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exempt for VAT purposes. However, this does not include the provision of food and accommodation.

Transfer of a business

No VAT is chargeable and no input tax is deductible on transactions that qualify as the transfer of a going concern. The Commissioner must be notified of such a transfer within 30 days of the transfer taking place.

of most goods from one East African country to another is free from customs duty, subject to satisfaction of rules of origin. It is expected that from 1 January 2010, all goods will be free from customs duty, again subject to satisfaction of the rules of origin. The top rate of 25% applies to consumer goods. The customs duty rates and their application are governed by the East African Community Customs Management Act, 2004.

Fuel levy

A fuel levy is charged on petroleum products at a rate of TZS200 per litre.

Stamp duty

Stamp duty is chargeable on certain prescribed instruments, including conveyances, leases, transfers of shares, and the issue and transfer of debentures.

Other indirect taxes

Excise duties

Customs duties

Customs duty is charged on imports at rates of 0%, 10% and 25%, based on a Common External Tariff for the East African Community. The import

Excise duties are chargeable on petroleum products, beer, wine, spirits, soft drinks, tobacco goods, mobile phone airtime, satellite and cable TV and motor vehicles over 1,000cc in engine size.

Contact details


+255 (0) 22 2133100


+255 (0) 22 2133200

E-mail: information@tz.pwc.com


+255 (0) 27 2548881


+255 (0) 27 2508166

Contact details – PricewaterhouseCoopers, Tanzania

Physical address

Postal address

6th Floor, International House Garden Avenue Dar es Salaam Ground Floor, Office No A1 PPF Kaloleni Commercial Complex Moshi Arusha Road Arusha

PO Box 45 Dar es Salaam

PO Box 3070 Arusha

Website: www.pwc.com/tz

Contact persons


Contact details

David Tarimo Richard Marshall Rishit Shah Joseph Lyimo Aloys Byemerwa

Tax Director Tax Director Indirect Tax Senior Manager Indirect Tax Manager Indirect Tax Manager

david.tarimo@tz.pwc.com richard.marshall@tz.pwc.com rishit.shah@tz.pwc.com joseph.lyimo@tz.pwc.com aloys.byemerwa@tz.pwc.com

PricewaterhouseCoopers 151

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