The Finance Act, 2025

15.17 — Margarine; edible

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 N/A Tshs. 500 per kg 1517.90.00 -Other Imported kg N/A Tshs. 500 per kg (b) adding immediately before Heading 17.04 the following: Heading H.S. Description Uni Old New Code No. t Excise Excise Rate Rate 16.01 1601.00.0 Sausages and similar 0 products, of meat, meat offal, blood or insects; food preparations based on these products. Locally produced kg N/A 5% Imported kg N/A 10% (c) adding below H.S Code 1905.31.00 the following: Heading H.S. Description Uni Old New Code No. t Excise Excise Rate Rate - Other: 1905.90.9 --- Other 0 Locally produced kg N/A Tshs. 50 per kg Imported kg N/A Tshs. 100 per kg 17  No. 11 The Finance Act, 2025 (d) adding immediately after Heading 19.05 the following: Heading H.S. Code Description Unit Old New No. Excise Excise Rate Rate

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 N/A Tshs. 50 per kg Imported kg N/A Tshs. 100 per kg (e) adding immediately before Heading 20.09 the following: Head H.S. Code No. Description Unit Old New ing Excise Excise Rate Rate

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 N/A Tshs. 50 per kg Imported kg N/A Tshs. 100 per kg (f) adding immediately before Heading 21.06 the following: Heading H.S. Code Description Unit Old New No. Excise Excise Rate Rate 21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. 18  No. 11 The Finance Act, 2025 Locally produced kg N/A 5% Imported kg N/A 10% (g) deleting Hs Code 2202.99.00 and substituting for it the following: Heading Hs Code Description Unit Old New Excise Excise Rate Rate 2202.99. -- Other 00 Locally produced Locally produced l N/A Tshs. containing not more than 134.2 300 parts per million of per litre Caffeine Other locally produced l Tshs. Tshs. products under this Hs 561.00 561.00 Code per litre per litre Imported l Tshs. Tshs. 600.00 600.00 per litre per litre (h) deleting the whole of Heading 22.03 and substituting for it the following: Heading HS Code Description Unit Old Excise New Rate Excise Rate

22.03 — Beer made from malt

22.03 Beer made from malt 2203.00. ---Stout and porter 10 Locally produced Made from 100 % ɭ Tshs. Tshs. Locally Grown Barley 620.00 per 630.00 per litre litre Made from wholly or ɭ Tshs. Tshs. partially Imported 918.00 per 928.00 per Barley litre litre Imported ɭ TZS. TZS. 963.90 per 973.90 per litre litre 2203.00. ---Other 90 Locally produced ɭ 19  No. 11 The Finance Act, 2025 Made from 100 % ɭ Tshs. Tshs. Locally Grown Barley 620.00 per 630.00 per litre litre Made from wholly or ɭ Tshs. Tshs. partially Imported 918.00 per 928.00 per Barley litre litre Imported Tshs. Tshs. 963.90 per 973.90 per litre litre (i) deleting the whole of Heading 22.04 and substituting for it the following: Heading HS Code Description Unit Old New Excise Excise Rate Rate

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% 200.00 215.00 per litre per litre Other ɭ Tshs. Tshs. 5,600 per 5,615 per litre litre -Other wine; grapes must with fermentation prevented or arrested by the addition of alcohol: 2204.21.0 -- In containers holding 2 0 litres or less With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 200.00 per 215.00 litre per litre Other ɭ Tshs. Tshs.5,6 5,600 per 15 per litre litre 2204.22.0 -- In containers holding 0 more than 2 litres but not more than 10 litres With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 200.00 per 215.00 litre per litre Other ɭ Tshs. Tshs.5,6 5,600 per 15 per litre litre 2204.29.0 -- Other 0 20  No. 11 The Finance Act, 2025 With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 200.00 per 215.00 litre per litre Other ɭ Tshs. Tshs. 5,600 per 5,615 per litre litre 2204.30.0 - Other grape must 0 With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 2,466.00 2,481.00 per litre per litre other ɭ Tshs. Tshs. 5,600 per 5,615 per litre litre (j) deleting the whole of Heading 22.05 and substituting for it the following: Heading HS Code Description Unit Old New Excise Excise Rate Rate

22.05 — Vermouth and other wine

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% 200.00 215.00 per litre per litre Other ɭ Tshs. Tshs. 5,600 5,615 per litre per litre 2205.90.00 - Other With the domestic grapes ɭ Tshs. Tshs. content exceeding 75% 2,466.4 2,481.4 5 per 5 per litre litre other ɭ Tshs. Tshs. 5,600 5,615 per litre per litre (k) deleting the whole of Heading 22.06 and substituting for it the following: Heading HS Code Description Uni Old New t Excise Excise Rate Rate

22.06 — Other fermented

22.06 Other fermented beverages (for example, cider, perry, mead, sake); 21  No. 11 The Finance Act, 2025 mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 --- Cider Locally produced ɭ Tshs. Tshs. 2,959.74 2,974.74 per litre per litre Imported ɭ Tshs. Tshs. 2,959.74 2,974.74 per litre per litre 2206.00.20 --- Opaque beer (for example Kibuku) Beer made from 100% ɭ Tshs. Tshs. local unmalted cereals 540.00 555.00 per litre per litre Imported Tshs. Tshs. 963.90 978.90 per litre per litre 2206.00.90 ---other Other beverages ɭ Tshs Tshs produced from locally 73.20 88.20 grown fruits such as per litre per litre banana, tomato, rosella, etc other than grapes with domestic content exceeding 75% Other/Imported ɭ Tshs. Tshs. 2959.74 2974.74 per litre per litre (l) deleting the words “Tshs 5,000 per litre” appearing in the sixth column under the description “locally produced” in HS Code 2207.10.00 and substituting for them the words “Tshs 4,000 per litre”; (m) deleting the words “Tshs 7,000 per litre” appearing in the sixth column under the description “Imported” in HS Code 2207.10.00 and substituting for them the words “Tshs 5,000 per litre”; (n) deleting the whole of Heading 22.08 and substituting for it the following: Heading HS Code Description Unit Old New Excise Excise Rate Rate 22  No. 11 The Finance Act, 2025

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 ɭ Tshs. Tshs. obtained by distilling grape 540.00 565.00 wine or grape marc from per litre per litre local produced grapes. 2208.60.00 - Vodka Locally manufactured ɭ Tshs. Tshs. ready to drink of not more 2,466.45 2,491.45 than 7% Alcohol By Per litre Per litre Volume (ABV) Other locally produced ɭ Tshs. Tshs. products under this heading 3,978.00 4,003.00 per litre per litre Imported products under this heading: 2208.20.00 - Spirits obtained by ɭ Tshs. Tshs. distilling grape wine or 4,386.06 4,411.06 grape marc per litre per litre 2208.30.00 - Whiskies ɭ Tshs. Tshs. 4,386.06 4,411.06 per litre per litre 2208.40.00 - Rum and other spirits ɭ Tshs. Tshs. obtained by distilling 4,386.06 4,411.06 fermented sugar – cane per litre per litre products 2208.50.00 - Gin and Geneva ɭ Tshs. Tshs. 4,386.06 4,411.06 per litre per litre 2208.60.00 - Vodka ɭ Tshs. Tshs. 4,386.06 4,411.06 per litre per litre 2208.70.00 - Liqueurs and cordials ɭ Tshs. Tshs. 4,386.06 4,411.06 per litre per litre Other: 2208.90.10 --- Distilled Spirits (e.g. ɭ Tshs. Tshs. Konyagi, 4,386.06 4,411.06 Uganda Waragi) per litre per litre 2208.90.90 ---Other: Tshs. Tshs. 4,386.06 4,411.06 per litre per litre (o) deleting the words “Tshs. 0.45 per cubic feet” appearing in the sixth column in HS Code 2711.11.00 and substituting for them the words “Tshs. 0.55 per cubic feet”; 23  No. 11 The Finance Act, 2025 (p) deleting the words “Tshs. 0.45 per cubic feet” appearing in the sixth column in HS Code 2711.21.00 and substituting for them the words “Tshs. 0.55 per cubic feet”; (q) adding immediately before Heading 25.23 the following: Heading H.S. Code Description Unit Old Excise New No. Rate Excise Rate 24.04 2404.12.00 -- Other, containing nicotine Locally kg N/A 30% manufactured Imported kg N/A 30% (r) adding immediately after Heading 33.07 the following: Heading H.S. Code Description Unit Old New No. Excise Excise Rate Rate

34.01 — Soap; organic surface

34.01 Soap; organic surface- active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface- active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401.11.00 -- For toilet use (including medicated products) Imported kg N/A 10% 24  No. 11 The Finance Act, 2025 3401.19.00 -- Other Imported kg N/A 10% (s) adding immediately before Heading 34.03 the following: Heading H.S. Code Description Unit Old New No. Excise Excise Rate Rate

