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Laws of Tanzania

The Finance Act, 2026

Text as of 2026-09-28

Public law and official guidance, published as research. Not legal, tax or financial advice.

About this law

Kind
Act
Number
Act No. 2 of 2026
Issued by
Parliament (TRA copy)
Country
Tanzania

Where to read it

Text

The law's own text, section by section, as held. Each section has its own link.

  1. 15.17 — Margarine; edible mixtures or

    15.17 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions 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, excluding liquid margarine Imported kg Tshs. Tshs. 540 500 per per kg kg 1517.90.00 -Other Imported kg Tshs. Tshs. 540 500 per per kg kg 7 <!-- page break --> No. 2 The Finance Act, 2026

  2. 17.04 — Sugar confectionary

    17.04 Sugar confectionary (including white chocolate), not containing cocoa. Sugar confectionary (including white chocolate), not containing cocoa. 1704.10.00 -chewing gum, whether or not sugar coated Locally produced kg Nil Nil Imported kg Tshs. Tshs. 1,000 1,080 per kg per kg 1704.90.00 - Other Locally produced kg Nil Nil Imported kg Tshs. Tshs. 1,000 1,080 per kg per kg

  3. 18.06 — Chocolate and other food

    18.06 Chocolate and other food preparations containing cocoa 1806.31.00 -- filled, Chocolate in divided bars etc filled with cocoa and sugar preparation locally produced Kg Nil Nil Imported kg Nil Nil 1806.32.00 - not filled Locally produced kg Nil Nil Imported kg Tshs. Tshs. 1,000 1,080 per kg per kg 1806.90.00 -Other Locally produced kg Nil Nil Imported kg Tshs. Tshs. 1,000 1,080 per kg per kg 8 <!-- page break --> No. 2 The Finance Act, 2026

  4. 19.05 — Bread, pastry, cakes, biscuits

    19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 1905.31.00 --Sweet biscuits Locally produced kg Nil Nil Imported kg Tshs. Tshs. 1,000 1,080 per kg per kg - Other: 1905.90.90 --- Other Locally produced kg Tshs. Tshs. 54 50 per per kg kg Imported kg Tshs. Tshs. 100 per 108 per kg kg

  5. 20.05 — Other vegetables prepared or

    20.05 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 Locally produced kg Tshs. Tshs. 54 50 per per kg kg Imported kg Tshs. Tshs. 100 per 108 per kg kg 9 <!-- page break --> No. 2 The Finance Act, 2026

  6. 20.08 — Fruit, nuts and other edible

    20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Other, including mixtures other than those of subheading 2008.19: 2008.99.00 -- Other Locally produced kg Tshs. Tshs. 50 per 54 per kg kg Imported kg Tshs. Tshs. 100 per 108 per kg kg

  7. 20.09 — Fruit juices (including grape

    20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 2009.11.00 2009.12.00 2009.19.00 2009.21.00 2009.29.00 2009.31.00 2009.39.00 2009.41.00 2009.49.00 2009.50.00 2009.61.00 2009.69.00 2009.71.00 2009.79.00 2009.81.00 2009.89.00 2009.90.00 Locally produced fruit ɭ Tshs. Tshs. juices manufactured from 9.90 10.69 domestic fruits under per per litre heading 20.09 litre Other fruit juices under the ɭ Tshs. Tshs. heading 20.09 255.20 275.62 per per litre litre

  8. 21.03 — Sauces and preparations

    21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.20.00 - Tomato ketchup and other tomato sauces 10 <!-- page break --> No. 2 The Finance Act, 2026 Imported kg Tshs. Tshs. 300 per 324 per kg kg 2103.90.00 -Other Imported kg Tshs. Tshs. 300 per 324 per kg kg

  9. 21.06 — Food preparations not

    21.06 Food preparations not elsewhere specified or included. -Other 2106.90.90 ---Imported powdered beer kg Tshs. Tshs. 1,012.8 1,093.8 0 2 per/kg per/kg 2106.90.90 ---Imported powdered juice kg Tshs. Tshs. 255.20 275.62 per/kg per/kg

  10. 22.01 — Waters, including natural or

    22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter or flavoured; ice and snow. 2201.10.00 -Mineral waters and aerated waters Locally produced, bottled l Tshs. Tshs. 56.00 56.00 per per litre litre Imported, bottled l Tshs. Tshs. 70.46 76.10 per per litre litre 2201.90.00 -Other ɭ Locally produced, bottled l Tshs. Tshs. 56.00 56.00 per per litre litre Imported, bottled l Tshs. Tshs. 70.46 76.10 per per litre litre

  11. 22.02 — Waters, including mineral waters

    22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit vegetable juice of heading 20.09 2202.10.00 - Waters, including mineral waters and aerated waters, 11 <!-- page break --> No. 2 The Finance Act, 2026 containing added sugar or other sweetening matter or flavoured Locally produced l Tshs. Tshs. 67.10 72.47 per per litre litre Imported l Tshs. Tshs. 67.10 72.47 per per litre litre -Other 2202.91.00 -- Non-alcoholic beer ɭ Locally produced l Tshs. Tshs. 673.20 727.06 per per litre litre Imported l Tshs. Tshs. 706.86 763.41 per per litre litre 2202.99.00 -- Other Locally produced Locally produced containing not l Tshs. Tshs. more than 300 parts per million 134.2 144.94 of Caffeine per per litre litre Other locally produced products l Tshs. Tshs. under this Hs Code 561.00 605.88 per per litre litre Imported l Tshs. Tshs. 600.00 648.00 per per litre litre

  12. 22.03 — Beer made from malt

    22.03 Beer made from malt. 2203.00.10 ---Stout and porter Made from 100 % Locally l Tshs. Tshs. Grown Barley 630.00 680.40 per per litre litre Made from wholly or partially l Tshs. Tshs. Imported Barley 928 per 1,002.2 litre 4 per litre Imported l Tshs. Tshs. 973.90 1,051.8 per 1 per litre litre 12 <!-- page break --> No. 2 The Finance Act, 2026 2203.00.90 ---Other Made from 100 % Locally l Tshs. Tshs. Grown Barley 630.00 680.40 per litre per litre Made from wholly or l Tshs. 928 Tshs. partially Imported Barley per litre 1,002.24 per litre Imported l Tshs. Tshs. 973.90 1,051.81 per litre per litre

  13. 22.04 — Wine of fresh grapes,

    22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 2204.10.00 - Sparkling wine With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 215.00 232.20 per litre per litre Other ɭ Tshs. Tshs. 5,615 per 6,064.20 litre per litre -Other wine; grapes must with fermentation prevented or arrested by the addition of alcohol: 2204.21.00 -- In containers holding 2 litres or less With the domestic grapes l Tshs. Tshs. content exceeding 75% 215.00 232.20 per litre per litre Other ɭ Tshs. Tshs. 5,615 per 6,064.20 litre per litre 2204.22.00 -- In containers holding more than 2 litres but not more than 10 litres With the domestic grapes l Tshs. Tshs. content exceeding 75% 215.00 232.20 per litre per litre Other l Tshs. Tshs. 5,615 per 6,064.20 litre per litre 2204.29.00 -- Other With the domestic grapes l Tshs. Tshs. content exceeding 75% 215.00 232.20 per litre per litre Other l Tshs. Tshs. 5,615 6,064.2 per litre 0 per litre 2204.30.00 - Other grape must With the domestic grapes l Tshs. Tshs. content exceeding 75% 2,481.0 2,679.4 13 <!-- page break --> No. 2 The Finance Act, 2026 0 per 8 per litre litre other l Tshs. Tshs. 5,615 6,064.2 per litre 0 per litre

