Tanzania Finance Act 2026 Includes Presumptive Tax Regime Revisions, Increased Tax on Digital Service Providers, Various VAT Changes, and Others

The Tanzania Revenue Authority (TRA) has published a copy of the Finance Act 2026, which was enacted on 30 June 2026 and contains the measures for the 2026/2027 Budget. Some of the main measures include:

• An increase in the upper turnover threshold for the presumptive tax regime from TZS 100 million to TZS 200 million, along with the revision of the brackets/rates as follows:
  • up to TZS 4 million: Nil
  • over TZS 4 million up to TZS 7 million: 3% of turnover exceeding TZS 4 million if record/doc…