Figures and dates in this guide come from public sources as of 2026-10-11 and have not yet been checked against Tanzania Revenue Authority (TRA)'s current publications. Confirm anything you rely on.
Who must file
Individuals with business income and all companies file, companies even with nil income. Employees on PAYE only do not, and neither do traders on the presumptive regime (turnover up to TSh 200 million since 1 July 2026).
Tax year and deadline
Individuals use the calendar year and file by 30 June of the following year, with provisional payments quarterly. Companies file within six months of the end of their own accounting year.
Penalties for filing or paying late
Filing a return late, or paying the tax late, costs a penalty for each month or part of a month the failure continues. It is the higher of 2.5% of the unpaid tax shown on the return, or 5 currency points for an individual and 15 for a company (Tax Administration Act, Cap. 438 R.E. 2023, s.89). A currency point has been TSh 20,000 since 1 July 2024. The penalty applies separately to a late provisional estimate and a late final return. Unpaid tax also carries interest at the statutory rate (the Bank of Tanzania discount rate), compounded monthly (s.87). Instalment payers whose estimate falls below 80% of the actual tax pay interest on the shortfall (s.86). False or misleading statements add 50% of the tax shortfall, or more where made knowingly (s.90).
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Tanzania Revenue Authority (TRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Tanzania Revenue Authority (TRA).