Tanzania Personal Income Tax
Detailed personal income tax rates and rules for Tanzania in 2026.
Tanzania levies progressive personal income tax on residents' worldwide income. Annual rates range from 0% on the first TZS 3.96 million to 30% on income exceeding TZS 16.8 million. Non-residents are taxed at a flat 20% on Tanzanian-sourced employment income. PAYE applies to employment income. Deductions are available for social security contributions and approved donations.
| Income Range (TZS) | Tax Rate |
|---|---|
| TSh 0 – TSh 4.0M | 0% |
| TSh 4.0M – TSh 8.6M | 8% |
| TSh 8.6M – TSh 12.6M | 20% |
| TSh 12.6M – TSh 16.8M | 25% |
| TSh 16.8M+ | 30% |
Filing Deadline
June 30 (six months after the end of the fiscal year)
Residency Rule
An individual is resident if they have a permanent home in Tanzania and are present at any time during the year, or if they are present in Tanzania for 183 days or more in any 12-month period.
How Tanzania Income Tax compares
Tanzania’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