34.02 — Organic surface-active

34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. 3402.50.00 -Preparations put up to retail sale Imported kg N/A 10% 3402.90.00 - Other Imported kg N/A 10% (t) adding immediately after Heading 34.03 the following: Heading H.S. Code Description Unit Old New No. Excise Excise Rate Rate

36.04 — Fireworks, signalling

36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 3604.10.00 - Fireworks Locally Manufactured kg N/A 25% Imported kg N/A 25% 25  No. 11 The Finance Act, 2025 (u) adding immediately before Heading 39.17 the following: Heading H.S. Code Description Unit Old New No. Excise Excise Rate Rate 36.05 3605.00.00 Matches, other than pyrotechnic articles of heading 36.04. Imported kg N/A Tshs. 400 per kg (v) adding immediately before Heading 85.23 the following: Heading H.S. Code Description Uni Old New No. t Excise Excise Rate Rate

71.17 — Imitation jewellery

71.17 Imitation jewellery - Of base metal, whether or not plated with precious metal: 7117.11.00 -- Cuff-links and studs Locally produced kg N/A 10% Imported kg N/A 10% 7117.19.00 -- Other Locally produced kg N/A 10% Imported kg N/A 10% 7117.90.00 - Other Locally produced kg N/A 10% Imported kg N/A 10% (w) adding below H.S Code 8543.40.90 the following: Heading H.S. Code Description Uni Old New No. t Excise Excise Rate Rate 8543.90.00 - Parts Locally manufactured kg N/A 30% Imported kg N/A 30% 26  No. 11 The Finance Act, 2025 (x) deleting the whole of Heading 94.01 and substituting for it the following: Heading H.S. Code Description Unit Old New Excise Excise Rate Rate

94.01 — Imported seats (other

94.01 Imported seats (other than those of heading 94.02) whether or not convertible into beds, and parts thereof. - Swivel seats with variable height adjustment: 9401.31.0 -- Of wood u 20% 25% 0 9401.39.0 -- Other u 20% 25% 0 - Seats other than garden seats or camping equipment, convertible into beds: 9401.41.0 -- Of wood u 20% 25% 0 9401.49.0 -- Other u 20% 25% 0 - Seats of cane, osier, bamboo or similar materials: 9401.52.0 -- Of bamboo u 20% 25% 0 9401.53.0 -- Of rattan u 20% 25% 0 9401.59.0 -- Other u 20% 25% 0 - Other seats, with wooden frames: 9401.61.0 -- Upholstered u 20% 25% 0 9401.69.0 -- Other u 20% 25% 0 - Other seats, with metal frames: 9401.71.00 -- Upholstered u 20% 25% 9401.79.00 -- Other u 20% 25% 9401.80.00 - Other seats u 20% 25% - Parts: 9401.91.00 -- Of wood u 20% 25% 9401.99.00 -- Other u 20% 25% 27  No. 11 The Finance Act, 2025 (y) deleting the whole of Heading 94.03 and substituting for it the following: Heading HS Code Description Unit Old New Excise Excise Rate Rate