  14. 22.05 — Vermouth and other wine of

    22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205.10.00 - In containers holding 2 litres or less With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 215.00 232.20 per litre per litre Other ɭ Tshs. Tshs. 5,615 6,064.2 per litre 0 per litre 2205.90.00 - Other With the domestic grapes l Tshs. Tshs. content exceeding 75% 2,481.4 2679.9 5 per 7 per litre litre other l Tshs. Tshs. 5,615 6,064.2 per litre 0 per litre

  15. 22.06 — Other fermented beverages

    22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, not elsewhere specified or included. 2206.00.10 --- Cider Locally produced l Tshs. Tshs. 2,974.7 3212.7 4 per 2 per litre litre Imported l Tshs. Tshs. 2,974.7 3212.7 4 per 2 per litre litre 2206.00.20 --- Opaque beer (for example Kibuku) Beer made from 100% local l Tshs. Tshs. unmalted cereals 555.00 599.40 per per litre litre Imported l Tshs. Tshs. 978.90 1,057.2 14 <!-- page break --> No. 2 The Finance Act, 2026 per 1 per litre litre 2206.00.90 ---other Other beverages produced l Tshs. Tshs. from locally grown fruits 88.20 95.26 such as banana, tomato, per per litre rosella, etc other than grapes litre with domestic content exceeding 75% Other/Imported l Tshs. Tshs. 2974.7 3212.7 4 per 2 per litre litre

  16. 22.07 — Undenatured ethyl alcohol

    22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 2207.10.00 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher Locally produced l Tshs. Tshs. 4,000 4,320 per per litre litre Imported l Tshs. Tshs. 5,000 5,400 per per litre litre

  17. 22.08 — Undenatured ethyl alcohol

    22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. 2208.20.00 - Locally produced spirits l Tshs. Tshs. obtained by distilling grape 565.00 610.20 wine or grape marc from per litre per litre local produced grapes. 2208.60.00 - Vodka Locally manufactured ready l Tshs. Tshs. to drink of not more than 2,491.4 2,690.7 7% Alcohol By Volume 5 Per 7 Per (ABV) litre litre Other locally produced l Tshs. Tshs. products under this heading 4,003.0 4,323.2 0 per 4 per litre litre Imported products under this heading: 2208.20.00 - Spirits obtained by l Tshs. Tshs. distilling grape wine or 4,411.06 4,763.94 grape marc per litre per litre 15 <!-- page break --> No. 2 The Finance Act, 2026 2208.30.00 - Whiskies l Tshs. Tshs. 4,411.06 4,763.94 per litre per litre 2208.40.00 - Rum and other spirits l Tshs. Tshs. obtained by distilling 4,411.06 4,763.94 fermented sugar – cane per litre per litre products 2208.50.00 - Gin and Geneva l Tshs. Tshs. 4,411.06 4,763.94 per litre per litre 2208.60.00 - Vodka l Tshs. Tshs. 4,411.06 4,763.94 per litre per litre 2208.70.00 - Liqueurs and cordials l Tshs. Tshs. 4,411.06 4,763.94 per litre per litre - Other: 2208.90.10 --- Distilled Spirits (e.g. l Tshs. Tshs. Konyagi, Uganda Waragi) 4,411.06 4,763.94 per litre per litre 2208.90.90 ---Other: Tshs. Tshs. 4,411.06 4,763.94 per litre per litre - Cigarettes containing tobacco: 2402.20.10 --- Of length not exceeding 72mm in length including the filter tip Locally produced without mil Tshs. Tshs. filter tip and containing 14,936.40 16,151.3 domestic tobacco per mil 1 per mil exceeding 75% Locally produced with mil Tshs. Tshs. filter tip and containing 35,310.00 38,154.8 domestic tobacco per mil 0 per mil exceeding 75% Other mil Tshs. Tshs. 67,076.10 72,462.1 per mil 9 per mil 2402.20.90 --- Other Locally produced without mil Tshs. Tshs. filter tip and containing 14,936. 16,151. domestic tobacco exceeding 40 per 31 per 75% mil mil Locally produced with filter mil Tshs. Tshs. tip and containing domestic 35,310. 38,154. tobacco exceeding 75% 00 per 80 per mil mil Other mil Tshs. Tshs. 67,076. 72,462. 10 per 19 per mil mil

  18. 24.03 — Other manufactured tobacco

    24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or 16 <!-- page break --> No. 2 The Finance Act, 2026 “reconstituted” tobacco; tobacco extracts and essences. -Smoking tobacco, whether or not containing tobacco substitute in any propotion: 2403.19.00 -- Other (for example cut rag/filler) Locally produced kg Tshs. Tshs. containing domestic 9,600.0 10,388. tobacco exceeding 75% 0 per 00 per kg kg Other/Imported kg Tshs. Tshs. 33,878. 36,609. 88 per 19 per kg kg 2403.91.00 -- “Homogenized” or kg Tshs. Tshs. “reconstituted” tobacco 33,878. 36,609. 88 per 19 per kg kg 2403.99.00 -- Other kg Tshs. Tshs. 33,878. 36,609. 88 per 19 per kg kg

  19. 25.23 — Portland cement, aluminous

    25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. - Portland cement: 2523.21.00 -- White cement, whether or not artificially coloured Locally manufactured kg Tshs. Tshs. 20 per 21.60 kg per kg Imported kg Tshs. Tshs. 20 per 21.60 kg per kg 2523.29.00 -- Other Locally manufactured kg Tshs. Tshs. 20 per 21.60 kg per kg Imported kg Tshs. Tshs. 20 per 21.60 kg per kg 2523.30.00 - Aluminous cement Locally manufactured kg Tshs. Tshs. 20 per 21.60 kg per kg Imported kg Tshs. Tshs. 20 per 21.60 kg per kg 2523.90.00 - Other hydraulic cements 17 <!-- page break --> No. 2 The Finance Act, 2026 Locally manufactured kg Tshs. Tshs. 20 per 21.60 kg per kg Imported kg Tshs. Tshs. 20 per 21.60 kg per kg

  20. 27.10 — Petroleum oils and oils

    27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: -- Light oils and preparations: 2710.12.10 --- Motor Spirit (gasoline) l TZS. TZS. regular 379.00 379.00 per per litre litre 2710.12.20 --- Motor Spirit (gasoline) l TZS. TZS. premium 379.00 379.00 per per litre litre 2710.19.22 ---- Illuminating Kerosene l TZS. TZS. (IK) 465.00 465.00 per per litre litre 2710.19.31 ---- Gas oil (automotive, light, l TZS. TZS. amber for high speed engines) 255.00 255.00 per per litre litre --- Residual oils: 2710.19.41 ----Residual fuel oils (marine l TZS. TZS. furnace and similar fuel oils) 80 per 86.40 of kinematic viscosity of 125 litre per centistrokes litre 18 <!-- page break --> No. 2 The Finance Act, 2026 2710.19.42 ----Residual fuel oils (marine l TZS. TZS. furnace and similar fuel oils) 80 per 86.40 of kinematic viscosity of 180 litre per centistrokes litre 2710.19.43 ----Residual fuel oils (marine l TZS. TZS. furnace and similar fuel oils) 80 per 86.40 of kinematic viscosity of 280 litre per centistrokes litre 2710.19.51 Lubricants in liquid form l TZS. TZS. 669.00 722.52 per per cubic cubic metre metre 2710.19.52 Lubricating greases kg TZS. TZS. 0.79 0.85 per kg per kg 2710.20.00 -Petroleum oils and oils kg TZS. TZS. obtained from bituminous 80 per 86.40 minerals (other than crude) litre per and preparations not litre elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils.

