Last Change:

06/24/2025

Income Tax Act

Year: 2004

Type: Domestic law

Rights Category: Nationality, Integration & Public Affairs, Work & Workplace rights

Link to external source: https://tanzlii.org/akn/tz/act/2004/11/eng@2019-11-30
Description

The Income Tax Act, 2004 (Tanzania) governs the assessment, collection, and administration of income tax. It outlines the types of income subject to tax, tax rates, exemptions, and compliance requirements for individuals and entities operating in Tanzania.

Selected provisions
Section 4.1 - Charge of income tax

Income tax shall be charged and is payable for each year of income by every person— (a) who has total income for the year of income; or (b) who receives a final withholding payment during the year of income.

Section 6.1 - Resident individuals

An individual is a resident individual for a year of income if the individual— (a) has a permanent home in the United Republic and is present in the United Republic during any part of the year of income; (b) is present in the United Republic during the year of income for a period or periods amounting in aggregate to 183 days or more; or (c) is present in the United Republic during the year of income and in each of the two preceding years of income for periods averaging more than 122 days in each such year of income.

Section 10.1 - Employment income

An individual's income from an employment for a year of income shall be the individual's gains or profits from the employment of the individual for the year of income.