Tanzania's Finance Act, 2026 (Act No. 2 of 2026), published in the Special Gazette No. 8, Vol. 107 on 30 June 2026, applies from 1 July 2026 and introduces amendments to several revenue laws, including the Income Tax Act and the Tax Administration Act.
No changes to statutory payroll calculations for the 2026/2027 tax year
- Statutory payroll tax parameters, including PAYE rates, SDL, NSSF, PSSSF and WCF contribution rates and bases, remain unchanged.
What is changing
Taxpayer Identification Number (TIN) registration requirements
- A person who becomes potentially liable to pay tax by reason of employment, business or investment must apply for a TIN within 15 days of commencing that activity.
Official source
- Click here to access the official publication: https://www.tra.go.tz/resource-center/8