地域別税率 Tanzania

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Tanzania implements a multi-rate Value Added Tax (VAT) framework under the Tanzania Revenue Authority (TRA), which separates its rules by customer type and payment method. The general standard VAT rate in Mainland Tanzania is 18%, but a reduced rate of 16% is extended to business-to-consumer (B2C) online purchases, provided the customer pays via a bank or electronic payment system approved by the Commissioner General. For cross-border digital and electronic commerce, non-resident B2C providers face a “first-sale” rule requiring immediate local registration via the TRA online portal, completely bypassing the TZS 200 million annual threshold applied to domestic businesses.

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Tanzania

Tanzania applies a Value Added Tax (VAT) at a standard rate of 18% in Mainland Tanzania, with a reduced rate of 16% on specified B2C purchases paid via approved electronic payment systems. Non-resident suppliers of B2C electronic services have no threshold and must appoint a VAT representative.

政府機関の公式リンク： Tanzania Revenue Authority (TRA)

18.00%

電子製品およびサービスのVAT/売上税率

16%

軽減税率

軽減税率の対象となる製品カテゴリ

B2C purchases via electronic payment systems

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

After first sale

オンライン登録が可能

はい 

現地代理人必須

必須ではありません

登録手続き

Register with TRA; non-residents must appoint a VAT representative; standard TRA online registration process

課税対象となるデジタルおよび電子サービスの一覧

Non-resident suppliers of B2C electronic services, online marketing platforms, non-resident online payment service providers

罰則

Late filing/payment: 200 currency points (TZS 4,000,000), plus interest. 

登録のしきい値

しきい値なし

提出間隔

毎月

提出期限

7th day of the month following the reporting period

電子請求書の要件

必須ではありません

記録保持

5 years 

How-To Guides: Tanzania SaaS VAT

ステップ：1 閾値

Effective July 1, 2015, Tanzania requires non-resident vendors of digital services to consumers (B2C) in Tanzania to register for and collect VAT if their sales exceed TZS 100 million.

 

Effective July 1, 2022, Tanzania implemented a simplified registration process for non-resident digital services providers.

 

There is no registration threshold for non-resident suppliers of electronic services. Registration is mandatory if you supply digital services to consumers in Tanzania.

ステップ：2 事業登録

Register online via the Tanzania Revenue Authority (TRA) portal using the simplified registration framework for non-residents. You must register for both VAT and Income Tax (DST).

 

ステップ：3 TIN/VAT番号

Upon registration, you will be issued a Taxpayer Identification Number (TIN) and a VAT Registration Number (VRN).

ステップ：1 標準税率

The standard rate in Tanzania is 18%.

ステップ：2 税率計算式

税額を計算するには、以下の計算式を使用してください。

 

税額 = 税抜き価格 × 18%

 

ステップ：3 リバースチャージ (B2B)

Yes. For B2B transactions with Tanzanian registered persons, imported-services / tax-accounting rules apply. Where the non-resident supplier is not charging VAT under the non-resident electronic-services regime, the Tanzanian business customer accounts for the tax locally.

ステップ：1 B2C販売

You must charge 18% VAT on all digital services supplied to individual consumers. You are also liable to pay 2% DST on the gross payment received.

 

 

 

ステップ：2 B2B販売

• Registered Buyer: Do not charge VAT. The buyer accounts for the tax locally.
• Unregistered Buyer: Treat as a B2C transaction and charge 18% VAT.

ステップ：3 請求書要件

Non-residents are exempt from EFD requirements, but should issue commercial invoices / receipts containing core transaction details, including supplier details, customer details where relevant, description, currency, and VAT amount where charged.
• Supplier Name, Address & VRN
• Customer Name & VRN (for B2B)
• Date & Serial Number
・サービス内容
• VAT Amount & Currency

ステップ：1 申告期間

Returns are filed Monthly.

ステップ：2 申告期限

Returns (both VAT and DST) must be submitted by the 7th day of the month following the reporting period (e.g., April 7 for March).

ステップ：3 提出

File the simplified returns online via the TRA Taxpayer Portal. Payments must be made via bank transfer (SWIFT) to the TRA designated account in convertible currency.

ステップ：4 記録保持

Maintain records for a minimum of 5 years.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Tanzania’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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