94.03 — Other furniture and parts

94.03 Other furniture and parts thereof. 9403.10.00 -Metal furniture of a kind u 20% 25% used in offices 9403.20.00 -Other metal furniture u 20% 25% 9403.30.00 -wooden furniture of a u 20% 25% kind used in offices 9403.40.00 -Wooden furniture of a u 20% 25% kind used in the kitchen 9403.50.00 -Wooden furniture of a u 20% 25% kind used in the bedroom 9403.60.00 -Other wooden furniture u 20% 25% 9403.70.00 -Furniture of plastics u 20% 25% -Furniture of other materials, including cane, osier, bamboo or similar materials: 9403.82.00 --Of bamboo u 20% 25% 9403.83.00 --Of rattan u 20% 25% 9403.89.00 --Other u 20% 25% -Parts 9403.91.00 --Of wood u 20% 25% 9403.99.00 --Other u 20% 25% PART IX AMENDMENT OF THE EXPORT TAX ACT, (CAP. 196) Construction 35. This Part shall be read as one with the Export Tax Cap. 196 Act, hereinafter referred to as the “principal Act”. Amendment 36. The principal Act is amended in section 2 by of section 2 deleting the definition of the term “Commissioner” and substituting for it the following: ““Commissioner” means the Commissioner General appointed Cap. 399 under the Tanzania Revenue Authority Act;”. 28  No. 11 The Finance Act, 2025 Amendment 37. The principal Act is amended in the Schedule by of Schedule adding immediately after item 5 the following: “ No. Item Rate 6. Veneered sheets of heading Thirty percentum of the 44.08 value of the commodity (f.o.b) or TZS 150 per kilogram whichever is greater ” PART X AMENDMENT OF THE FAIR COMPETITION ACT, (CAP. 285) Construction 38. This Part shall be read as one with the Fair Cap.285 Competition Act, hereinafter referred to as the “principal Act”. Amendment 39. The principal Act is amended in section 79(1), of section 79 by- (a) deleting paragraph (a) and substituting for it the following: “(a) 1.5% of the fees collected from Cap 101 business licenses issued under the Business Licensing Act;”; (b) deleting paragraph (c) and substituting for it the following: “(c) one percent of gross revenue of the Energy and Water Utilities Regulatory Authority, the Land Transport Regulatory Authority, the Tanzania Communications Regulatory Authority, the Tanzania Civil Aviation Authority, the Tanzania Shipping Agencies Corporation and such other regulatory authorities as provided in any other relevant law;”; 29  No. 11 The Finance Act, 2025 (c) adding immediately after subsection (1) the following: “(2) Funds collected under subsection (1)(a) and (c) shall be remitted monthly to the account of the Commission opened at the Bank of Tanzania.”; and (d) renumbering subsections (2) and (3) as subsections (3) and (4) respectively. PART XI AMENDMENT OF THE GAMING ACT, (CAP. 41) Construction 40. This Part shall be read as one with the Gaming Cap. 41 Act, hereinafter referred to as the “principal Act”. Amendment 41. The principal Act is amended in section 34- of section 34 (a) in subsection (2) by deleting paragraph (a) and (b) and substituting for them the following: “(a) land-based casino shall be taxed at a rate of 13 percent on the amount or value of winnings provided that, 8 percent of the collected amount shall be distributed as follows: (i) 70 percent to AIDS Trust Fund; and (ii) 30 percent to Universal Health Insurance Fund; (b) sports betting shall be taxed at the rate of 12 percent on the amount or value of winnings provided that 17 percent of the collected amount shall be distributed as follows: (i) 70 percent to AIDS Trust Fund; and (ii) 30 percent to Universal Health Insurance Fund;” (b) in subsection (4), by- (i) adding the words “and” immediately after paragraph (a); 30  No. 11 The Finance Act, 2025 (ii) deleting paragraph (b) and substituting for it the following: “(b) filing return and remitting withheld gaming tax on winnings to the Commissioner electronically on or before the seventh day of the month following the month of payment of the winning.”; and (iii)deleting paragraph (c). PART XII AMENDMENT OF THE IMPORTS CONTROL ACT, (CAP. 276) Construction 42. This Part shall be read as one with the Imports Cap. 276 Control Act, hereinafter referred to as the “principal Act”. Amendment 43. The principal Act is amended in section 2 by of section 2 inserting in the appropriate alphabetical order the following new definition: ““Commissioner General” means the Commissioner General appointed Cap. 399 under the Tanzania Revenue Authority Act;”. Amendment 44. The principal Act is amended in section 18A, by- of section 18A (a) adding the words “and payable to the Commissioner General” immediately after the word “charged” appearing in subsection (1); (b) deleting subsection (3); and (c) adding immediately after subsection (3) the following: “(4) The Commissioner General may, where public interest exists and by certificate, exempt any person from the requirements of this section.”. Amendment 45. The principal Act is amended by deleting the of Schedule Schedule and substituting for it the following: 31  No. 11 The Finance Act, 2025 “SCHEDULE (Made under section 18A) GOODS SUBJECT TO INDUSTRIAL DEVELOPMENT LEVY H.S. Code Description Industrial Developme nt Levy Rate 1. 11.08 Starch 5% 2. 17.02 Liquid glucose 5% 3. 19.02 Pasta, whether or not cooked 15% or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared 4. 3401.11.99 Imported laundry or bar soap 15% 3401.19.00 5. 4804.11.00 Unbleached paper 10% 4804.21.00 4804.31.00 4804.41.00 4804.51.00 6. 7213.91.10 Wire rod 10% 7213.91.90 7. 2203.00.10 Beer 5% 2203.00.90 8. 2204.10.00 Wine 10% 2204.21.00 2204.22.00 2204.29.00 2204.30.00 2205.10.00 2205.90.00 9. 2202.99.00 Energy drink 5% 10. 2202.91.00 Non-alcoholic beer 5% 11. 3402.50.00 Other organic surface-active 10% 3402.90.00 agents, whether or not put up for retail sale 12. 2523.29.00 Portland Cement 10% 13. 7317.00.00 Nails, tacks, drawing pins, 5% corrugated nails, staples 14. 8701.21.90 Road tractor for semi-trailers 10% 8701.22.90 8701.23.90 8701.24.90 32  No. 11 The Finance Act, 2025 8701.29.90 15. 94.03 Furniture 10% 94.01 excluding 9401.10.00 and 9401.20.00 16. 69.07 Ceramic tiles 5% 17. 7213.10.00 Bars and rods 10% 7213.20.00 7213.99.00 72.14 18. 72.09 Flat rolled products 5% 7210.30.00 7210.41.00 7210.49.00 7210.61.00 7210.69.00 7210.70.00 7210.90.00 7211.23.00 7211.90.00 7212.20.00 7212.30.00 7212.40.00 7212.50.00 7212.60.00 7225.50.00 7225.91.00 7225.92.00 7225.99.00 7226.92.00 7226.99.00 19. 9406.10.90 Prefabricated building 10% 9406.20.90 9406.90.90 20. 39.24 Kitchenware and tableware, 10% other household articles, of plastics 21. 70.03 Cast glass and rolled glass in 5% sheets or profile 22. 70.04 Drawn glass and blown glass 5% in sheets or profile 23. 70.05 Float glass 5% 24. 70.06 Glass of Heading 70.03, 70.04 5% and 70.05 bent, edge worked, engraved or otherwise worked 33  No. 11 The Finance Act, 2025 25. 7007.11.00 Toughened (tempered) safety 5% 7007.19.00 glass 7007.21.00 7007.29.00 Laminated safety glass 26. 7008.00.00 Multiple-walled insulating 5% units of glass 27. 7009.91.00 Unframed glass 5% 7009.92.00 Framed glass 28. 8544.70.00 Optical fibre cables 10% Provided that, the levy payable for goods under items 1, 3 and 28 shall come into effect on 1st January, 2026.”. PART XIII AMENDMENT OF THE INCOME TAX ACT, (CAP. 332) Construction 46. This Part shall be read as one with the Income Cap. 332 Tax Act, hereinafter referred to as the “principal Act”. Amendment 47. The principal Act is amended in section 3 in the of section 3 definition of the term “permanent establishment”, by deleting the words “for the enterprise and other enterprises” and substituting for them the words “for the entity and other entities” appearing in subparagraph (a)(iii). Amendment 48. The principal Act is amended in section 12 in of section 12 subsection (5), by adding the words “and positive retained earnings” immediately after the word “capital” appearing in the definition of the term “equity”. Addition of 49. The principal Act is amended by adding section 33A immediately after section 33 the following: “Avoidance 33A.-(1) Where the of tax liability by non Commissioner determines that an entity has distribution of not made distribution for the year of income dividends for a period of twelve months, after the end of the year of income, he may treat that thirty percent of the profit of the entity, for the purposes of this Act, as having been distributed on a date twelve months after the end of the year of income: 34  No. 11 The Finance Act, 2025 Provided that, this section shall not apply to a resident entity covered under section 96(6). (2) Without prejudice to subsection (1), where an entity subsequently makes distribution, the entity shall not be required to withhold income tax in respect of the amount deemed distributed under subsection (1).”. Amendment 50. The principal Act is amended in section 44(1) by of section 44 adding immediately after paragraph (b) a proviso as follows: “Provided that, where such person subsequently realises or transfers ownership of the asset, the cost of the asset for purposes of computing gains or losses under section 36 shall be the net cost of the asset at the time of acquisition of the asset by that other person and subsequent cost after acquisition as if the person and the other person were the same persons.”. Amendment 51. The principal Act is amended in section 71(1) by of section 71 deleting the word “thirty” appearing in paragraph (c) and substituting for it the word “forty”. Amendment 52. The principal Act is amended in section 75(4) by of section 75 deleting the word “thirty” and substituting for it the word “forty”. Amendment 53. The principal Act is amended in section 80(1) by of section 80 deleting the word “thirty” appearing in paragraph (c) and substituting for it the word “forty”. Amendment 54. The principal Act is amended in section 84(4) by of section 84 deleting the word “thirty” and substituting for it the word “forty”. Amendment 55. The principal Act is amended in section 105(2) of section 105 by adding the words “hired motor vehicle” immediately after the word “aircraft” appearing in paragraph (d). 35  No. 11 The Finance Act, 2025 Amendment 56. The principal Act is amended in section 106(1)- of section 106 (a) in paragraph (d), by adding immediately after subparagraph (iii) the following: “(iv) commission for gaming advertisement or promotion;”; (b) by deleting the words “other than salt” appearing in paragraph (f)(i). Amendment 57. The principal Act is amended in section 115(1) of section 115 by deleting the word “twenty” appearing in subparagraph (d) and substituting for it the word “thirty”. Addition of 58. The principal Act is amended by adding section 116A immediately after section 116 the following: “Single 116A.-(1) A resident person, an instalment tax on sale “instalment payer”, who receives of forest payment in respect of sale of forest produce produce shall pay income tax by way of single instalment equal to 2 percent of gross payment. (2) The income tax referred to in subsection (1) shall be paid before the forest produce is transported. (3) Upon payment of the income tax the Commissioner shall issue a instalment payer with a single instalment certificate certifying that the tax has been paid or that no tax is payable. (4) Instalment tax paid under this section shall satisfy the instalment payer's income tax liability with respect to the payment. (5) For the purposes of this section- (a) “forest produce” means timber, logs, mirunda and poles; (b) “instalment payer” means a person other than a corporation who harnesses 36  No. 11 The Finance Act, 2025 forest resources for sale to the other person; (c) “gross payment” means the farm gate price, purchasing price or value of the forest produce as determined by Tanzania Forest Service Agency, whichever is greater. (6) The Minister may make regulations for the purpose of giving effect the provisions of this section. (7) This section shall come into effect on 1st January, 2026.”