Tanzania VAT changes

Thu 2nd Jul 2015

The updated Tanzanian VAT Act will extend VAT to a new range of supplies. The current Tanzanian VAT rate is 18%.

  • Non-life insurance is no longer VAT exempt
  • Exports are now fully VAT exempt
  • Exemptions have been extended to a range of agricultural goods and supplies, education, health care and other services
  • A system of import VAT deferment for imported capital goods has been introduced
  • Digital and electronic services provided to consumers are now subject to VAT. This includes apps, games, software and fees to membership-based sites.

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