Tanzania SDL Calculator
Calculate the Skills Development Levy (SDL) you owe as an employer in Tanzania. Enter your total gross monthly payroll to see the 3.5% levy, which applies to employers with 10 or more employees.
How it works
SDL is a compulsory employer levy that funds vocational skills development. It is charged at 3.5% of total gross monthly emoluments and only applies to employers with 10 or more employees.
SDL = 3.5% × total gross monthly payroll (if 10+ employees)Worked examples
A monthly payroll of 1,000,000 TZS with 10 or more employees
Baraka's Arusha payroll in the month it crossed ten staff.
A 1,000,000 TZS monthly payroll with 10+ employees attracts 3.5% × 1,000,000 = 35,000 TZS in SDL.
A smaller payroll of 400,000 TZS
Rehema, a smaller employer in Arusha, over the threshold but with a lighter payroll.
A 400,000 TZS monthly payroll with 10+ employees attracts 3.5% × 400,000 = 14,000 TZS in SDL.
What this assumes, and where it does not apply
What it assumes
- The Skills Development Levy is 3.5% of the total monthly payroll, paid by the employer.
- Applies to an employer with ten or more employees; the levy is charged on the payroll, not on profit.
Where the result does not apply
- Not due from a business with fewer than ten employees.
- Not a deduction from anyone's salary: it is an employer cost on top of wages.
- Exemptions published for particular employers or sectors are not modelled here.
Frequently asked questions
What is the SDL rate in Tanzania?
3.5% of total gross monthly emoluments paid to all employees.
Who pays SDL?
The employer only — it is never deducted from employees' wages.
Does SDL apply to all employers?
No. It applies only to employers with 10 or more employees.
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 October 2026 · Next check due 19 April 2027
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