. Amendment 59. The principal Act is amended in section 117(3) of section 117 by deleting paragraph (b) and substituting for it the following: “(b) in the case of an individual whose turnover in a year of income exceeds five hundred million shillings and a corporation whose gross income in a year of income exceeds one hundred million shillings, be prepared or certified by a certified public accountant in public practice;”. Amendment 60. The principal Act is amended in the First of First Schedule Schedule- (a) in Class A appearing in paragraph 2(5), by- (i) deleting Item 1 and substituting for it the following: S/N Number of Tax Payable Passengers 1. Not more 120,000 than 5 2. 6 to 15 250,000 (ii)renumbering items (2) to (5) as items (3) to (6) respectively; (b) by deleting the particulars of Class C and substituting for them the following: S/ Capacity Tax Payable N 37  No. 11 The Finance Act, 2025 1. Up to 500 kg 120,000 2. Above 500kg but 250,000 less than 1 tonne 3. 1 to 5 tonnes 500,000 4. 6 to 10 tonnes 750,000 5. 11 to 15 tonnes 1,100,000 6. 16 to 20 tonnes 1,300,000 7. 21 to 25 tonnes 1,650,000 8. 26 to 30 tonnes 1,900,000 9. More than 30 2,200,000 tonnes (c) by deleting the particulars of Class D and substituting for them the following: S/N Category of Vehicles Tax Payable 1. Taxi 180,000 2. Ride Hailing 350,000 3. Ride Sharing 450,000 4. Special Hire 750,000 (d) in paragraph 3, by- (i) deleting the words “thirty percent” appearing in subparagraph (2)(a) and substituting for them the words “twenty five percent”; (ii) deleting the figure “0.5” appearing in subparagraph (3) and substituting for it figure “1”; (e) in paragraph 4(c), by- (i) deleting the words “five percent” appearing in subparagraph (i) and substituting for them the words “ten percent”; (ii) deleting the words “five percent” appearing in subparagraph (ii) and substituting for them the words “ten percent”; (iii) adding immediately after subparagraph (iv) the following: “(v) in the case of payments referred to under section 106(1)(d)(iv)- ten percent”; 38  No. 11 The Finance Act, 2025 (iv) renaming subparagraphs (v) to (ix) as subparagraphs (vi) to (x) respectively. Amendment 61. The principal Act is amended in paragraph 1(1) of Second Schedule of the Second Schedule by deleting the proviso to subparagraph (o) and substituting for it the following: “Provided that, this paragraph shall not apply to investors within the Export Processing Zone and Special Economic Zone who produce for sale into the United Republic or who offload products into the domestic market in respect of the offloaded products.”. PART XIV AMENDMENT OF THE INSURANCE ACT, (CAP. 394) Construction 62. This Part shall be read as one with the Insurance Cap. 394 Act hereinafter referred to as the “principal Act”. Addition of 63. The principal Act is amended by adding section 134A immediately after section 134 the following: “Mandatory 134A.-(1) A foreigner entering inbound Mainland Tanzania through land, travel insurance seaport or airport shall, upon arrival, purchase an inbound travel insurance policy at a premium amount of Tanzania Shillings equivalent to 44 United States Dollars. (2) The purpose of the inbound travel insurance is to provide emergency assistance to foreigners for a maximum stay of ninety two days from the date of arrival in the event of- (a) medical emergency; (b) loss of luggage; (c) emergency medical evacuation or repatriation. (3) Subject to subsection (1), insurance policy cover shall be issued 39  No. 11 The Finance Act, 2025 by the National Insurance Corporation or any other registered insurer in partnership with the National Insurance Corporation. (4) Notwithstanding subsection (1), the provisions of this section shall not apply to residents of the East African Community Partner States or Southern African Development Community Partner States. (5) The Minister may make regulations for better implementation of the provisions of this section.”. PART XV AMENDMENT OF THE INVESTMENT AND SPECIAL ECONOMIC ZONES ACT, (ACT NO. 6 OF 2025) Construction 64. This Part shall be read as one with the Investment Act No. 6 of 2025 and Special Economic Zones Act, hereinafter referred to as the “principal Act”. Amendment 65. The principal Act is amended in section 19- of section 19 (a) by adding immediately after subsection (2) the following: “(3) Vivutio vya kikodi vitakavyotolewa kwa mwekezaji mwenye cheti kwa mujibu wa vifungu vidogo vya (1) na (2) havitajumuisha- (a) gari lisilotumika moja kwa moja kwenye mradi lililoainishwa chini ya Namba za Utambuzi 8702.10.19, 8702.90.19 na Sura Na. 8703 katika mfumo wa kimataifa wa utambuzi wa bidhaa ili mradi zuio lililowekwa halitahusisha mwekezaji ambaye cheti chake cha vivutio kilitolewa kabla ya au tarehe 30 Juni, 2006; 40  No. 11 The Finance Act, 2025 (b) trela iliyoagizwa kutoka nje ya nchi iliyoainishwa chini ya Namba za Utambuzi 8716.31.90 na 8716.40.90 katika mfumo wa kimataifa wa utambuzi wa bidhaa; (c) gari lililotengenezwa zaidi ya miaka nane kabla ya kuingizwa nchini; (d) vifaa vya ofisi, shajara, samani, sukari, vinywaji baridi, pombe kali, vigae, magari yasiyotumika moja kwa moja kwenye mradi, vyombo vya chakula, viyoyozi, majokofu, matandiko, saruji, nondo, mabati, PVC na mabomba ya HDPE yenye Namba za Utambuzi 3917.23.00 na 3917.21.00 katika mfumo wa kimataifa wa utambuzi wa bidhaa mtawalia, matrela na vifaa vya kielektroniki vilivyoagizwa kutoka nje ya nchi; (e) mawasiliano ya simu, isipokuwa bidhaa za mtaji kwa ajili ya usimikaji wa minara ya mawasiliano ya simu. (4) Bila kujali masharti ya kifungu kidogo cha (1), msamaha wa ushuru wa forodha utakaotolewa kwa bidhaa za mtaji usio asili, utatolewa kwa asilimia 75 ambapo mwekezaji atalipa asilimia 25 ya ushuru unaopaswa kulipwa.”; and (b) renumbering subsections (3) to (5) as subsections (5) to (7) respectively. Amendment 66. The principal Act is amended in section 65 by of section 65 deleting the proviso to the proposed subsection (1A). Amendment 67. The principal Act is amended in section 67 by of section 67 deleting the proviso to the proposed subsection (2B). 41  No. 11 The Finance Act, 2025 PART XVI AMENDMENT OF THE LOCAL GOVERNMENT FINANCE ACT, (CAP. 290) Construction 68. This Part shall be read as one with the Local Cap. 290 Government Finance Act, hereinafter referred to as the “principal Act”. Amendment 69. The principal Act is amended in section 6(1), by- of section 6 (a) deleting the words “ten per centum” appearing in paragraph (q) and substituting for them the words “two per centum”; and (b) deleting the words “not exceeding 0.3 percent” appearing in paragraph (v) and substituting for them the words “of 0.25 percent”. Amendment 70. The principal Act is amended in section 7(1), by- of section 7 (a) deleting the words “ten per centum” appearing in paragraph (t) and substituting for them the words “two per centum”; and (b) deleting the words “not exceeding 0.3 percent” appearing in paragraph (z) and substituting for them the words “of 0.25 percent”. Amendment 71. The principal Act is amended in section 8(1)(l) by of section 8 deleting the words “ten per centum” and substituting for them the words “two per centum”. Amendment 72. The principal Act is amended in the Schedule- of Schedule (a) in paragraph 2 by adding immediately after subparagraph (l) the following: “(m) - Loading and offloading (b) in paragraph 3 by adding immediately after subparagraph (s) the following: “(t) - Loading and offloading 42  No. 11 The Finance Act, 2025 (c) in paragraph 4- (i) in subparagraph (a) by- (aa) deleting the words “cap 0.3%” appearing in the second column and substituting for it figure “0.25%”; and (bb) deleting the words “cap of 0.3%” appearing in the third column and substituting for it figure “0.25%”; and (ii) by adding immediately after subparagraph (e) the following: “(f) - Loading and offloading PART XVII AMENDMENT OF THE MERCHANDISE MARKS ACT, (CAP. 85) Construction 73. This Part shall be read as one with the Cap. 85 Merchandise Marks Act, hereinafter referred to as “the principal Act”. Addition of 74. The principal Act is amended by adding section 11A immediately after section 11 the following: “Recordation 11A. Trademarks relating to of trademarks goods to be imported in Mainland Tanzania, irrespective of the place of registration, shall be recorded with the Chief Inspector, in the prescribed manner.”. Amendment 75. The principal Act is amended in section 25(2) by- of section 25 (a) adding immediately after paragraph (e) the following: “(f) prescribing the manner of recordation of trademarks of imported goods;” (b) renaming paragraphs (f) and (g) as paragraphs (g) and (h) respectively. 43  No. 11 The Finance Act, 2025 PART XVIII AMENDMENT OF THE MINING ACT, (CAP. 123) Construction 76. This Part shall be read as one with the Mining Act, Cap. 123 hereinafter referred to as the “principal Act”. Amendment 77. The principal Act is amended in section 69 by of section 69 deleting the phrase “other than those having agreement with the Government that provides to the contrary”. Addition of 78. The principal Act is amended by adding section 113A immediately after section 113 the following: “HIV 113A.-(1) There shall be charged Response Levy on a levy known as HIV Response Levy on minerals minerals charged at a rate of 0.1 percent of the gross value of minerals, which shall be collected by the Mining Commission and remitted as follows: (a) seventy percent of the collected amount to the AIDS Trust Fund established under Cap. 379 the Tanzania Commission for AIDS Act; (b) thirty percent of the collected amount to the Universal Health Insurance Fund established under the Cap. 161 Universal Health Insurance Act. (2) The levy shall become due and payable at the time of payment of royalty by persons liable to pay royalty under this Act.”. 44  No. 11 The Finance Act, 2025 PART XIX AMENDMENT OF THE MOTOR VEHICLE (TAX ON REGISTRATION AND TRANSFER) ACT, (CAP. 124) Construction 79. 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”. Addition of 80. The principal Act is amended by adding section 5A immediately after section 5 the following: “HIV 5A.-(1) There is hereby imposed Response Levy on a levy to be known as the HIV Response motor Levy on first registration of motor vehicle vehicles, which shall be charged at a rate prescribed in the Third Schedule. (2) The levy shall be collected by the Commissioner General of the Tanzania Revenue Authority and remitted as follows: (a) seventy percent to the AIDS Trust Fund established under Cap. 379 the Tanzania Commission for AIDS Act; and (b) thirty percent to the Universal Health Insurance Fund established under the Cap 161 Universal Health Insurance Act.”. Amendment 81. The principal Act is amended in the First of First Schedule Schedule in paragraph 3, by deleting subparagraph (b) and substituting for it the following: “(b) in the case of electric motor vehicle of- Class Registration tax Class 1: Low Power EVs (Below 50kWh) 95,000/= Class 2: Midpower EVs (50.1 – 100 kWh) 250,000/= 45  No. 11 The Finance Act, 2025 Class 3: High Power EVs (100.1 - 200 250,000/= kWh) Class 4: Perfomance/ High-End EVs 250,000/= (Above 200 kWh) Addition of 82. The principal Act is amended by adding Third Schedule immediately after the Second Schedule the following: __________

