Skip to content
Calculator

Tanzania Presumptive Tax Calculator

Individual traders with turnover up to 200 million TZS a year are taxed under the presumptive regime, which is based on turnover rather than profit. Enter your annual turnover to see the tax, or use the schedule rates if you run a passenger, tour, goods or private hire vehicle.

Presumptive tax (annual)
TSh 1,200,000
With complete records and turnover between 11,000,000 and 200,000,000 TZS, tax is 4% of turnover — here 1,200,000 TZS.
Monthly equivalentTSh 100,000
RegimePresumptive
Share on WhatsApp

How it works

TRA publishes two columns: the tax when the trader keeps complete records, which is turnover-based, and a flat amount when records are incomplete. Transport operators pay a flat annual rate by vehicle class instead — a taxi 180,000 TZS, ride hailing 350,000, ride sharing 450,000 and special hire 750,000, with separate schedules for passenger, tour and goods vehicles by seats or tonnes. A new taxpayer pays nothing for the first 12 months.

Up to 4m nil · 4–7m: 3% of the excess (or 100,000 flat) · 7–11m: 90,000 + 3% of the excess (or 250,000 flat) · 11–200m: 4% of turnover

Worked examples

  • Example

    An individual trader with 30,000,000 TZS of annual turnover and complete records pays 1,200,000 TZS under the presumptive regime. A taxi operator on the flat schedule pays 180,000 TZS a year and a ride-hailing driver 350,000 TZS, whatever the vehicle earns.

Frequently asked questions

Who uses the presumptive tax regime in Tanzania?

Individual traders — sole proprietors — whose annual turnover does not exceed 200 million TZS. Companies are outside it.

What happens above 200 million TZS of turnover?

The presumptive regime stops applying and the trader files a full income tax return with accounts instead.

Do transport operators pay tax on turnover?

No. Taxi, ride-hailing, ride-sharing, tour and goods vehicle operators pay a flat annual amount that depends on the vehicle, not on what it earns.

Is there relief for a new business?

Yes — a new taxpayer with turnover between 4 million and 200 million TZS pays no tax for the first 12 months of business.

Results are estimates provided for information only and do not constitute financial, legal or tax advice. Consult a qualified professional before making financial decisions.

Sources: Tanzania Revenue Authority (TRA)

Reviewed by the Calculator editorial team · Last updated 19 September 2026

Related calculators

Finance

Tanzania PAYE Calculator

Free Tanzania PAYE calculator: see PAYE income tax and your salary after PAYE only — NSSF/PSSSF and other deductions are not included.

Finance

Tanzania Service Levy Calculator

Work out Tanzania's service levy at the fixed 0.25% rate on business net turnover, introduced on 1 July 2025 and paid quarterly to your local authority.

Finance

Tanzania VAT Calculator

Free Tanzania VAT calculator: add or remove 18% VAT on any amount in TZS, showing the VAT amount and total. Accurate for invoices and pricing.

Embed this calculator

Add this calculator to your site with a few lines of HTML. It stays free and includes a link back to www.calculator.co.tz.

<iframe
  src="https://www.calculator.co.tz/embed/tanzania-presumptive-tax-calculator"
  title="Tanzania Presumptive Tax Calculator"
  width="600"
  height="520"
  style="max-width:100%;border:0;"
  loading="lazy"
  allow="clipboard-write"
></iframe>