  21. 32.08 — Paints and varnishes

    32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. - Based on polyesters: 3208.10.10 --- Lacquers kg 3208.10.20 --- Enamels kg 3208.10.90 --- Other kg - Based on acrylic or vinyl polymers: 3208.20.10 --- Lacquers kg 3208.20.20 --- Enamels kg 3208.20.90 --- Other kg - Other: 19 <!-- page break --> No. 2 The Finance Act, 2026 3208.90.10 --- Lacquers kg 3208.90.20 --- Enamels kg 3208.90.90 --- Other kg Imported Tshs. Tshs. 500 per 540 per kg kg

  22. 34.03 — Lubricating preparations

    34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, fur-skin or other materials, but excluding preparation containing, as basic constituents, 70% or more by weight of petroleum oils or oils obtained from bituminous minerals. -Containing petroleum oils or oils obtained from bituminous minerals 3403.19.00 --Other Lubricating l Tshs. Tshs. 794.77 per oils 735.90 cubic meter preparation per cubic meter Greases kg Tshs. 0.87 Tshs. 0.94 per kg preparation per kg 3403.99.00 --Other Lubricating l Tshs. Tshs. 794.77 per oils 735.90 cubic meter preparations per cubic meter Grease kg Tshs. 0.87 Tshs. 0.94 per kg preparations per kg 3605.00.00 Matches, other than pyrotechnic articles of heading 36.04. Imported kg Tshs. 400 Tshs. 432 per kg per kg 20 <!-- page break --> No. 2 The Finance Act, 2026 Discs, tapes, solid state non-volatile storage devices, “smart cards” and other media for the recording of sound or other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 of East African Community Common External Tariff, 2022. -Magnetic media --Other (excluding Cards incorporatin g magnetic stripe) 8523.29.90 --- recorded video and u Tshs. Tshs. audio tape 55.00 59.40 per per unit unit -Optical media 8523.49.90 -- Recorded DVD, VCD, u Tshs. Tshs. CD 55.00 59.40 per per unit unit ” (b) deleting the whole of Headings 33.03, 33.04, 33.05, 33.07 and substituting for it the following: 21 <!-- page break --> No. 2 The Finance Act, 2026 Heading H.S Code No. Description Unit Old New Excise Excise “ rate rate

  23. 33.03 — Perfumes and toilet waters. kg 10% 15%

    33.03 Perfumes and toilet waters. kg 10% 15%

  24. 33.04 — Beauty or make-up

    33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations 3304.10.00 -Lip make-up preparation kg 10% 15% 3304.20.00 - Eye make-up preparations kg 10% 15% 3304.30.00 - Manicure or pedicure kg 10% 15% preparations - Other: 3304.91.00 -- powders, whether or not kg 10% 15% compressed 3304.99.00 -- Others Sunscreen or suntan kg 0% 0% Other preparations kg 10% 15% 22 <!-- page break --> No. 2 The Finance Act, 2026

  25. 33.05 — Preparations for use on the

    33.05 Preparations for use on the hair. 3305.10.00 - Shampoo kg 10% 15% 3305.20.00 - Preparations for kg 10% 15% permanent waving or straightening 3305.30.00 - Hair lacquers kg 10% 15% 3305.90.00 - Other kg 10% 15% Pre-shave, shaving or after 33.07 shaving preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. 3307.10.00 - Pre-shave, shaving or after kg 10% 15% shave preparations 3307.20.00 - Personal deodorants and kg 10% 15% antiperspirants 3307.30.00 - Perfumed bath salts and kg 10% 15% other bath preparations -Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: 3307.41.00 -- Agarbatti and other kg 10% 15% odoriferous preparations which operate by burning 3307.49.00 -- Other kg 10% 15% 3307.90.00 - Other kg 10% 15% ” (c) adding immediately after Heading 62.02 the following: Heading HS Code No. Description Unit Old New Excise Excise “ rate rate

  26. 64.02 — Other footwear with outer

    64.02 Other footwear with outer soles and uppers of rubber or plastics. -Other footwear: 6402.99.00 -- Other Imported 2u N/A 10% 23 <!-- page break --> No. 2 The Finance Act, 2026 (d) adding immediately before Heading 67.03 the following: Heading H.S Code No. Description Unit Old New Excise Excise rate rate

  27. 67.02 — Artificial flowers, foliage

    67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 6702.10.00 - Of plastics Imported kg N/A 20% 6702.90.00 - Of other materials Imported kg N/A 20% ” (e) adding immediately after Heading 85.07 the following: Heading H.S Code No. Description Unit Old New Excise Excise “ rate rate