THIRD SCHEDULE

THIRD SCHEDULE ____________ (Made under section 5A) HIV RESPONSE LEVY ON FIRST REGISTRATION OF MOTOR VEHICLES S/N Vehicle Category / Engine Capacity LEVY (TZS) 1. Motor Vehicles (i) 0 cc to 1000 cc 50,000 (ii) 1001 cc to 1500 cc 100,000 (iii) 1501 cc to 2500 cc 150,000 (iv) 2501 cc and above 200,000 2. Machinery (Excavators, Bulldozers, 250,000 Fork Lifts) Heading 84.29 and 84.27 PART XX AMENDMENT OF THE NATIONAL PARKS ACT, (CAP. 282) Construction 83. This Part shall be read as one with the National Cap. 282 Parks Act hereinafter referred to as the “principal Act”. Amendment 84. The principal Act is amended in section 9- of section 9 (a) in subsection (2) by deleting paragraph (b) and substituting for it the following: “(b) fifty one percent of revenues exclusive of value added tax shall be deposited in the account of the Trustees opened at the Bank of Tanzania; and 46  No. 11 The Finance Act, 2025 (c) forty percent shall be deposited in the Consolidated Fund.”; and (b) by adding immediately after subsection (2) the following: “(3) The expenditure of funds under subsection (2)(a) and (b) shall be disbursed upon approval by the Paymaster General.”. PART XXI AMENDMENT OF THE NATIONAL PLANNING COMMISSION ACT, (CAP. 127) Construction 85. This Part shall be read as one with the National Cap. 127 Planning Commission Act, hereinafter referred to as the “principal Act”. Amendment 86. The principal Act is amended in section 22(2), of section 22 by- (a) adding immediately after paragraph (c) the following: “(d) kuweka vigezo vitakavyozingatiwa wakati wa kufanya tathmini ya miradi ya uwekezaji wa umma;”; and (b) renaming paragraph (d) as paragraph (e). PART XXII AMENDMENT OF THE NGORONGORO CONSERVATION AREA ACT, (CAP. 284) Construction 87. This Part shall be read as one with the Cap. 284 Ngorongoro Conservation Area Act hereinafter referred to as the “principal Act”. Amendment 88. The principal Act is amended in section 12, by- of section 12 (a) deleting subsection (2) and substituting for it the following: “(2) Any sum, fees, monies or charges payable to the Authority shall be collected by 47  No. 11 The Finance Act, 2025 the Tanzania Revenue Authority and distributed as follows: (a) nine percent shall be deposited in the special account opened at the Bank of Tanzania, whereas- (i) three percent shall be for the purposes of Tanzania Wildlife Protection Fund; and (ii) six percent shall be for the purposes of the Tourism Development Levy; (b) fifty one percent of revenues exclusive of value added tax shall be deposited in the account of the Authority opened at the Bank of Tanzania; and (c) forty percent shall be deposited in the Consolidated Fund.”; and (b) adding immediately after subsection (2) the following: “(3) The expenditure of funds under subsection (2)(a) and (b) shall be disbursed upon approval by the Paymaster General.”. PART XXIII AMENDMENT OF THE PORT SERVICE CHARGE ACT, (CAP. 264) Construction 89. This Part shall be read as one with the Port Cap. 264 Service Charge Act, hereinafter referred to as the “principal Act”. Amendment 90. The principal Act is amended in section 7, by- of section 7 (a) deleting the words “last working” appearing in subsection (2) and substituting for them the figure “20th”; and (b) deleting the words “last working” appearing in subsection (3) and substituting for them the figure “20th”. 48  No. 11 The Finance Act, 2025 PART XXIV AMENDMENT OF THE PUBLIC FINANCE ACT, (CAP. 348) Construction 91. This Part shall be read as one with the Public Cap. 348 Finance Act, hereinafter referred to as the “principal Act”. Amendment 92. The principal Act is amended in section 5 by of section 5 adding immediately after subsection (3) the following: “(4) Where a ministry, independent department, agency, authority or other Government institution intends to establish, review or impose any fees, levies or charges, such ministry, independent department, agency, authority or Government institution shall seek prior approval of the Minister: Provided that, the Minister may, where he deems necessary, seek advice from any ministry or institution on the proposal for imposition or review of fees, levies or charges. (5) The provisions of subsection (4) shall not apply to local government authorities.”. Amendment 93. The principal Act is amended in section 13, by of section 13 deleting subsection (3) and substituting for it the following: “(3) An executive agency, public corporation or public institution which charges or imposes and collects fees for services rendered shall, remit to the Consolidated Fund monthly contribution not exceeding forty percentum of the gross revenue: Provided that, this section shall come into effect upon- (a) analysis conducted on the performance of an executive agency, public corporation or public institution by the Treasury 49  No. 11 The Finance Act, 2025 Registrar in consultation with the Minister; and (b) issuance by the Minister of an order published in the Gazette specifying the amount of monthly contribution to be remitted by an executive agency, public corporation or public institution.”. Amendment 94. The principal Act is amended by deleting the of heading to Part IV heading to Part IV and substituting for it the following: “PREPARATION OF FINANCIAL REPORTS”. Repeal and 95. The principal Act is amended by repealing replacement of section 31 section 31 and replacing for it the following : “Financial 31.-(1) The Accountant-General reports shall, upon completion of the audit of financial statements prepared under subsection (2), or such longer period as the National Assembly may by resolution appoint after the end of each financial year, prepare and transmit to the Minister and to the Controller and Auditor-General, the report by those charged with governance and Consolidated Financial Statements and such other statements in such form as the National Assembly may from time to time require. (2) Each accounting officer shall, within a period of two months after the end of each financial year, prepare and transmit to the Controller and Auditor-General in respect of the past financial year, financial statements and such other statements in such form as the National Assembly may from time to time require. (3) Without prejudice to the provisions of section 8(1) and (2), all 50  No. 11 The Finance Act, 2025 statements transmitted under this section shall: (a) be prepared in accordance with the requirements of the International Public Sector Accounting Standards (IPSAS) and Generally Accepted Accounting Principles (GAAPs); or (b) where necessary and upon approval by the Accountant General, be prepared in accordance with International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAPs).”. PART XXV AMENDMENT OF THE PUBLIC SERVICE SOCIAL SECURITY FUND ACT, (CAP. 371) Construction 96. This Part shall be read as one with the Public Cap. 371 Service Social Security Fund Act hereinafter referred to as the “principal Act”. Amendment 97. The principal Act is amended in section 80 by of section 80 adding immediately after subsection (2) the following: “(3) Notwithstanding the preceding provisions, a pensioner or beneficiary under the former scheme who receives retirement pension or benefits from the Consolidated Fund shall continue to receive such pension or benefit from the Consolidated Fund. (4) For purposes of subsection (3), the Minister responsible for finance may, upon approval by the President and order published in the Gazette, increase, vary or modify the minimum retirement benefit or pension 51  No. 11 The Finance Act, 2025 payable to a pensioner or beneficiary who receives retirement pension or benefits from the Consolidated Fund.”. PART XXVI AMENDMENT OF THE TANZANIA COMMISSION FOR AIDS ACT, (CAP. 379) Construction 98. This Part shall be read as one with the Tanzania Cap. 379 Commission for AIDS Act, hereinafter referred to as the “principal Act”. Amendment 99. The principal Act is amended in section 18(1), of section 18 by- (a) adding immediately after paragraph (c) the following: “(d) seventy percent of moneys collected as HIV Response Levy on- (i) minerals; (ii) first registration of motor vehicles; (e) moneys collected as excise duty as follows: (i) Tshs. 7 per litre of beer of heading 22.03; (ii) Tshs. 10.5 per litre of wine of heading 22.04, 22.05 and 22.06; (iii) Tshs. 17.5 per litre of spirits, liqueurs and other spirituous beverages of heading 22.08; (f) seventy percent of moneys collected as HIV Response Levy on train tickets; (g) 6 percent of moneys collected as airport service charge on passengers travelling to a destination within the United Republic; (h) 0.7 percent of moneys collected as airport service charge on passengers travelling to a destination outside the United Republic; (i) twelve percent of moneys collected as winning tax on sports betting; 52  No. 11 The Finance Act, 2025 (j) 6 percent of collections of gaming tax on winnings from land-based casino operations; (k) 7 shillings per litre paid on petrol, diesel Cap. 220 and kerosene under the Road and Fuel Tolls Act;”; (b) renaming paragraphs (d) and (e) as paragraphs (l) and (m) respectively; and (c) adding immediately after subsection (2) the following: “(3) The Tanzania Revenue Authority shall remit to the AIDS Trust Fund all monies it collects or receives from any source designated for the AIDS Trust Fund under subsection (1).”