates.
The guide includes practical examples, a working compliance calendar and references to the legislation and authority guidance used.
Update note: 18 August 2026 · English · PDF · 11 pages
WHAT IS INSIDE
Practical questions.
Useful starting points.
The Mainland and Zanzibar sections are separated so that one jurisdiction’s VAT rules are not mistaken for the other’s.
VAT in each jurisdiction
Mainland and Zanzibar registration, rates, invoices and recurring reporting.
Payroll & PAYE
Resident monthly bands, an example calculation and employer responsibilities.
Withholding taxes
Selected income-tax withholding rates and the distinction from VAT withholding.
A compliance calendar
Recurring filing and payment dates, with a calendar-year company example.
Sources & checklists
Reference links and practical information to organise before an engagement.
BEFORE YOU RELY ON THE GUIDE
A reference, not a tax assessment.
The correct treatment depends on the transaction, legal form, residence, operating location and relevant period. The guide is a selected overview, not a complete statement of the law.
Zanzibar coverage
The guide uses ZRA’s current tax pages and notices together with its published 2025 consolidated legislation. It does not present an exhaustive review of all Zanzibar 2026/27 sector amendments. Tourism, incentives, customs, excise and specialised transactions need separate advice.
Later legislation, notices or administrative changes may affect the result. Consult the cited sources and obtain advice before filing or making a material decision.
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