  28. 85.16 — Electric instantaneous or

    85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45. - Other electro-thermic appliances: 8516.79.00 -- Other Locally manufactured u N/A 10% Imported u N/A 10% ” (f) adding immediately before Heading HS Code 8703.22.10 the following: 24 <!-- page break --> No. 2 The Finance Act, 2026 Heading H.S Code No. Description Unit Old New Excise Excise “ rate rate -- Of a cylinder capacity not exceeding 1,000 cc 8703.21.10 --- Unassembled 8703.21.90 --- Other (Assembled) u N/A 5% ” PART V AMENDMENT OF THE EXPORT TAX ACT, (CAP. 196) Construction 11. This Part shall be read as one with the Export Tax Cap. 196 Act, hereinafter referred to as the “principal Act”. Amendment 12. The principal Act is amended in the Schedule by of Schedule adding immediately after item 6 the following: No. Item Rate 7. Waste and scrap of paper or Thirty percentum of FOB or TZS “ paperboard of Heading 47.07 200 per kilogram whichever is higher 8. Cotton cake of HS Code 2306.10.00 TZS 50 per kilogram Sunflower cake of HS Code 2306.30.00 Wheat bran of HS Code 2302.30.00 Rice bran of HS Code 2302.40.00 Maize bran of HS Code 2302.10.00 9. Quartz sands of Heading 25.06 Ten percentum of FOB or TZS 200 Feldspar of HS Code 2529.10.00 per kilogram, whichever is higher ” PART VI AMENDMENT OF THE FAIR COMPETITION ACT, (CAP. 285) Construction 13. This Part shall be read as one with the Fair Cap. 285 Competition Act, hereinafter referred to as the “principal Act”. 25 <!-- page break --> No. 2 The Finance Act, 2026 Amendment 14. The principal Act is amended in section 88 by- of section 88 (a) adding immediately after subsection (2) the following: “(3) For the purpose of subsection (1)(d), the funds allocated to the Tribunal shall be 0.5% of gross revenue collected from each regulatory authority and shall be remitted monthly to the account of the Tribunal maintained at the Bank of Tanzania.”; and (b) renumbering subsection (3) as subsection (4). PART VII AMENDMENT OF THE GAMING ACT, (CAP. 41) Construction 15. This Part shall be read as one with the Gaming Cap. 41 Act, hereinafter referred to as the “principal Act”. Amendment 16.-(1) The principal Act is amended in section 34 of section 34 by- (a) adding immediately after subsection (1) the following proviso: “Provided that- (i) 7 percent of the amount collected from land-based casino shall be distributed as follows: (aa) 70 percent to AIDS Trust Fund; and (bb) 30 percent to Universal Health Insurance Fund; (ii) 13 percent of the amount collected from sports betting shall be distributed as follows: (aa) 70 percent to AIDS Trust Fund; and (bb) 30 percent to Universal Health Insurance Fund.”; 26 <!-- page break --> No. 2 The Finance Act, 2026 (b) deleting subsection (2); and (c) renumbering subsections (3) to (6) as subsections (2) to (5) respectively. PART VIII AMENDMENT OF THE IMPORTS CONTROL ACT, (CAP. 276) Construction 17. This Part shall be read as one with the Imports Cap. 276 Control Act, hereinafter referred to as the “principal Act”. Amendment 18. The principal Act is amended in section 18A by of section 18A adding immediately after subsection (2) the following: “(3) The levy shall not apply to goods originating from East African Community Partner States that meet the East African Community Rules of Origin: Provided that, the imposition shall apply where a Partner State imposes trade barriers including discriminatory duties, levies, charges, fees and taxes on goods or products from United Republic.”. Amendment 19. The principal Act is amended in Schedule- of Schedule (a) in item 4, by deleting HS Code “3401.11.99” appearing in the second column and substituting for it with HS Code “3401.11.00”; (b) in item 14, by adding the words “(excluding locally assembled or manufactured under bond)” immediately after the word “semi-trailers”; and (c) adding immediately after item 28 the following: HS Code Description Industrial Development Levy Rate “ 29. 4820.10.00 exercise 5% 4820.20.00 books and notebooks 30. 5608.11.00 fishing net 10% 31. 7308.90.99 steel structure 10% 32. 7610.10.00 aluminum 5% doors, windows and their frames and thresholds 27 <!-- page break --> No. 2 The Finance Act, 2026 for doors 33. 8716.31.90 trailers 5% 8716.39.90 8716.40.90 ” PART IX AMENDMENT OF THE INCOME TAX ACT, (CAP. 332) Construction 20. This Part shall be read as one with the Income Cap. 332 Tax Act, hereinafter referred to as the “principal Act”. Amendment 21. The principal Act is amended in section 10(3) by of section 10 deleting paragraph (b) and substituting for it the following: “(b) by an agreement: (i) on a strategic project; (ii) on public interest; (iii)that is a Framework Agreement entered into between the holder of a mining licence or special mining licence and the Government for undertaking mining operations in which the Government has an ownership interest; or (iv) for a strategic investment or special strategic investment approved by the National Investment Development Cap. 38 Committee under the Tanzania Investment and Special Economic Zones Act, as may be approved by the Cabinet: Provided that the exemption granted under paragraph (b) (iii) shall be granted during construction of mining project and ceases immediately upon the commencement of production.”. Amendment 22. The principal Act is amended in section 33A- of section 33A (a) in subsection (1), by deleting the word “thirty” and substituting for it the word “fifteen”; and (b) in proviso, by adding the words “companies 28 <!-- page break --> No. 2 The Finance Act, 2026 listed in Dar es Salaam Stock Exchange, financial Cap. 342 institutions as defined under the Banking and Financial Institutions Act, insurance companies, and mining companies which have entered into Framework Agreement with the Government” immediately after the figure “96(6)”. Amendment 23. The principal Act is amended in section 44(1) by of section 44 deleting the proviso and substituting for it the following: “Provided that- (a) where an amount of gain derived from realisation or transfer of ownership of the asset was exempted in accordance with provisions of this Act; and (b) 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 24. The principal Act is amended in section 116(1) of section 116 by deleting the word “two” and substituting for it the word “three”. Repeal and 25. The principal Act is amended by repealing replacement section 116A section 116A and replacing for it with following: “Single 116A.-(1) A resident person, “an instalment tax on sale instalment payer”, who receives payment of forest in respect of sale of forest produce shall produce pay income tax by way of single instalment equal to 2 percent of gross payment. (2) The instalment tax referred to in subsection (1) shall be paid at the time when either of the following events occurs: (a) the date when the payment in 29 <!-- page break --> No. 2 The Finance Act, 2026 respect of the forest produce is received, in whole or in part; (b) the date when the forest produce is about to be transported; (c) the date of parting with possession, use or control of the forest resources or produce; or (d) the date of payment of the Cap. 290 forest cess under the Local Government Finance Act. (3) Upon payment of the instalment tax referred in subsection (1) the Commissioner shall issue an 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 the instalment payer's income tax liability with respect to the payment. (5) For the purposes of this section- (a) “forest produce” includes timber, logs, mirunda, poles and natural varnish including latex, resin, sap or gums; (b) “an instalment payer” means a person other than a corporation who has sold to the other person forest resources before being harvested or after the resources have been harvested and sold to the other person as forest produce; 30 <!