. PART XXVII AMENDMENT OF THE TANZANIA REVENUE AUTHORITY ACT, (CAP. 399) Construction 100. This Part shall be read as one with the Tanzania Cap. 399 Revenue Authority Act, hereinafter referred to as the “principal Act”. Amendment 101. The principal Act is amended in section 5(3), of section 5 by- (a) adding immediately after paragraph (a) the following: “(b) establish a training institution to provide capacity building and training relating to tax administration to employees, tax professionals, or any other category of persons who perform tax functions; and (c) establish facilities, equipment or other establishment to enable proper and effective administration of laws set out under the First Schedule to the Act;”; and 53  No. 11 The Finance Act, 2025 (b) renaming paragraph (b) as paragraph (d). Repeal of 102. The principal Act is amended by repealing section section 37 37. PART XXVIII AMENDMENT OF THE UNIVERSAL HEALTH INSURANCE ACT, (CAP. 161) Construction 103. This Part shall be read as one with the Universal Cap. 161 Health Insurance Act hereinafter referred as the “principal Act”. Amendment 104. The principal Act is amended in section 25(3) of section 25 by- (a) in paragraph (b) by adding immediately after subparagraph (ii) the following: “(iii) shilingi 3 kwa kila lita ya bia inayotambulika kwa heading 22.03; (iv) shilingi 4.5 kwa kila lita ya mvinyo inayotambulika kwa heading 22.04, 22.05 and 22.06; (v) shilingi 7.5 kwa kila lita ya pombe kali na vilevi vingine vinavyotambulika kwa heading 22.08;”; (b) adding immediately after paragraph (b) the following: “(c) asilimia thelathini ya makusanyo ya tozo ya Kudhibiti Maambukizi ya Ukimwi Sura ya 124 kwenye usajili wa vyombo vya moto chini ya Sheria ya Kodi za Usajili na Uhamisho wa Magari; (d) asilimia tano ya kodi ya ushindi wa Sura ya 41 michezo ya ubashiri kwa mujibu wa Sheria ya Michezo ya Kubahatisha; (e) asilimia 2 ya kodi ya ushindi kwenye michezo ya kasino ya ardhini; (f) asilimia 30 ya fedha inayokusanywa kama tozo ya Kudhibiti Maambukizi ya Ukimwi kwenye kila tiketi ya treni; 54  No. 11 The Finance Act, 2025 (g) asilimia 3 ya tozo ya huduma ya viwanja Sura ya 365 vya ndege inayotozwa kwa mujibu wa Sheria ya Tozo za Huduma za Viwanja vya Ndege kwa kila abiria anayesafiri ndani ya nchi; (h) asilimia 0.3 ya tozo ya huduma ya viwanja vya ndege inayotozwa kwa mujibu wa Sheria ya Tozo za Huduma za Viwanja vya Ndege kwa kila abiria anayesafiri kwenda nje ya nchi; (i) shilingi tatu kwa kila lita ya petroli, dizeli Sura ya 220 na mafuta ya taa zinazokusanywa kama tozo ya barabara na mafuta kwa mujibu wa Sheria ya Tozo za Barabara na Mafuta; na (j) asilimia thelathini ya makusanyo ya tozo ya kudhibiti maambukizi ya ukimwi kwenye madini;”; (c) renaming paragraphs (c) to (e) as paragraphs (k) to (n) respectively.”; (d) adding immediately after subsection (3) the following: “(4) Mamlaka ya Mapato Tanzania itaweka katika Mfuko fedha zote itakazokusanya au kupokea kutoka katika chanzo chochote kilichobainishwa kwa madhumuni ya Mfuko wa Bima ya Afya kwa Wote chini ya kifungu kidogo cha (3).”; and (e) renumbering subsection (4) as subsection (5). PART XXIX AMENDMENT OF THE TAX ADMINISTRATION ACT, (CAP. 438) Construction 105. This Part shall be read as one with the Tax Cap. 438 Administration Act, hereinafter referred to as the “principal Act”. Amendment 106. The principal Act is amended in section 11(1), of section 11 by- 55  No. 11 The Finance Act, 2025 (a) adding the words “or status” immediately after the word “arrangement” appearing in the opening phrase; and (b) inserting a proviso to paragraph (a) as follows: “Provided that, where the Commissioner General, based on conditions set in a tax law, issues a private ruling in favour of a person relating to tax residence status, such ruling shall be accompanied with a tax residency certificate in a manner determined by the Commissioner General.”. Repeal and 107. The principal Act is amended by repealing replacement of section 23 section 23 and substituting for it the following: “Recognition 23.-(1) The Commissioner of small scale traders General shall recognise a small-scale trader conducting business in an informal sector who has been duly registered by the relevant authority. (2) The authority responsible for registration of small scale traders shall in addition to any other prescribed criteria, register traders- (a) whose annual turnover is below the minimum taxable Cap. 332 income specified under the Income Tax Act; and (b) who have Tax Identification Numbers. (4) For avoidance of doubt, registration as a small scale trader shall not be conclusive evidence that a trader’s annual turnover is below the minimum taxable income. (5) Where the Commissioner determines or has a reason to believe that a person registered as small scale trader has an annual turnover exceeding the minimum taxable income, the Commissioner shall assess such trader and demand the tax payable. 56  No. 11 The Finance Act, 2025 (6) The Minister may, in consultation with the relevant authority, make regulations prescribing for the fees, manner of recognition and registration and any other matter relating to small scale traders.”. Repeal and 108. The principal Act is amended by repealing replacement of section 42 section 42 and substituting for it the following: “Electronic 42.-(1) For purposes of tax administration administering tax laws, the system Commissioner General shall establish and operate a computerised electronic system for filing, furnishing, storing, archiving and accessing electronic documents and carrying out any other tax administration functions. (2) A person shall not access, file or receive a document from the electronic system unless such person is a registered user of the system: Provided that, the Commissioner General may cancel the registration of a registered user in the event of breach of conditions for registration. (3) An electronic document shall be considered to be filed by a person and received by the Commissioner General under a tax law when a document registration number is created in the system by using the person’s authentication code. (4) An electronic document shall be considered to be served on a person by the Commissioner General under a tax law when a document registration number is created in the system and the document can be accessed by using the person’s authentication code. 57  No. 11 The Finance Act, 2025 (5) The provisions of the Cap. 442 Electronic Transactions Act relating to validity, authenticity and admissibility of electronic documents shall apply mutatis mutandis to electronic documents created by the system under this section. (6) The Commissioner General may authorise a printed document to be treated as a copy of an electronic document filed under subsection (3) or served under subsection (4). (7) A court or tribunal shall accept a copy authorised under subsection (6) as conclusive evidence of the nature and contents of an electronic document, unless the contrary is proved. (8) Notwithstanding subsection (2), the Commissioner General may, for tax purposes and by notice in writing, require any person who owns or operates an electronic system to interface or connect his electronic system with the system established under this section subject to such terms and conditions and in the manner as may be required by the Commissioner General. (9) A person who- (a) without lawful authorisation, gains access to or attempts to access the system; (b) having lawful access to the system uses or discloses information obtained from the system for unauthorised purposes; (c) without lawful authorisation, receives information obtained from 58  No. 11 The Finance Act, 2025 the system and uses, discloses, publishes or otherwise disseminates such information; (d) falsifies records or information stored in the system; (e) interferes, tampers with, damages or impairs the system; or (f) upon being required by the Commissioner General, deliberately fails to interface his electronic system with the system established under this section, commits an offence and shall be liable on conviction- (i) in the case of an individual, to imprisonment for a term not exceeding three years or to a fine not exceeding 1000 currency points; or (ii) in the case of an entity, to a fine not exceeding 3000 currency points.”. Amendment 109. The principal Act is amended in section 54 by of section 54 deleting subsection (2) and substituting for it the following: “(2) For purposes of this section, the entity referred to under subsection (1) shall, within thirty days from the date of commencement of the subcontracted works and in the manner as may be prescribed by the Commissioner General, disclose names of the persons, value of the contract, nature of the 59  No. 11 The Finance Act, 2025 subcontracted works and the duration of carrying out the works.”. Amendment 110. The principal Act is amended in section 62 by of section 62 deleting subsection (8) and substituting for it the following: “(8) An objection shall be deemed to have been admitted on the following dates: (a) in the case of an objection which relates to an assessment of tax or notice of liability to pay tax, on the date the conditions of subsection (1), (7) or (9) were complied with, or on the date of payment of the lesser amount allowed under subsection (9); or (b) in any other case, on the date of service of the objection to the Commissioner General.”. Amendment 111. The principal Act is amended in section 63 by- of section 63 (a) adding immediately after subsection (4) the following proviso: “Provided that, where the objector fails to make submission within the time prescribed under this subsection, the notice issued under subsection (3) shall be treated as an objection decision and, the objector shall have the right to appeal to the Board Cap. 408 in accordance with the Tax Revenue Appeals Act.”; (b) adding immediately after subsection (11) the following proviso: “Provided that, where the Commissioner General had issued a notice under subsection (3), the notice shall be treated as an objection decision and the objector shall have the right to appeal against such notice to the Board in accordance with Cap. 408 the Tax Revenue Appeals Act.”