Zanzibar enacted the Finance (Public Revenue Management)
Act, 2026, Act No. 2 of 2026, which amends several tax and revenue laws,
effective 1 July 2026.
What is changing
Skills Development Levy rate
- The
Skills Development Levy rate applicable in Zanzibar is reduced from 4%
to 3%.
- This
applies to employers operating in Zanzibar under the Vocational Training
Act, No. 8 of 2006.
- The
Tanzania Mainland SDL rate is set separately and is not amended by this
Act.
Employment Act employer reporting penalty
- A
new criminal penalty for failing to submit mandatory labour records
applies to employers.
- Employers
are required to furnish copies, returns, and statistics relating to
employment contracts, employee numbers, remuneration rates, and conditions
of service.
- Any
employer failing to provide this information commits a criminal offence.
- Upon
conviction, the penalty is a fine of not less than TZS 1,000,000,
imprisonment for not less than three months, or both.
Official source
- Click
here to access the official publication: https://zanzibarassembly.go.tz/storage/documents/acts/english/all/1783499241.pdf