-- page break --> No. 2 The Finance Act, 2026 (c) “gross payment” means the farm gate price, purchasing price or value of the forest produce as determined by Tanzania Forest Service Agency, whichever is greater; (d) “farm gate price” means the fair market value of forest produce that would fetch on such sale in the open market in the respective local government authority in the ordinary course of business between an instalment payer and a buyer independent of each other. ”. Amendment 26. The principal Act is amended in section 118(a), of section 118 by adding immediately after subparagraph (ii) the following: “(iii) who has paid single installment tax under section 116A; or”. Amendment 27. The principal Act is amended in First Schedule- of First Schedule (a) in paragraph 2- (i) in subparagraph (2), by deleting the figure “100,000,000” and substituting for it the figure “200,000,000”; (ii) deleting the proposed Table and substituting for it with the following: “ NO. TURNOVER TAX PAYABLE TAX PAYABLE WHERE WHERE SECTION 43 SECTION 43 OF TAX OF TAX ADMINISTRATION ADMINISTRATION ACT IS COMPLIED ACT IS NOT WITH COMPLIED WITH 1. Where turnover NIL NIL does not exceed Tshs. 4,000,000/= 2. Where turnover NIL - for the first twelve NIL - for the first twelve of an individual months from the date of months from the date of who obtains a obtaining the Taxpayer obtaining the Taxpayer Taxpayer Identification Number for Identification Number for Identification 31 <!-- page break --> No. 2 The Finance Act, 2026 Number for purposes of commencing purposes of commencing purposes of business. business. commencing a business exceeds Tshs 4,000,000/= but does not exceed Tshs 200,000,000/= 3. Where turnover Tshs. 100,000/= 3% of turnover in excess of exceeds Tshs. Tshs. 4,000,000/= 4,000,000/= but does not exceed Tshs. 7,000,000/= 4. Where turnover Tshs. 250,000/= Tshs. 90,000/= plus 3% of exceeds Tshs. turnover in excess of Tshs. 7,000,000/= but 7,000,000/= does not exceed Tshs. 11,000,000/= 5. Turnover of 4.0% of turnover Tshs. 11,000,001/= but does not exceed Tshs. 200,000,000/= (iii) adding immediately after subparagraph (3) the following: “(4) An individual who meets the conditions specified in item 2 of the Table under subparagraph (3) shall apply to the Commissioner for exemption provided therein, and the Commissioner shall grant such exemption where he is satisfied that the applicant fulfils the specified conditions or other conditions as may be specified in the regulations.”. (iv) in subparagraph (5) class A by adding the words “including three wheelers” immediately after the words “than 5,” appearing in item 1; (b) renumbering subparagraphs (4) and (5) as paragraphs (5) and (6) respectively; and (c) in paragraph 4: (i) in subparagraph (b), by- (aa) deleting subsubparagraph (iii); and 32 <!-- page break --> No. 2 The Finance Act, 2026 (bb) renaming subsubparagraph (iv) and (v) as subsubparagraph (iii) and (iv) respectively; and (ii) adding immediately after subparagraph (c) the following: “(d) payments to which section 109A applies, 1 percent.”. Construction 28. This Part shall be read as one with the Investment Cap. 38 and Special Economic Zones Act, hereinafter referred to as the “principal Act”. Amendment 29. The principal Act is amended in section 19(3) by- of section 19 (a) adding immediately after paragraph (b) the following: “(c) vichwa vya kuvuta trela vilivyoagizwa kutoka nje ya nchi vilivyoainishwa kwa Namba ya Utambuzi 8701.21.90, 8701.22.90, 8701.23.90, 8701.24.90 na 8701.29.90;” and (b) renaming paragraphs (c) to (e) as paragraphs (d) to (f) respectively. PART XI AMENDMENT OF THE LAND ACT, (CAP. 113) Construction 30. This Part shall be read as one with the Land Act, Cap. 113 hereinafter referred to as the “principal Act”. Repeal and 31. The principal Act is amended by repealing replacement of section 36 section 36 and replacing for it the following: “Collection 36. All moneys collected as and land rent under this Act shall be distribution of land rent deposited in the Consolidated Fund out of which- (a) ten percent shall be disbursed to the Ministry to facilitate survey of land; 33 <!-- page break --> No. 2 The Finance Act, 2026 and (b) ten percent shall be deposited at a local government authority’s own source account maintained at the Bank of Tanzania to facilitate rent collection and recovery.”. PART XII AMENDMENT OF THE LOCAL GOVERNMENT AUTHORITIES (RATING) ACT, (CAP. 289) Construction 32. This Part shall be read as one with the Local Cap. 289 Government Authorities (Rating) Act, hereinafter referred to as the “principal Act”. General 33. The principal Act is amended generally by- amendment (a) deleting the words “Commissioner General” wherever they appear in the Act and substituting for them the word “Director”; (b) deleting the words “or the Commissioner General” appearing in sections 8, 9, 10, 11, 13, 14 and 30. Amendment 34. The principal Act is amended in section 3, by- of section 3 (a) deleting the definition of the term “authority” and substituting for it the following: ““authority” means- (a) an urban authority established under the Cap. 288 Local Government (Urban Authorities) Act; (b) a township authority established under Cap. 287 the Local Government (District Authorities) Act;”; (b) deleting the definition of the terms “Commissioner General” and “Tanzania Revenue Authority”. 34 <!-- page break --> No. 2 The Finance Act, 2026 Amendment 35. The principal Act is amended in section 4, by- of section 4 (a) deleting subsections (2) and (4); and (b) renumbering subsection (3) as subsection (2). Amendment 36. The principal Act is amended in section 14(d) by of section 14 deleting the words “or decree issued under the Tax Revenue Appeals Act”. Amendment 37. The principal Act is amended in section 16, by- of section 16 (a) deleting subsection (4); and (b) renumbering subsection (5) as subsection (4). Addition of 38. The principal Act is amended by adding section 16A immediately after section 16 the following: “Rating 16A. Every Council shall be authority the rating authority for the area of its jurisdiction and, subject to any special provisions in this Act or in any other enactment, no authority other than the Council shall have power to make or levy any rate in the area.”. Amendment 39. The principal Act is amended in section 19 by of section 19 deleting the words “by Tanzania Revenue Authority”. Amendment 40. The principal Act is amended in section 26, by- of section 26 (a) designating the contents of that section as subsection (1); and (b) adding immediately after subsection (1) as designated the following: “(2) A person shall pay property rate at the time of payment for electricity or through any other means as may be prescribed by the relevant rating authority.”. Amendment 41. The principal Act is amended in section 33 by of section 33 deleting the words “relevant penalty provided for under the 35 <!-- page break --> No. 2 The Finance Act, 2026 Tax Administration Act” and substituting for them the phrase “a fine of not less than five hundred thousand shillings but not exceeding two million shillings or imprisonment for a term of not less than three months and not more than one year, or to both. Repeal of 42. The principal Act is amended by repealing section 44 section 44. Amendment 43. The principal Act is amended in section 45 by of section 45 deleting subsections (6) and (7). Addition of 44. The principal Act is amended by adding section 47 immediately after section 46 the following: “Proceedings 47. Where a person, who is against persons liable for any rate and is in default, is entitled to not resident within the jurisdiction of a rents of magistrate having jurisdiction within rateable property the area of the local government authority, it shall be lawful for the local government authority at its option to make the demand referred to in section 45, or take proceedings under section 46 against any person receiving any rents or profits of the rateable property in respect of which such rate is unpaid, or who would be entitled to receive the same if such property were let or occupied; and thereupon the amount in default shall, for the purposes of the said sections, be deemed to be due by such persons.”. Repeal and 45. The principal Act is amended by repealing replacement of section 49 section 49 and replacing for it the following: “Interest 49.-(1) Where any rate remains on unpaid rates unpaid after the date on which the same becomes due and payable, interest may be charged and recovered thereon with 36 <!-- page break --> No. 2 The Finance Act, 2026 effect from such date, not being less than fourteen days after the same becomes due and payable, as the local government authority may specify. (2) The rate of interest under this section shall be such rate, not exceeding one per centum per month or part of the month, as the local government authority may determine.”