. Amendment 112. The principal Act is amended in section 75 by of section 75 deleting the phrase “period sufficient to” appearing in 60  No. 11 The Finance Act, 2025 subsection (6) and substituting for it the phrase “period not exceeding three months within which he may”. Amendment 113. The principal Act is amended in section 90(2) by of section 90 adding the words “or thirty percent of the adjusted loss” immediately after the word “shortfall” appearing in paragraph (c). PART XXX AMENDMENT OF THE TREASURY REGISTRAR (POWERS AND FUNCTIONS) ACT, (CAP. 370) Construction 114. This Part shall be read as one with the Treasury Cap. 370 Registrar (Powers and Functions) Act hereinafter referred as the “principal Act”. Amendment 115. The principal Act is amended in section 9(1) by of section 9 deleting paragraph (f) and substituting for it the following: “(f) require each executive agency, public corporation or public institution to remit monthly contribution not exceeding forty percent of its annual gross revenue to the Consolidated Fund as determined under the Public Finance Act: Provided that, this section shall come into effect upon analysis conducted on the performance of an executive agency, public corporation or public institution by the Treasury Registrar in consultation with the Minister responsible for finance and issuance by the Minister responsible for finance of an order specifying the amount of contribution to be remitted by an agency, corporation or institution.”. 61  No. 11 The Finance Act, 2025 PART XXXI AMENDMENT OF THE RAILWAYS ACT, (CAP. 170) Construction 116. This Part shall be read as one with the Railways Cap. 170 Act, hereinafter referred as the “principal Act”. Addition of 117. The principal Act is amended by adding section 73A immediately after section 73 the following: “HIV 73A.-(1) There is hereby imposed Response a levy to be known as the HIV Response Levy on train tickets Levy on train tickets which shall be charged at a rate of five hundred shillings per ticket. (2) The levy on train tickets shall be collected by a railway transport operator and remitted to the Land Transport Regulatory Authority on the 7th day of the month following the month on which the levy was collected. (3) Moneys collected as levy under this section shall be distributed by the Land Transport Regulatory Authority as follows: (a) seventy percent to the AIDS Trust Fund established under Cap. 379 the Tanzania Commission for AIDS Act; and (b) thirty percent to the Universal Health Insurance Fund established under the Cap. 161 Universal Health Insurance Act.”. PART XXXII AMENDMENT OF THE ROAD AND FUEL TOLLS ACT, (CAP. 220) Construction 118. This Part shall be read as one with the Road and Cap. 220 Fuel Tolls Act hereinafter referred to as the “principal Act”. 62  No. 11 The Finance Act, 2025 Amendment 119. The principal Act is amended in section 4(1) by of section 4 adding the word “kerosene” immediately after the word “diesel”. Amendment 120. The principal Act is amended by in section 5, of section 5 by- (a) adding immediately after paragraph (b) the following: “(c) Tanzania shillings 7 per litre imposed on Cap. 379 petrol, diesel and kerosene shall be deposited into the AIDS Trust Fund established under the Tanzania Commission for AIDS Act; and (d) Tanzania shillings 3 per litre imposed on petrol, diesel and kerosene shall be deposited into the Universal Health Insurance Fund Cap. 161 established under the Universal Health Insurance Act”; and (b) renaming paragraphs (c) and (d) as (e) and (f) respectively.”. Amendment 121. The principal Act is amended in the Second of Second Schedule Schedule, by- (a) deleting figure “513” appearing in the third column and substituting for it figure “523”; (b) adding immediately after item 2 the following: 3. Kerosene Shillings 10= per litre PART XXXIII AMENDMENT OF THE VALUE ADDED TAX ACT, (CAP. 148) Construction 122. This Part shall be read as one with the Value Cap. 148 Added Tax Act, hereinafter referred to as the “principal Act”. Amendment 123. The principal Act is amended in section 2- of section 2 (a) in the definition of the term “resident”, by adding the words “an entity incorporated or registered in Mainland Tanzania or” between the words “means” and “an”; 63  No. 11 The Finance Act, 2025 (b) by adding in the appropriate alphabetical order the following new definitions: ““assisted Government entity” means a Government entity in respect of which the Commissioner General is empowered to collect considerations for a taxable supply payable to such entity; “withholding agent” means- (a) the Ministry responsible for finance; (b) a Government entity which retains whole or part of its collected revenue; and (c) a registered person as may be appointed by the Commissioner General by notice;”. Amendment 124. The principal Act is amended in section 5 by of section 5 adding immediately after subsection (4) the following: “(5) Where the supply that is taxable at a standard rate is made in Mainland Tanzania to a withholding agent, the rate shall be eighteen percent but the withholding agent shall be required to withhold the rate of three percent on supply of goods and the rate of six percent in respect of supply of service in which the rate payable to a taxable person supplying service shall be twelve percent. (6) Where the supply that is taxable at a standard rate is made in Mainland Tanzania to unregistered person in Mainland Tanzania who pays for the consideration of that supply through a bank or electronic payment system approved by the Commissioner General, the rate shall be sixteen percent: Provided that, the Commissioner General shall, by public notice, specify the persons eligible and the manner in which the arrangement shall be implemented: 64  No. 11 The Finance Act, 2025 Provided further that, the provisions of this subsection shall come into operation on 1st September, 2025.”. Addition of 125. The principal Act is amended by adding section 27 immediately after section 27 the following: “Value 27A. Where an assisted added tax Government entity makes a supply and payable to assisted the consideration payable to such entity Governme in respect of that supply is required to be nt entity collected by the Commissioner General, the value added tax included in that consideration shall be treated as advance value added tax paid by such entity to the Commissioner General.”. Amendment 126. The principal Act is amended in section 29 by- of section 29 (a) adding immediately after subsection (4) the following: “(5) Upon receipt of the notification referred to in subsection (3), the Commissioner General shall serve the person with his decision setting out the reason for grant or refusal of extension of time referred to in subsection (3)(c). (6) Where the Commissioner General refuses to grant extension of time, the person shall be deemed to be deregistered for Value Added Tax.”; and (b) renumbering subsection (5) as subsection (7). Amendment 127. The principal Act is amended in section 46(2)(a) of section 46 by deleting the word “not” appearing before the word “situated”. Amendment 128. The principal Act is amended in section 51(2); of section 51 (a) in paragraph (f) by deleting the word “and” appearing after the word “advertisement;”; (b) deleting paragraph (h) and substituting for it the following- 65  No. 11 The Finance Act, 2025 “(h) online intermediation services or platform, including an online accommodation marketplace and payment services platform;”. Amendment 129. The principal Act is amended in section 56 by of section 56 deleting the words “1st July, 2024 to 30th June, 2025” and substituting for them the words “1st July, 2025 to 30th June, 2028”. Amendment 130. The principal Act is amended in section 57 by of section 57 deleting the words “1st July, 2024 to 30th June, 2025” and substituting for them the words “1st July, 2025 to 30th June, 2026”. Amendment 131. The principal Act is amended in section 70, by- of section 70 (a) adding immediately after subsection (1) the following- “(2) A taxable person shall not substract withheld output tax in the calculations made under section 71, unless at the time of filing the value added tax return for the relevant tax period, such person holds a valid value added tax withholding certificate. (3) A taxable person who made taxable supply at the rate of sixteen percent pursuant to section 5(6) shall, through the system or any manner directed by the Commissioner General, submit a proof of bank payment or electronic payment showing that the consideration for that supply was made electronically or through bank. (4) An assisted Government entity shall attach a valid certificate of advance value added tax paid for the relevant tax period at the time of filing the value added tax return.”; (b) deleting subsection (7); and 66  No. 11 The Finance Act, 2025 (c) renumbering subsections (2), (3), (4), (5) and (6) as subsections (5), (6), (7), (8) and (9) respectively. Amendment 132. The principal Act is amended in section 71- of section 71 (a) in subsection (1) by- (i) adding immediately after paragraph (a) the following: “(b) adding advance value added tax paid shown in the certificate of advance value added tax paid; (c) subtracting all output tax withheld by withholding agent;”; and (ii) renumbering paragraphs (b) and (c) as paragraphs (d) and (e) respectively; (b) in subsection (3) by adding immediately after paragraph (b) the following: “(c) the amount shall be treated as already paid if such person is an assisted Government entity provided that this condition shall apply to value added tax that has been collected by the Commissioner General.”; and (c) adding immediately after subsection (4) the following: “(5) The withholding agent shall account for and remit output tax withheld in accordance with section 5(5) at the time when the value added tax return is due to be filed or in a manner as may be directed by the Commissioner General.”. Amendment 133. The principal Act is amended in section 72(1) of section 72 by deleting the words “or is liable to pay,” appearing in paragraph (c). Addition of 134. The principal Act is amended by adding sections 90A and 90B immediately after section 90 the following: “Certificate 90A.-(1) The Commissioner of Advance General shall, one day after the end of a Output Tax 67  No. 11 The Finance Act, 2025 tax period, issue to an assisted Government entity a certificate of advance value added tax paid which shall- (a) be issued in the form and manner prescribed by the Minister; and (b) include the following information: (i) the name, address, Taxpayer Identification Number and value added tax registration number of the assisted Government entity; (ii) the date and tax period on which it is issued; (iii) certificate number; (iv) the description, quantity, and other relevant specifications of the supplies made by the assisted Government entity in the tax period; (v) the total consideration paid for the supply and the amount of value added tax included in that consideration; and (vi) the amount of advance value added tax paid by the assisted Government entity in the tax period. Withholding 90B.