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Deloitte tanzania guide Tanzania Tanzania Dar es Salaam Guide to Fiscal Information Bill Page Amani Michael Jacqueline Matiko bpage deloitte co ug ammichael deloitte co tz jmatiko deloitte co tz Previous Next CTanzania Tanzania Introduction The Minister f

Tanzania Tanzania Dar es Salaam Guide to Fiscal Information Bill Page Amani Michael Jacqueline Matiko bpage deloitte co ug ammichael deloitte co tz jmatiko deloitte co tz Previous Next CTanzania Tanzania Introduction The Minister for Finance and Economic A ?airs Honourable Dr William Augustao Mgimwa MP presented the Budget Speech and Economic Status comprising the estimates of the Government revenue and expenditure for ?nancial year to the National Assembly on June in Dodoma Agriculture remains a top priority for the Government and employs over of the population The Budget was supported by a Finance Bill for This Bill has since been enacted into the Finance Act The revenue measures were e ?ective from July Income Tax Residents Residents are taxed on worldwide income Income Tax Rates for Resident Individuals From July Monthly Taxable Income as exceeds But does not exceed Tax Payable Tshs Tshs Tshs Notes An individual is considered resident in Tanzania for tax purposes if the individual ? Has a permanent home in Tanzania and was present in Tanzania at any time in the tax year or ? Is present in Tanzania for days or more in the tax year or ? Was present in Tanzania in that tax year and in each of the two preceding tax years for periods averaging more than days per year or ? Is an employee or an o ?cial of the Government of Tanzania posted abroad during the tax year Individuals are also taxed on the value of any bene ?t or advantage arising from employment The tax- free amount for purposes of Pay-As-You-Earn PAYE continues to be to Tshs following the increase in the minimum threshold in The Finance Act provided for a reduction on the lower band PAYE rate payable by resident individuals The minimum tax rate chargeable for the year of income has been reduced from to In addition the Finance Act provided for a reduction of the rate of Skills and Development Levy SDL payable by the employer from to It also provided exemption from SDL to government departments or public institutions wholly funded by the Government Non-Residents Non-resident individuals are subject to a ?xed tax rate of on total income from a source in Tanzania However non-residents are taxed on their income from employment income with a source in Tanzania at which is a ?nal tax In addition certain payments made to non-residents are subject to withholding taxes WHTs See Withholding Taxes below Guide to Fiscal Information Previous Next CTanzania Companies Income Tax Rates for Companies Years of Assessment Commencing On or After January Rate Companies Alternative Minimum Tax AMT Notes The corporate tax rates have remained unchanged since January Where the underlying ownership of a company changes by more than as compared with the ownership at any time during the previous three years the company is treated as having realised its assets and liabilities held immediately before such change in control at their market value Shareholders disposing shares in Tanzanian companies are required to pay