. Repeal and 46. The principal Act is amended by repealing replacement of section 51 section 51 and replacing for it the following: “Refusal by 51. Where, on the request of the occupier to disclose local government authority or any name of collector of rates, the occupier of any owner rateable property refuses or wilfully omits to disclose, or wilfully mis-states to the local government authority or collector making such request, the name of the owner of such property, or of the person receiving or authorised to receive the rents, such occupier commits an offence and on conviction is liable to a fine not exceeding two hundred thousand shillings but not exceeding one million shillings, and, in the case of a continuing offence, a further fine of ten thousand shillings for every day during which the default continues.”. Repeal of 47. The principal Act is amended by repealing section 53 section 53. 37 <!-- page break --> No. 2 The Finance Act, 2026 PART XIII AMENDMENT OF THE LOCAL GOVERNMENT FINANCE ACT, (CAP. 290) Construction 48. This Part shall be read as one with the Local Cap. 290 Government Finance Act, hereinafter referred to as the “principal Act”. Amendment 49. The principal Act is amended in section 4 by of section 4 deleting the definition of the term “Tanzania Revenue Authority”. Amendment 50. The principal Act is amended in section 6(1) by of section 6 deleting the words “twenty percent” appearing in paragraph (s) and substituting for them the words “ten percent”. Amendment 51. The principal Act is amended in section 7(1) by of section 7 deleting the words “twenty percent” appearing in paragraph (x) and substituting for them the words “ten percent”. Repeal and 52. The principal Act is amended by repealing replacement of section 34 section 34 and replacing for it the following: “Collection 34.-(1) Notwithstanding the of property rate and provisions of this Act, local advertiseme government authorities shall have the nt fees obligation to collect and account for property rate and advertisement fees for billboards, posters and hoarding. (2) The Minister responsible for finance may, by order published in the Gazette- (a) prescribe fees for advertisement through billboards, posters and hoarding for local government authorities; (b) provide for the management and disbursement of fees and 38 <!-- page break --> No. 2 The Finance Act, 2026 property rates under this section.”. Amendment 53. The principal Act is amended in section 41, by- of section 41 (a) deleting subsection (1) and substituting for it the following: “(1) Local government authorities shall set aside fifteen percent from collection of their own sources of revenue for the following purposes: (a) ten percent for funding registered groups of women, youth and persons with disability; and (b) five percent for funding construction and renovation of markets, business or entrepreneurship centres, and their associated infrastructure.”; and (b) deleting the words “subsection (1)” appearing in subsection (2) and substituting for them the words “subsection (1)(a).”. PART XIV AMENDMENT OF THE MINING ACT, (CAP. 123) Construction 54. This Part shall be read as one with the Mining Cap. 123 Act, hereinafter referred to as the “principal Act”. Addition of 55. The principal Act is amended by adding section 149A immediately after section 149 the following: “Mineral 149A.-(1) There is established Survey Fund the Mineral Survey Fund for the purpose of financing geoscientific survey. (2) Sources of revenue for the Fund shall be ten percent of the revenues collected from royalties, fees 39 <!-- page break --> No. 2 The Finance Act, 2026 and other charges prescribed under this Act. (3) The revenue collected shall be deposited in a special account maintained by the Bank of Tanzania. (4) The Commissioner shall administer the Fund. (5) Expenditures of the revenue of the Fund shall be disbursed upon approval of the Paymaster General.”. PART XV AMENDMENT OF THE MOTOR VEHICLE (TAX ON REGISTRATION AND TRANSFER) ACT, (CAP. 124) Construction 56. This Part shall be read as one with the Motor Cap. 124 Vehicle (Tax on Registration and Transfer) Act, hereinafter referred to as the “principal Act”. Amendment 57. The principal Act is amended in First Schedule of First Schedule by deleting the words “ninety-five thousand shillings (95,000/=)” appearing in paragraph 4 and substituting for them the words “one hundred and fifty thousand shillings (150,000/=)”. PART XVI AMENDMENT OF THE NATIONAL PLANNING COMMISSION ACT, (CAP. 127) Construction 58. This Part shall be read as one with the National Cap. 127 Planning Commission Act, hereinafter referred to as the “principal Act”. Amendment 59. The principal Act is amended in section 6- of section 6 (a) in subsection (2), by- (i) adding immediately after paragraph (r) the following: 40 <!-- page break --> No. 2 The Finance Act, 2026 “(s) kutathmini miradi ya maendeleo ya kitaifa;”; (ii) renaming paragraphs (s) and (t) as paragraphs (t) and (u), respectively; (b) by adding immediately after subsection (3) the following: “(4) Bila kujali masharti ya sheria nyingine yoyote, mradi wa maendeleo wa kitaifa hautajumuishwa katika bajeti ya Serikali isipokuwa kama umefanyiwa tathmini za kitaalamu, kifedha, na kiuchumi. (5) Kwa madhumuni ya kifungu hiki “miradi ya maendeleo ya kitaifa” maana yake ni miradi ya maendeleo iliyobainishwa kwenye Mpango wa Maendeleo wa Taifa kwa mwaka wa fedha husika.”; and (c) by renumbering subsection (4) as subsection (6). PART XVII AMENDMENT OF THE RAILWAYS ACT, (CAP. 170) Construction 60. This Part shall be read as one with the Railways Cap. 170 Act, hereinafter referred to as the “principal Act”. Amendment 61. The principal Act is amended in section 72- of section 72 (a) in subsection (6), by adding the words “sheath contraceptives of HS Code 4014.10.00,” immediately after the word “goods”; (b) by adding immediately after subsection (9) the following: “(10) The revenue collected as railway development levy under this section shall be remitted in the following manner: (a) 70 percent to the Fund; (b) 25 percent to the Consolidated Fund; and (c) 5 percent to a special account at the Bank of Tanzania for the 41 <!-- page break --> No. 2 The Finance Act, 2026 development of supportive infrastructure for industrial parks special economic zones or export processing zones and infrastructure for value addition.”; and (c) by renumbering subsection (10) as subsection (11). PART XVIII AMENDMENT OF THE ROAD AND FUEL TOLLS ACT, (CAP. 220) Construction 62. This Part shall be read as one with the Road and Cap. 220 Fuel Tolls Act, hereinafter referred to as the “principal Act”. Repeal and 63. The principal Act is amended by repealing replacement of section 5 section 5 and replacing for it the following: “Division of 5. Notwithstanding section road and fuel tolls 4(2), the moneys collected as road and fuel tolls on petrol and diesel shall be distributed as follows: (a) Tanzania shillings 363 per litre to be remitted as follows: (i) Tanzania shillings 100 to Tanzania Rural and Urban Roads Agency; (ii) the remaining Tanzania shillings 263 to be remitted as follows: (aa) 70 percent to the Road Fund Board to be distributed amongst the Fund and Tanzania Rural Roads Agency in 42 <!-- page break --> No. 2 The Finance Act, 2026 the manner prescribed in the regulations made by the Minister in consultation with roads Minister and Minister responsible for local government; (bb) 25 percent to the Consolidated Fund; and (cc) 5 percent to a special account at the Bank of Tanzania for the development of supportive infrastructure for Cap. 38 special economic zones or export processing zones under the Investment and Special Economic Zones Act; (b) Tanzania shillings 50 per litre of petrol or diesel shall be remitted as follows: (aa) 70 percent to the National Water Cap. 272 Fund established under the Water Supply and Sanitation Act; 43 <!-- page break --> No. 2 The Finance Act, 2026 (bb) 25 percent to the Consolidated Fund; and (cc) 5 percent to a special account at the Bank of Tanzania for the development of supportive infrastructure for Cap. 38 special economic zones or export processing zones under the Investment and Special Economic Zones Act; (c) Tanzania shillings 7 per litre shall be deposited into Cap. 379 the AIDS Trust Fund established under the Tanzania Commission for AIDS Act; (d) Tanzania shillings 3 per litre shall be deposited into the Universal Health Cap. 161 Insurance Fund established under the Universal Health Insurance Act; and (e) Tanzania shillings 100 per litre shall be deposited in the Consolidated Fund for implementation of strategic projects.”. 44 <!