坦桑尼亚2026年财政法案取消农业预扣税、放宽二手车税，中小企业税率降至4%

Tanzania’s Finance Bill 2026, presented to Parliament in Dodoma on 24 June 2026 by Finance Minister Ambassador Khamis Mussa Omar, amends 26 laws to implement the 2026/27 budget tax measures, with the Parliamentary Budget Committee dropping, softening, or introducing several changes that differ from what the 11 June budget speech announced.

The most significant changes include the complete removal of the proposed 1% withholding tax on agricultural produce purchases, a softening of excise duties on imported used vehicles across all age brackets, the removal of a proposed excise on motorcycles and on gambling stakes, a cut in the SME presumptive tax rate to 4.0% from the 4.5% originally proposed, and the introduction of a legal framework for tax incentives to mining investors holding Framework Agreements with the government.

The Finance Bill 2026 amends 26 separate pieces of legislation to give legal effect to the 2026/27 Government Budget approved by Parliament by 385 of 393 votes on 23 June 2026.

The Bill takes effect on 1 July 2026 unless otherwise stated, subject to presidential assent.

For the full breakdown of the 2026/27 budget, see Tanzania’s 2026/27 Government Budget.

Measures Dropped or Softened by the Budget Committee

New Excise Duties Confirmed

Mining Sector Framework Agreement Incentives

Mining Exploration Fund

VAT Changes and Exemptions

Bank of Tanzania Overdraft Limit Tightened

Stamp Duty Changes

Other Material Changes

Tax Administration

What Happens Next

Tanzania 2026/27 Budget Context

Measures Dropped or Softened by the Budget Committee

Following deliberations between the Government and the Parliamentary Budget Committee from 14 to 24 June 2026, several tax measures announced in the 11 June budget speech were dropped or softened in the final Bill.

The proposed 1% withholding tax on corporate purchases of food crops, live animals, unprocessed milk, unprocessed fish, and mabondo was removed entirely.

The proposed 1% income tax on lump-sum payments from agricultural produce was removed entirely.

The proposed 5% excise duty on motorcycles was removed entirely.

The proposed 5% excise duty on gambling stakes was removed entirely.

The presumptive tax rate for taxpayers with annual turnover between TZS 11 million and TZS 200 million was reduced to 4.0% from the 4.5% originally proposed in the budget speech.

Excise duty on imported used vehicles aged 8 to 10 years was set at 18%, down from the 20% originally proposed.

Excise duty on imported used vehicles aged 10 to 20 years was set at 35%, down from 40% originally proposed.

Excise duty on imported used vehicles aged over 20 years was set at 40%, down from 50% originally proposed.

New Excise Duties Confirmed

A 20% excise duty applies to imported artificial flowers, branches, fruits, and similar products (HS Heading 67.02).

A 10% excise duty applies to imported UV and LED nail-drying machines (HS Code 8516.79.00).

A 15% excise duty applies to imported cosmetics (HS Headings 33.03, 33.04, 33.05, and 33.07), up from 10%.

A 10% excise duty applies to imported plastic shoes (HS Code 6402.99.00) to protect domestic manufacturers.

A 5% excise duty applies to imported small cars with engines below 1000cc (HS Code 8703.21.90).

Specific excise duty rates on existing taxable goods rise 8% to reflect inflation.

From 2026/27 onwards, specific excise rates will be adjusted annually based on the previous March’s inflation rate plus 2 percentage points, replacing the previous three-year adjustment cycle. The change aims to make tax policy more predictable for investors.

Mining Sector Framework Agreement Incentives

The Bill introduces a new section 146B in the Excise Duty Act to enable excise duty exemptions for mining investors holding Framework Agreements with the government, subject to Cabinet approval.

The Income Tax Act is similarly amended to enable income tax exemption for the same category of investors under the same Cabinet approval requirement.

The Value Added Tax Act recognises VAT exemption for goods and services supplied to such mining companies, again subject to Cabinet approval.

All Framework Agreement exemptions apply only during the project construction phase, end once mineral production begins, and exclude petroleum products.

Companies that abuse the exemptions face legal action, including revocation of exemptions and repayment of taxes previously waived.

A new penalty regime under section 94A of the Tax Administration Act penalises mining companies with Framework Agreements that misuse exemptions, transfer exempted goods without the Commissioner’s permission, or use fraud to obtain or benefit from exemptions.

Mining Exploration Fund

A new section 149A of the Mining Act establishes a geoscientific survey fund.

Ten percent (10%) of mining sector revenue will be retained for funding mineral exploration research.

The funds will be held in a special account at the Bank of Tanzania and disbursed only with the approval of the Paymaster General.

VAT Changes and Exemptions

VAT exemption on domestically produced cooking oil from locally grown seeds applies for one year, from 1 July 2026 to 30 June 2027.

VAT exemption is introduced on turbojets, turbopropellers, and other gas turbines (HS Heading 84.11) and on aircraft tyres (HS Code 4011.30.00), to reduce operating costs in the aviation sector.

VAT exemption is introduced on imported LPG smart meters (HS Code 9028.10.00), available only to registered cooking gas distributors.

VAT exemption is introduced on garments and clothing produced using locally grown cotton, to support cotton-based industrialisation.

VAT exemption applies to milk packaging materials (HS Code 3920.20.90), both domestic and imported.

VAT exemption applies to paper used in producing aircraft boarding passes, in line with international civil aviation agreements.

VAT exemption on fishing nets (HS Code 5608.11.00) is removed, replaced by a VAT exemption on polyester yarn (HS Code 5402.20.00) used to make the nets locally.

VAT exemption on imported dog and cat food (HS Heading 23.09.10.00) is removed.

VAT deferment on imported capital goods is now subject to conditions to be set by the Minister for Finance, modifying the standing automatic deferment.

VAT collected by withholding agents must be remitted to the Commissioner General within ten days, with corresponding returns.

The proposed requirement to refund VAT within 30 days of application was removed from the Bill at the Committee’s request, to protect government revenue.

Bank of Tanzania Overdraft Limit Tightened

The Bank of Tanzania’s short-term lending (overdraft) limit to the Government is reduced from 18% to 14% of the previous fiscal year’s net domestic revenue.

The Government withdrew an earlier proposal to amend section 69 of the Bank of Tanzania Act regarding emergency lending criteria, following Committee recommendations.

Stamp Duty Changes

A new 0.5% stamp duty applies to the transfer of land used for agricultural purposes.

Stamp duty on Bills of Sale by way of security rises from TZS 1,000 to TZS 10,000, with the cap raised from TZS 10,000 to TZS 100,000.

Stamp duty on cheques rises from TZS 500 to TZS 700.

Stamp duty on Partnership Deeds becomes TZS 5,000 for capital up to TZS 1,000,000 and TZS 10,000 above that threshold.

Stamp duty on lease termination documents rises from TZS 1,000 to TZS 2,000.

A new TZS 5,000 stamp duty applies to deeds of exchange of moveable property.

Other Material Changes

The motorcycle registration fee rises from TZS 95,000 to TZS 150,000.

Property tax collection moves from the Tanzania Revenue Authority (TRA) to Local Government Authorities (LGAs), still collected via LUKU electricity tokens.

The land rent revenue share returned to LGAs is split into 10% for the Ministry of Lands and 10% retained by LGAs.

LGAs may now ring-fence 15% of their internal revenue (up from 10%) for loans to women, youth, and persons with disabil

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