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Tanzania's Reduced VAT Rate for B2C Online Purchases Pending Final Implementing Rules

|Approved Changes|Tanzania
Tanzania

The Tanzania Revenue Authority issued a public notice on 2 September 2025 regarding the application of the reduced VAT rate for B2C purchases made via online payments through a bank or approved electronic payment system from 1 September 2025. As previously reported, the Finance Act 2025 introduced a reduced rate of 16% for such qualifying purchases, which was to be implemented on 1 September 2025. However, the Commissioner General has not yet finalized implementing rules for the application …

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