-- page break --> No. 2 The Finance Act, 2026 PART XIX THE ROAD TRAFFIC ACT, (CAP. 168) Construction 64. This Part shall be read as one with the Road Cap. 168 Traffic Act, hereinafter referred to as the “principal Act”. Amendment 65. The principal Act is amended in section 13 by of section 13 deleting subsection (1) and substituting for it the following: “(1) A person shall not use on any road a motor vehicle or trailer, other than a motor vehicle or trailer- (a) registered under the provisions of this Act; (b) exempted from the provisions of this Act; or (c) registered by a relevant law in Zanzibar and in respect of which the differential duties, taxes and fees applicable in mainland Tanzania have been fully paid on such motor vehicle or trailer: Provided that- (i) this paragraph shall not apply to a motor vehicle or trailer transferred for temporary use within a period of three months, in which case the procedure applicable for temporary transfer of motor vehicle or trailer shall be as prescribed in regulations made under section 128(2); and (ii) this paragraph shall come into operation on 1st January, 2027.”. 45 <!-- page break --> No. 2 The Finance Act, 2026 PART XX AMENDMENT OF THE STAMP DUTY ACT, (CAP. 189) Construction 66. This Part shall be read as one with the Stamp Duty Cap. 189 Act, hereinafter referred to as the “principal Act”. Amendment 67. The principal Act is amended in section 2 by of section 2 adding the words “movable property” immediately after the word “property,” appearing in the definition of term “lease”. Amendment 68. The principal Act is amended in section 65 by of section 65 deleting the words “cents for each shilling or portion of a shilling” appearing in the opening phrase and substituting for them the words “percent of the value of the stamps”. Amendment 69. The principal Act is amended in Schedule- of Schedule (a) in item 11, by deleting the word “Nil” appearing in third column and substituting for it the figure “Tshs. 5,000”; (b) in item 13 by- (i) deleting the figure “10,000” appearing in third column of subitem (3) and substituting for it the figure “Tshs. 100,000”; (ii) deleting the figure “1,000” appearing in third column of subitem (3) and substituting for it the figure “Tshs. 10,000”; (c) in item 20, by deleting the figure “100” appearing in third column and substituting for it the figure “Tshs. 500”; (d) in item 22(c), by deleting the figure “500” appearing in third column and substituting for it the words “0.5% of the value”; (e) in item 44, by deleting subitem “A” and substituting for it the following: “ 44. PARTNERSHIP A. Instrument of: (i) where the capital does not exceed TShs. TShs.5,000/= 1,000,000/=. 46 <!-- page break --> No. 2 The Finance Act, 2026 (ii) where the capital exceeds TShs. TShs.10,000/= 1,000,000/=. ” (f) in item 59(1), by- (i) deleting the figure “1,000” appearing in third column of paragraph (a) and substituting for it the figure “Tshs. 2,000”; and (ii) deleting the figure “1,000” appearing in third column of paragraph (b) and substituting for it the figure “Tshs. 2,000.”. PART XXI AMENDMENT OF THE TAX ADMINISTRATION ACT, (CAP. 438) Construction 70. This Part shall be read as one with the Tax Cap. 438 Administration Act, hereinafter referred to as the “principal Act”. Addition of 71. The principal Act is amended by adding section 8A immediately after section 8 the following: “Framework 8A. The Minister shall, by notice agreement published in the Gazette, specify a framework agreement for the purpose of a tax law.”. Amendment 72. The principal Act is amended in section 22 by of section 22 deleting subsection (1) and substituting for it the following: “(1) A person who becomes potentially liable to pay tax by reason of employment or carrying on a business or investment shall apply for Tax Identification Number within fifteen days from the date of commencing such activity.”. Amendment 73. The principal Act is amended in section 54 by of section 54 deleting subsections (1) and (2) and substituting for them the following: “(1) An entity engaged in the construction and extractive industry shall 47 <!-- page break --> No. 2 The Finance Act, 2026 within thirty days from the date of executing a contract for contracted or sub-contracted services disclose electronically in the prescribed form to the Commissioner General the names of all persons contracted and sub- contracted in the course of performance of their duties or business or carrying out of any project. (2) The disclosure under this section shall include, in respect of each contractor or subcontractor- (a) legal name, address, and Taxpayer Identification Number (if any); (b) nature of the contract, contract value, contract period and scope of works; (c) withholding tax obligations expected to arise; and (d) such other particulars as may be prescribed.”. Amendment 74. The principal Act is amended in section 62(11) of section 62 by deleting the words “section 17(2)(a)” and substituting for them the words “section 16(1)”. Amendment 75. The principal Act is amended in section 67- of section 67 (a) in subsection (1) by- (i) deleting paragraph (d); (ii) renaming paragraph (e) as paragraph (d); and (b) by deleting proviso appearing after subsection (2). Amendment 76. The principal Act is amended in section 73(4) by of section 73 adding immediately after the word “auction” the words “save that, where the charged assets are perishable goods, the Commissioner General may sell the assets by way of auction or private treaty”. 48 <!-- page break --> No. 2 The Finance Act, 2026 Amendment 77. The principal Act is amended in section 90(2)(c) of section 90 by deleting the words “one hundred percent of tax shortfall” and substituting for them the words “thirty percent of the amount of the adjustment resulting from a transaction conducted in a manner inconsistent with the arms’ length principle or one hundred percent of the tax shortfall, whichever amount is greater”. Addition of 78. The principal Act is amended by adding section 94A immediately after section 94 the following: “Offence of 94A.-(1) A person granted abuse of exemption exemption or remission pursuant to a or framework agreement entered with the remission Government, who- (a) uses the exempted goods for purposes other than purposes for which the exemption was granted; (b) transfers the exempted goods to another person without the approval of the Commissioner; or (c) uses false or misleading statement to obtain the exemption, commits an offense and on conviction shall be liable to a fine equal to one hundred percent of the amount of tax exempted, and the exemption or remission granted shall become due and payable as if such exemption or remission was not granted.”. Amendment 79. The principal Act is amended in section 95(1) by of section 95 deleting the words “of any building, room, place, or item of a plant,” appearing in paragraph (a) and substituting for them the words “in a book, record, register or electronic system”. Amendment 80. The principal Act is amended in First Schedule- of First Schedule (a) in paragraph 1(b) by inserting the words “withholding value added tax statement filed under section 71(6) and” between the words “Tax” and “a return”; 49 <!-- page break --> No. 2 The Finance Act, 2026 (b) in paragraph 2(1), by- (i) deleting subparagraph (e); and (ii) renaming subparagraph (f) as subparagraph (e). PART XXII AMENDMENT OF THE TANZANIA COMMISSION FOR AIDS ACT, (CAP. 379) Construction 81. This Part shall be read as one with the Tanzania Cap. 379 Commission for AIDS Act, hereinafter referred to as the “principal Act”. Amendment 82. The principal Act is amended in section 18(1), by- of section 18 (a) deleting the word “twelve” appearing in paragraph (i) and substituting for it the word “nine”; and (b) deleting figure “6” appearing in paragraph (j) and substituting for it the word “five”. PART XXIII AMENDMENT OF THE TAX REVENUE APPEALS ACT, (CAP. 408) Construction 83. This Part shall be read as one with the Tax Cap 408 Revenue Appeals Act, hereinafter referred to as the “principal Act”. Amendment 84. The principal Act is amended in section 8 by of section 8 deleting the reference to “Part VII” and substituting for it the reference to Part “Part VIII”. Amendment 85. The principal Act is amended in section 23: of section 23 (a) in subsection (8), by- (i) deleting the word “sixty” appearing immediately after the word “within” and substituting for it the word “ninety”; (ii) adding a proviso immediately after 50 <!