Summary
Tanzania's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT, excise, and customs. Primary statutes include the Income Tax Act (Cap. 332), the Value Added Tax Act (Cap. 148), the Excise (Management and Tariff) Act (Cap. 147), the Tax Administration Act, 2015, and the East African Community Customs Management Act, 2004 (EACCMA). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the Tanzania Revenue Authority (TRA).
The tax laws are available on the government website.