Zanzibar | Finance Bill 2026
Zanzibar's Finance (Public Revenue Management) Bill, 2026 would introduce amendments to several tax and revenue laws, effective 1 July 2026, if assented to by the President. Published in the Official Gazette of the Revolutionary Government of Zanzibar (No. CXXXV, Nam. 7490), the Bill passed unanimously by the House of Representatives on 19 June 2026 and is pending presidential assent.
What is changing
Skills Development Levy rate
- The Skills Development Levy (SDL) rate applicable in Zanzibar is reduced from 4% to 3%.
- This change applies to employers operating in Zanzibar under the Vocational Training Act, No. 8 of 2006.
- The SDL rate on the Tanzania Mainland is set separately and is not affected by this change.
Employment Act employer reporting penalty
- The Bill introduces a new criminal offence for failing to provide required employment information.
- This includes copies, returns or statistics relating to employment contracts, employee numbers, remuneration rates and any other conditions of service.
- Employers that fail to provide this information commit a criminal offence.
- On 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/bills/all/1782118011.pdf
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