Tanzania Property Tax Calculator
Two taxes sit on a Tanzanian property transfer: stamp duty on the instrument, and the seller's capital gains tax, which must be paid before the Registrar of Titles will move the title. Pick buying or selling and enter the price.
Filed under Business & VAT
Key facts
- Stamp duty: 0.5% of the first 100,000 TZS + 1% above.
- Agricultural land: 0.5% of value.
- Capital gains tax: 10% resident, 30% non-resident.
- No cost evidence: 3% of the price.
How Tanzania Property Tax is calculated
Stamp duty on a conveyance is 0.5% of the first 100,000 TZS and 1% of the value above that, and nothing at all below 20,000 TZS. Agricultural land is charged 0.5% of value — the Finance Act 2026 replaced the old flat 500 TZS fee with that rate from 1 July 2026. A lease is charged 1% of the annual reserved rent, and a transfer of shares 1% of their value. Capital gains tax is 10% of the gain for a resident seller and 30% for a non-resident, where the gain is the price less the purchase price, acquisition costs, improvements, repairs and the costs of selling; a seller with no documentary evidence of cost pays 3% of the price instead.
Conveyance duty = 0.5% of the first 100,000 TZS + 1% above that · CGT = 10% of the gain (resident) / 30% (non-resident)Stamp duty and capital gains tax rates
| Tax or charge | Rate | Example |
|---|---|---|
| Stamp duty — conveyance | 0.5% of the first 100,000 TZS + 1% above | 999,500 TZS on 100,000,000 TZS |
| Stamp duty — agricultural land | 0.5% of value | 500,000 TZS on 100,000,000 TZS |
| Stamp duty — lease | 1% of the annual reserved rent | 1% of the rent |
| Stamp duty — shares | 1% of value | 1,000,000 TZS on 100,000,000 TZS |
| Capital gains tax — resident | 10% of the gain | Depends on the cost base |
| Capital gains tax — non-resident | 30% of the gain | Depends on the cost base |
| Capital gains tax — no cost evidence | 3% of the price | 3,000,000 TZS on 100,000,000 TZS |
Tanzania Property Tax worked examples
A 100,000,000 TZS sale with a 60,000,000 TZS cost base
The Mwangas sell a Dodoma property they bought years ago and buy another.
On a 100,000,000 TZS property, the buyer pays 999,500 TZS in stamp duty on the conveyance. If the seller bought at 60,000,000 TZS and spent 8,000,000 TZS on costs, improvements and the sale, the gain is 32,000,000 TZS and the capital gains tax is 3,200,000 TZS — payable to TRA before the Registrar of Titles will transfer the title.
A smaller 40,000,000 TZS sale
The Mwangas' neighbour, on a smaller sale where stamp duty is lower but the gain works the same way.
On a 40,000,000 TZS property, the buyer pays 399,500 TZS in stamp duty on the conveyance. If the seller bought at 60,000,000 TZS and spent 8,000,000 TZS on costs, improvements and the sale, the gain is 0 TZS and the capital gains tax is 0 TZS — payable to TRA before the Registrar of Titles will transfer the title.
Tanzania Property Tax: assumptions and limits
What it assumes
- Stamp duty on the conveyance is charged at the published rate for the property type, and capital gains tax at the published rate on the gain.
- The gain is the sale price less the cost base: purchase price plus costs of improvement and of the sale.
Where the result does not apply
- Exemptions that TRA lists - including the treatment of a principal private residence in some cases - are not applied automatically; check them against your own transaction.
- Does not cover agricultural land rates or lease, share and exchange duties, which follow their own articles of the Schedule.
- Legal fees, brokerage, valuation and any outstanding land rent or property tax are additional.
- Neither figure replaces an assessment by TRA or legal advice on a specific conveyance.
Tanzania Property Tax FAQs
How much is stamp duty on a house in Tanzania?
0.5% of the first 100,000 TZS of the price and 1% of the rest, so a 100 million TZS property attracts about 1 million TZS. Below 20,000 TZS no duty is chargeable. Agricultural land is 0.5% of value.
What is the capital gains tax rate on land in Tanzania?
10% of the gain for a resident seller and 30% for a non-resident. A seller who cannot evidence what the property cost pays 3% of the sale price or approved value instead.
What can be deducted from the gain?
The purchase price, acquisition costs, improvement costs, maintenance and repair costs, disposal costs and incidental costs — TRA's own list, which includes legal fees, brokerage, valuation and transfer taxes.
Is my home exempt?
A principal residence owned continuously for three years or more and lived in for three years or more is exempt where the gain is not more than 15,000,000 TZS. Agricultural land worth under 10,000,000 TZS and farmed for two of the last three years is also exempt.
When does the tax have to be paid?
Capital gains tax on land or buildings is paid as a single instalment before the titles are transferred: the Registrar of Titles will not register the transfer without a TRA certificate.
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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