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Global Expansion Handbook

Tanzania

A country in Africa. Foreign investors commonly use a limited liability company, registered with Business Registrations and Licensing Agency (BRELA); headline corporate tax is 30%, VAT standard rate 18%.

InfrastructureAgricultureTier 3 · Emerging markets
Basic profile
Updated 2026-11-13
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This country currently has a directory entry or basic profile only; a full handbook is planned.

01Overview

Region
Africa
Capital
Dodoma
Currency
TZS
Languages
Swahili, English
ISO code
TZ / TZA

Jurisdictions

  • Tanzania — National level; special zones and regulated sectors have separate rules

Macro indicators such as GDP and population are not included yet; see official statistics such as the World Bank.

02Market Entry

Foreign ownership

Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.

Foreign investment encouraged in mining, infrastructure, agriculture and others

Applies to
Incentive certificates require sector and size criteria
Jurisdiction
Tanzania
Source
MOFCOM

03Business Formation

Common legal entity

The company form most commonly used by foreign investors for a local operating entity.

Limited liability company

Applies to
Foreign companies may also register a place of business
Jurisdiction
Tanzania
Source
MOFCOM

Registration authority

Primary authority for company or commercial registration.

Business Registrations and Licensing Agency (BRELA)

Applies to
The Tanzania Investment Centre offers a one-stop service
Jurisdiction
Tanzania
Source
MOFCOM

Foreign ownership

Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.

Foreign investment encouraged in mining, infrastructure, agriculture and others

Applies to
Incentive certificates require sector and size criteria
Jurisdiction
Tanzania
Source
MOFCOM

04Taxation

Headline corporate income tax

Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.

30%

Applies to
Listed companies and others may get reduced rates
Jurisdiction
Tanzania
Source
State Taxation Administration

Indirect tax (VAT / GST / SST)

Standard rate and type of VAT, GST or sales & service tax.

VAT standard rate 18%

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
State Taxation Administration

Dividend withholding tax (non-residents)

General withholding on dividends paid to foreign shareholders, before treaty relief.

10% (5% for listed companies)

Applies to
From July 2025 the dividend withholding holiday for EPZs and SEZs was removed
Jurisdiction
Tanzania
Source
State Taxation Administration

Tax authority

Authority responsible for corporate tax registration and filing.

Tanzania Revenue Authority (TRA)

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
State Taxation AdministrationTanzania Revenue Authority (TRA)

Tax treaty with China

Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.

No treaty

Applies to
Per STA publications
Jurisdiction
Tanzania
Source
State Taxation Administration

05Banking & Payments

Exchange controls

Whether general exchange controls or cross-border fund rules apply.

Exchange control exists but is relatively liberal

Applies to
Banks handle shilling and foreign currency business
Jurisdiction
Tanzania
Source
MOFCOM

Banking & financial regulator

Primary regulator for banking and foreign exchange.

Bank of Tanzania

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
MOFCOM

06Employment

Foreign employee work permit

Main permit types needed for foreign employees to work legally.

Work permit from the labour authorities (classes A–E)

Applies to
Class A covers investors and business owners
Jurisdiction
Tanzania
Source
MOFCOM

Labour & work permit authority

Authority for labour rules and foreign employee work permits.

Prime Minister's Office (labour and employment), online work permit system OWAIS

Applies to
Integrated with the immigration residence permit system
Jurisdiction
Tanzania
Source
MOFCOM

Social security contributions

Main employer social security schemes for local and foreign employees.

NSSF and the Workers' Compensation Fund (WCF)

Applies to
Private-sector employees join the NSSF
Jurisdiction
Tanzania
Source
National Social Security Fund

07Trade & Customs

Customs authority

Authority for import/export clearance and tariffs.

Customs and Excise Department, Tanzania Revenue Authority

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
MOFCOM

Main free trade agreements

Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).

African Continental Free Trade Area (AfCFTA) and others

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
MOFCOM

08Investment & Manufacturing

Investment authority / agency

Body responsible for approving, registering or promoting foreign investment.

President's Office Planning and Investment; Tanzania Investment Centre (TIC)

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
MOFCOM

Free zone / SEZ regime

Whether free zones or special economic zones operate under rules different from the mainland.

Export processing zones (EPZ) and special economic zones (SEZ)

Applies to
Licensed by the EPZA; Zanzibar has its own regime
Jurisdiction
Tanzania
Source
Export Processing Zones Authority

09Digital & IP

Personal data protection law

Main law and regulator governing collection, use and cross-border transfer of personal data.

Personal Data Protection Act 2022

Applies to
Ordinary companies
Jurisdiction
Tanzania
Source
MOFCOM

IP office

Authority for trademark and patent filing and registration.

BRELA (mainland); BPRA (Zanzibar)

Applies to
Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
Jurisdiction
Tanzania
Source
WIPO

10Compliance & Risk

New York Convention party

Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.

Yes

Applies to
Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
Jurisdiction
Tanzania
Source
UNCITRAL

Live risk monitoring

Geopolitical, conflict and trade-route risk events for Africa, monitored by our sister site Global Risk Monitor.

View Africa risk monitor

Global Risk Monitor · Geopolitical and trade-route risk monitoring

11Step-by-Step

  1. 1Decide model and jurisdiction
  2. 2Confirm licences
  3. 3Prepare documents
  4. 4Incorporate
  5. 5Register for tax
  6. 6Open bank account
  7. 7Obtain operating licences
  8. 8Start operations

Generic steps without times or fees; rely on the facts and official sources on this page.

12Official Resources

Chinese official resources

Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices

Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.

Local authorities