Live corporate & regulatory

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B2B & Investment

Corporate & Regulatory

Entity Registration (BRELA)

All business entities must register through the Business Registrations and Licensing Agency (BRELA) via the Online Registration System (ORS). Foreigners typically choose between two routes:

Local Subsidiary: A limited liability company incorporated in Tanzania. Minimum 2 shareholders.

Branch Office: Registration of a foreign company (Certificate of Compliance). Requires a resident representative.

Memorandum & Articles: All companies must submit 'MEMARTS' defining their business scope and internal regulations.

Taxation & TRA Compliance

The Tanzania Revenue Authority (TRA) oversees the fiscal regime. Registration for a Taxpayer Identification Number (TIN) is mandatory within 15 days of incorporation.

Corporate Tax: Standard rate is 30% on global income for residents, and Tanzanian-source income for non-residents.

VAT (Value Added Tax): 18% rate. Registration is mandatory if annual turnover exceeds 100 Million TZS.

EFD Machines: All VAT-registered businesses must use Electronic Fiscal Devices to issue government-verified receipts.

Withholding Tax: 10% on dividends and rent; 15% on professional/technical services and interest.

Investment Centres (TIC & ZIPA)

For significant projects, registering with the Tanzania Investment Centre (TIC) or Zanzibar Investment Promotion Authority (ZIPA) is crucial for fiscal incentives.

Minimum Investment: $500,000 for foreigners in Mainland (TIC) and $300,000 in Zanzibar (ZIPA).

Derivative Rights: TIC facilitates 33, 66, or 99-year land leases for foreign investors who cannot own land outright.

Fiscal Incentives: 0% import duty on capital goods; 100% capital allowance; VAT deferment on project capital goods.

One-Stop Shop: TIC provides expedited licensing, visas, and permits from multiple government agencies in one office.

Labor, Permits & Social Security

The Ministry of Labor and Immigration Dept manage work permits. Tanzania has a strict policy to ensure locals are prioritized for jobs.

Work Permit Class A: For self-employed investors (TIC certificate holders get automatic quotas).

Work Permit Class B: For experts/employees. Requires evidence that the skill is not available in the local market.

NSSF & WCF: Employers must pay 10% to the Social Security Fund (NSSF) and 0.5% - 1% to the Workers Compensation Fund.

SDL: A 4% Skills Development Levy is charged on the gross payroll of companies with 10 or more employees.

Sectoral Licensing

Tourism

Regulator: TALA

Mandatory for hotels, tour operators, and travel agents.

Mining

Regulator: Mining Commission

Required for exploration (PL), mining (ML), and primary mining (PML).

Telecomm

Regulator: TCRA

Regulates all electronic communication and postal services.

Energy

Regulator: EWURA

Regulates electricity, petroleum, and natural gas sectors.

Investor Mandatory Checklist

Before starting operations, ensure you have secured the following credentials.

Incorporation

BRELA Certificate

Tax Status

TRA TIN & VAT Certificate

Tax Clearance

Annual TRA Clearance

Licensing

Local Business License

Work Permits

Class A or B Permits

Social Security

NSSF & WCF Numbers

Safety

OSHA Compliance Certificate

Incentives

TIC/ZIPA Certificate

The 'Right-to-Work' Compliance

Tanzania operates on a "One-for-Five" rule for foreign entities: For every foreign expert employed (Work Permit Class B), the company must demonstrate a clear plan to train five Tanzanian understudies for that specific role over time.

Verified Institutions

Governed by

BRELACompany registration✦TICInvestment certificates✦EPZAFree zones & SEZ✦TRATax & TIN✦CMSASecurities✦EWURAUtilities✦