Tanzania Capital Gains Tax
Detailed capital gains tax rates and rules for Tanzania in 2026.
Capital GainsTZS
Capital gains are treated as part of total income but subject to a realisation basis. For residents, gains on investments held for less than 36 months are included in total income. Gains on investments held for 36 months or more are taxed at 10%. Non-residents pay 20% on gains from Tanzanian assets.
Standard Rate
10%
Exemptions
- Gains on disposal of private residence occupied for three or more years
- Gains on agricultural land used for farming
- Transfers between spouses
How Tanzania Capital Gains compares
Tanzania’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Tanzania
10%
Africa average
14.1%
Global average
13.8%
