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Tanzania - Tax proposals for the 2022/2023 tax year

The Tanzania Finance Bill 2022 has been approved by Parliament and it is subject to the President’s assent in order to become a law.

Take note: The changes listed below are the proposed changes and they may be subject to change, The amended Finance Act is not yet available.

The proposed changes will be effective from 1 July 2022, unless indicated otherwise in the final Act.

Summary of the proposed changes in the Bill which may affect payroll.

Vocational Education and Training Act, CAP 82

  • The Skills Development Levy(SDL) rate remains unchanged.
  • Payments made to intern students from universities who are under the Tanzania Employment Service Agency Program are proposed to be exempt from the SDL.

Income Tax - PAYE

  • No proposed tax changes. The tax tables remain unchanged.

The Workers Compensation Fund (“WCF”)

  • No proposed changes. The WCF rate remains unchanged.