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.
Filed under Business & VAT
Key facts
- For individual traders with turnover up to 200 million TZS.
- Nil up to 4 million TZS.
- 3% and 4% bands apply with complete records; flat amounts apply without them.
- Transport operators pay flat annual rates by vehicle class.
How Tanzania Presumptive Tax is calculated
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 turnoverPresumptive tax by annual turnover
| Annual turnover (TZS) | With complete records (TZS) | Without complete records (TZS) |
|---|---|---|
| 4,000,000 | 0 | 0 |
| 5,000,000 | 30,000 | 100,000 |
| 10,000,000 | 180,000 | 250,000 |
| 30,000,000 | 1,200,000 | 1,200,000 |
| 100,000,000 | 4,000,000 | 4,000,000 |
Tanzania Presumptive Tax worked examples
A trader with 30,000,000 TZS annual turnover and complete records
Musa keeps a shop in Kiteto and keeps proper records, so he is in the graduated band.
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.
A smaller trader with 8,000,000 TZS turnover
Fatuma, a trader with a smaller turnover, where the graduated rate is lower again.
An individual trader with 8,000,000 TZS of annual turnover and complete records pays 120,000 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.
Tanzania Presumptive Tax: assumptions and limits
What it assumes
- Applies TRA's published presumptive turnover table, including the flat amounts for turnover bands where records are incomplete.
- Assumes an individual trader within the turnover ceiling for the regime.
Where the result does not apply
- Businesses above the presumptive turnover ceiling are assessed under the ordinary income tax rules, not this table.
- The flat annual amounts published for taxi and ride-hailing operators are separate schedules; they are quoted here as context rather than calculated.
- Does not replace an assessment by TRA or cover other taxes the same business may owe.
Tanzania Presumptive Tax FAQs
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.
Delta Tech Solutions prepared this page. No external tax, accounting or legal professional reviewed it — the figures were checked against the sources listed above, and you should confirm anything you rely on with the authority that sets it.
Maintained by David M at Delta Tech Solutions · Figures last checked 19 September 2026 · Next check due 19 March 2027
Content updated 24 October 2026
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