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Tanzania Withholding Tax Calculator

Withholding tax is deducted at source by the payer and remitted to TRA. TRA's schedule sets a different rate for each kind of payment, and often a different rate again for a non-resident payee. Pick the payment type and residency to see the rate and the amount withheld.

Withheld at source
TSh 100,000
Rate10%
Net paid to the payeeTSh 900,000
Who remits it

How it works

TRA publishes the rates by payment type: commercial rent 10%, interest 10%, royalties 10%, dividends 10% (5% where a resident corporation holds 25% or more of a DSE-listed payer), service fees 5% to a resident and 15% to a non-resident, and the VAT withholding obligations at 3% on goods and 6% on services. Some rows apply to residents only or non-residents only, and the tool says so rather than inventing a number.

Withheld = rate × gross payment

Worked examples

  • Example

    A commercial landlord receiving 1,000,000 TZS has 100,000 TZS withheld at 10%, because the tenant remits it to TRA. A non-resident providing services is withheld at 15% (150,000 TZS on the same amount), where a resident service provider is withheld at 5%.

Frequently asked questions

Who pays withholding tax — the payer or the payee?

The payer withholds it from the payment and remits it to TRA. The payee receives the net amount.

What is the withholding tax on commercial rent in Tanzania?

10% of the rent, withheld by the tenant and remitted to TRA.

Are the rates different for non-residents?

Often. Service fees are withheld at 5% for a resident and 15% for a non-resident, for example, and technical service fees in mining differ in the same way.

Does withholding tax settle the payee's tax bill?

No. It is a payment on account — a resident payee still reports the income and claims the withheld tax as a credit.

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

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

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