Reduced VAT / GST rate

0/16^[1]

Standard VAT / GST rate

15/18[2]

High VAT / GST rate

Not applicable

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[1] For exports of goods and services. Effective 1 September 2025, a reduced rate of 16% will apply to standard-rated business-to-consumer (B2C) purchases in Mainland Tanzania where payments are made via a bank or an electronic payment system approved by the Commissioner General, as an incentive for digital transactions. 

[2] The standard rate of VAT is 18% in Tanzania Mainland and 15% in Tanzania Zanzibar, except for banking, postal, telecommunication, insurance and digital services where the applicable VAT rate is 18%.