-(1) A withholding agent certificate who is liable to pay value added tax under section 5(5) shall, not later than the day on which value added tax becomes payable on the supply under section 15, issue to the supplier a value added tax withholding certificate generated by 68  No. 11 The Finance Act, 2025 system approved by the Commissioner General, which shall- (a) be issued in the form and manner prescribed by the Minister; and (b) include the following information- (i) the date on which it is issued; (ii) the name, Taxpayer Identification Number and Value Added Tax Registration Number of the withholding agent; (iii) the description, quantity, and other relevant specifications of the supply made; (iv) the total consideration payable for the supply and the amount of value added tax included in that consideration; (v) the rate and amount of value added tax withheld; and (vi) the name, address, Taxpayer Identification Number and value added tax registration number of the supplier. (2) A withholding tax certificate which does not comply with the requirement under subsection (1), shall not be used to claim an output tax withheld.” 69  No. 11 The Finance Act, 2025 Amendment 135. The principal Act is amended in the Schedule- of Schedule (a) in Part I, (i) by deleting item 1 and substituting for it the following: “1. Agricultural implements. N Implements HSC o. 1. Tractors for agricultural use 8701.10.00, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00, 8701.95.00 2. Agricultural, horticultural or forestry 84.32 machinery for soil preparation or cultivation except lawn mower or sports ground rollers and parts 3. Harvesting or threshing machinery 84.33 except machines under HS Code 8433.11.00, 8433.19.00, 8433.90.00 4. Liquid sprayers for agriculture 8424.41.00, 8424.49.00 5. Powder sprayers for agriculture 8424.41.00, 8424.49.00 6. Hoes 8201.30.00 7. Tractor trailers 8716.20.90 8. Rotavator 8432.29.00 9. Poultry incubator 8436.21.00 10. Irrigation equipment 8424.82.00 11. Irrigation parts (sprinkler system, 8424.90.00 chemical injection system, water disinfection system, rain guns, high pressure fogging equipment, Irrigation computer, filter for irrigation system) 12. Green house system 9406.10.10, 9406.20.10, 9406.90.10 13. Semen for bovine animal 0511.10.00 14. Semen for non-bovine animal 0511.99.10 15. Ear tag 3926.90.90 16. Ear tag applicators 8456.90.00 17. Automatic turning table 8207.30.00 18. Stunning box 8438.50.00 19. Lessor beam machines 9402.90.90 70  No. 11 The Finance Act, 2025 (ii) in item 2 by, adding figures “3808.61.00, 3808.62.00 and 3808.69.00” immediately before figure “3808.99.10” appearing in sub- item 2; (iii) in item 3 by adding the word “fiber” immediately after the word “sisal” appearing in subitem 29; (iv) in item 9, by deleting the word “newspapers” appearing in sub items 3 and substituting for it the phrase “Newspapers printed and Cap. 229 published locally by a person licensed under the Media Services Act”; (v) in item 13 by adding immediately after sub- item 6 the following: 7. Reinsurance (vi) in item 15 by- (aa) deleting sub-item 7; (bb) deleting the words “Liquefied petroleum and Natural gases” appearing in sub-item 8 and substituting for them the words “Liquefied petroleum gas”; (cc) deleting the words “Compressed Petroleum and Natural gases” appearing in sub-item 9 and substituting for them the words “Compressed Natural gas for motor vehicles”; (dd) deleting sub item 10 and substituting for it the following: 10 Liquefied Petroleum 7311.0 . Gas tanks or cylinders 0.10 for cooking (ee) renumbering sub-items 8 to 11 as sub- items 7 to 10 respectively; (vii) in item 17 by deleting the word “cars” appearing immediately after the word “rental” and substituting for it the words “motor vehicles”; 71  No. 11 The Finance Act, 2025 (viii) in item 21 by adding the words “specifically designed for exclusive use in storage of solar power” immediately after the word “battery”; (ix) in item 27 by deleting the words “1st July, 2024 to 30th June, 2025” and substituting for them the words “1st July, 2025 to 30th June, 2026”; (x) by deleting item 31 and substituting for it the following: “31. Supply of- (a) Aircraft of heading 88.02 and aircraft maintenance to a local operator of air transportation; or (b) Aircraft engine of HS Code 8407.10.00 and aircraft parts of heading 88.07, excluding parts of goods of heading 88.01 and 88.06 to a local manufacturer or assembler of aircraft or to a local operator of air transportation.”; (xi) by adding immediately after item 34 the following: “35. A supply of piped natural gas specifically for being converted to Compressed Natural Gas (CNG) to be used exclusively for fueling motor vehicle from 1st July, 2025 to 30th June, 2028.”; and (xii) by renumbering items 21 to 35 as items 20 to 34 respectively; (b) in Part II by - (i) deleting item 14 and substituting for it the following: “14. An import of CNG plants equipment including CNG Compressors, CNG metering equipment, CNG storage cascades, CNG special transportation vehicles and CNG dispenser by a natural gas distributor.”; and 72  No. 11 The Finance Act, 2025 (ii) adding immediately after item 30 the following: “31. An import of Carbonization furnace of HS Code 8417.80.00 for exclusive use in manufacturing of briquettes. 32. An import of new pneumatic tyres of a kind used in agricultural and forest vehicles of HS Code 4011.70.00; dam liners of heading 39.20; forks of HS Code 8201.90.00; rakes of HS Code 8201.30.00 and axes of HS Code 8201.40.00 as certified by the Ministry responsible for agriculture.”; PART XXXIV AMENDMENT OF THE WILDLIFE CONSERVATION ACT, (CAP. 283) Construction 136. This Part shall be read as one with the Wildlife Cap. 283 Conservation Act, hereinafter referred to as the “principal Act”. Amendment 137. The principal Act is amended in section 8, by- of section 8 (a) deleting subsection (3)(b) and substituting for it the following: “(b) ninety seven percent shall be distributed as follows: (i) game fees payable for tourism hunting activities of key species animals in Game Reserves shall be deposited in the Consolidated Fund, except for 6.25% which shall be deposited in the account of the Tanzania Wildlife Management Authority for the respective district councils; (ii) game fees payable for tourism hunting activities of key species animals in Game Controlled areas 73  No. 11 The Finance Act, 2025 and Open Areas shall be deposited in the Consolidated Fund, except for 18.75% which shall be deposited in the account of the Tanzania Wildlife Management Authority for respective district councils; (iii) fees payable for non-consumptive tourism activities in Game Controlled Areas shall be deposited in the Consolidated Fund, except for 30% which shall be deposited in the account of the Tanzania Wildlife Management Authority for equal distribution to the respective district and village councils bordering the areas in which such activities are conducted; (iv) concession fees payable for non- consumptive tourism activities in Open Areas shall be deposited in the Consolidated Fund, except for 75% which shall be deposited in the account of the Tanzania Wildlife Management Authority for Village and District councils bordering the areas in which such activities are conducted for the distribution of 60% and 15% respectively; and (v) donation granted by tourism hunting companies owning hunting blocks in game reserves, Game Controlled Areas and Open Areas for the purposes of community development projects shall be deposited in the account of the Tanzania Wildlife Management Authority for respective village councils bordering the respective hunting blocks;”; 74  No. 11 The Finance Act, 2025 (b) deleting subsection (4) and substituting for it the following: “(4) Notwithstanding the provisions of subsection (3), the income obtained from tourism activities in respect of Wildlife Management Areas shall be distributed as follows: (a) in case of fees payable for tourism hunting activities shall be deposited in the Consolidated Fund, except for the following which shall be deposited in the account of the Tanzania Wildlife Management Authority- (i) seventy five percent of the block fees; (ii) sixty five percent of the game fees; (iii) fifty percent of the conservation fees; (iv) sixty five percent of the observer fees; and (v) thirty five percent of the permit fees; and (b) in case of fees payable for non- consumptive tourism activities- (i) sixty five percent shall be payable to Wildlife Management Area; (ii) ten percent shall be payable to the respective district councils; and (iii) twenty five percent shall be deposited in the 75  No. 11 The Finance Act, 2025 Consolidated Fund; (c) in case of concession fees for non- consumptive tourism activities- (i) eighty five percent shall be payable to Wildlife Management Area; (ii) five percent shall be payable to the respective district council; and (iii) ten percent shall be deposited in the Consolidated Fund; and (d) in case of fees payable from resident hunting activities- (i) fifty percent shall be payable to the Wildlife Management Areas; (ii) thirty five percent shall be payable to the respective district councils; and fifteen (iii) percent shall be deposited to the Consolidated Fund;”; and (c) deleting subsection (5) and substituting for it the following: “(5) Monies designated for the Wildlife Management Areas, district councils and village councils pursuant to subsection (4) shall be deposited in the account of the Tanzania Wildlife Management Authority 76  No. 11 The Finance Act, 2025 and thereafter shall be disbursed to the respective Wildlife Management Areas, District Councils and Village Councils in accordance with the relevant regulations made under this Act.”. Passed by the National Assembly on the 25th June, 2025 BARAKA ILDEPHONCE LEONARD Clerk of the National Assembly 77