-- page break --> No. 2 The Finance Act, 2026 subsection (8) as follows: “Provided that, the Board or the Tribunal shall issue such order after the parties to an appeal have confirmed their acceptance for the appeal to be subject to amicable settlement process.”; and (b) by deleting subsection (9) and substituting for it the following: “(9) Where, upon expiry of ninety days, the parties have not finalised their settlement, the Board or Tribunal may, upon application by a party and on good reasons, grant extension of time not exceeding thirty days.”. PART XXIV AMENDMENT OF THE TANZANIA REVENUE AUTHORITY ACT, (CAP. 399) Construction 86. This Part shall be read as one with the Tanzania Cap. 399 Revenue Authority Act, hereinafter referred to as the “principal Act”. Amendment 87. The principal Act is amended in the First of First Schedule Schedule- (a) in Part A, by- (i) adding immediately after item 16 the following: “17. Export Tax Act, Cap. 196. 18. Import Control Act, Cap. 276.”; (ii) renumbering item “17” as item “19”; and (b) in Part B, by- (i) deleting item 5; (ii) renumbering items 6 to 52 as items 5 to 51, respectively. 51 <!-- page break --> No. 2 The Finance Act, 2026 PART XXV AMENDMENT OF THE UNIVERSAL HEALTH INSURANCE ACT, (CAP. 161) Construction 88. This Part shall be read as one with the Universal Cap. 161 Health Insurance Act hereinafter referred as the “principal Act”. Amendment 89. The principal Act is amended in section 25(3): of section 25 (a) in paragraph (b), by adding immediately after subparagraph (v) the following: “(vi) shilingi ishirini kwa kila sigara elfu moja zinazotambulika kwa HS Heading 24.02 na 24.03;”; (b) by deleting the word “tano” and substituting for it the word “nne” appearing in paragraph (d); (c) adding immediately after paragraph (l) the following: “(m) shilingi ishirini kwa kila kilogramu moja ya sukari inayoingizwa nchini, itakayolipwa kutokana na tozo Sura ya 251 iliyowekwa na kukusanywa kwa mujibu wa Sheria ya Tasnia ya Sukari;”and (d) renaming paragraphs (m) and (n) as paragraphs (n) and (o) respectively. PART XXVI AMENDMENT OF THE VALUE ADDED TAX ACT, (CAP. 148) Construction 90. This Part shall be read as one with the Value Cap. 148 Added Tax Act, hereinafter referred to as the “principal Act”. Amendment 91. The principal Act is amended in section 5: of section 5 (a) in subsection (5) by deleting the words “service shall be twelve percent” and substituting for them the words “goods shall be fifteen percent and to taxable person supplying service shall be twelve 52 <!-- page break --> No. 2 The Finance Act, 2026 percent respectively”; and (b) by adding immediately after subsection (6) the following: “(7) For the purpose of subsection (5), where a supply has both elements of goods and services, the taxable value which is subject to withholding shall be apportioned in the ratio of 3:2 for goods and services respectively.”. Amendment 92. The principal Act is amended in section 6: of section 6 (a) in subsection (3) by adding immediately after paragraph (i) the following; “(j) importation by or supply to a holder of mining licence or special mining licence having a framework agreement with the Government of goods or services to be used solely for implementation of mining activities in which the Government has ownership interest: Provided that, such agreement provides for value added tax exemption on goods or services specified therein and the exemption shall apply to goods or services exclusively for construction of mining project and ceases immediately upon the commencement of production.”; and (b) in subsection (8) by adding immediately after paragraph (g) the following: “(h) a holder of a mining or special mining licence having a framework agreement with the Government that has been approved by the Cabinet.”. Amendment 93. The principal Act is amended in section 11, by- of section 11 (a) deleting the proviso appearing at the end of subsection (1); and (b) adding immediately after paragraph (d) the following: 53 <!-- page break --> No. 2 The Finance Act, 2026 “(e) where applicable, the person has fulfilled the requirements as the Minister may, by order published in the Gazette, prescribe.”. Amendment 94. The principal Act is amended in section 51- of section 51 (a) by adding immediately after subsection (1) the following: “(2) Notwithstanding subsection (1), where an electronic service is supplied to an unregistered person in Mainland Tanzania by a digital intermediary through online intermediation services or any other digital market place, the operator of such online intermediation service or digital market place shall, for purposes of this Act, be deemed to be the supplier of the service. (3) For the purpose of this section, “digital intermediary” means an electronic interface, including website, internet portal, application, online store or digital market place that allows recipients and persons offering services through the electronic interface to enter contact which results in a sale through that electronic interface.”; and (b) by renumbering subsection (2) as subsection (4); (c) in subsection (4) as renumbered by adding immediately after paragraph (j) the following: “(k) any other service of a similar nature delivered through internet or a telecommunications network.”. Amendment 95. The principal Act is amended in section 71 by of section 71 deleting subsection (5) and substituting for it the following: “(5) A withholding agent shall, within ten days after the end of each tax period, pay to the Commissioner any value added tax that has been withheld in accordance with section 5(5) during the tax period. (6) A withholding agent who is 54 <!-- page break --> No. 2 The Finance Act, 2026 required to withhold value added tax pursuant to section 5(5) shall, within ten days of the month following the tax period to which the value added tax relates, file with the Commissioner a withholding value added tax statement for the tax period in the manner and form as prescribed.”. Amendment 96. The principal Act is amended in the Schedule- of Schedule (a) in Part I- (i) in item 3 by adding the phrase “other than dog or cat food, put up for retail sale of HS Code 2309.10.00” immediately after the word “feeding” appearing in subitem 32; (ii) in item 4, by- (aa) deleting subitem 2 and substituting for it the following: 2. Locally manufactured fishing net 5608.11.00 “ ” (bb) adding immediately after subitem 6 the following: “ 7. Polyester fishing yarn used exclusively for 5402.20.00 manufacture of fishing net ” (iii) in item 6 by deleting subitem 11 and substituting for it the following: “ 11 Dairy packaging materials 3920.30.90 3923.30.00 4819.10.00 4819.20.10 4819.20.90 ” st (iv) in item 27 by deleting the words “1 July, 2025 to 30th June, 2026” and substituting for them the words “1st July, 2026 to 30th June, 2027”; (v) in item 31(b), by adding immediately after “HS Code 8407.10.00” the following “new pneumatic tire of rubber of a kind used on aircraft of HS Code 4011.30.00, turbo-jets, 55 <!-- page break --> No. 2 The Finance Act, 2026 turbo-propellers and other gas turbines of Heading 84.11”; (vi) by adding immediately after item 35 the following: “36. A supply of locally manufactured garments made from locally grown cotton from 1st July 2026 to 30th June 2027;”. (b) Part II - (i) in item 23, by adding immediately the words “paper for printing boarding pass,” immediately after the words “airline tickets,”; and (ii) by adding immediately after item 32 the following: “33. An import of Liquefied Petroleum Gas Smart Meters of HS Code 9028.10.00 by a distributor of liquefied petroleum gas. 34. An import of electric vehicle charging station of H.S Code 8504.40.00 by licenced electric vehicle charging service provider.”. PART XXVII AMENDMENT OF THE VOCATIONAL EDUCATION AND TRAINING ACT, (CAP. 82) Construction 97. This Part shall be read as one with the Vocational Cap. 82 Education and Training Act, hereinafter referred to as the “principal Act”. Amendment 98. The principal Act is amended in section 19(1) by of section 19 deleting the words “by the Government” appearing in paragraph (a) and substituting for them the words “through Government subvention”. 56 <!-- page break --> No. 2 The Finance Act, 2026 PART XXVIII AMENDMENT OF THE WILDLIFE CONSERVATION ACT, (CAP. 283) Construction 99. This Part shall be read as one with the Wildlife Cap. 283 Conservation Act, hereinafter referred to as the “principal Act”. Amendment 100. The principal Act is amended in section of section 8 8(3)(b)(iv) by deleting the word “concession”. Passed by the National Assembly on the 25th June, 2026 BARAKA ILDEPHONCE LEONARD, Clerk of the National Assembly 57 <!-- page break -->

The Finance Act, 2026 · Nelum