TANZANIA INVESTMENT AND SPECIAL ECONOMIC ZONES AUTHORITY


Services to investors / Tax services / Get tax exemption

Summary of the procedure

List of steps

List of steps (4)
1
Submit tax exemption application documents
2
Obtain site inspection letter
3
Participate in Project inspection
4
Obtain approved List of items
 

Where to go?

Tanzania Investment and Special Economic Zones Authority(TISEZA)
1
Tanzania Investment and Special Economic Zones Authority(TISEZA)
Tanzania Revenue Authority-Headquaters (x 2)
2 4
Tanzania Revenue Authority-Headquaters
Client project site
3
Client project site

What you will get

Approved list of items
4
Approved list of items

Required documents

Import Duty application letter (TRA)
1
Import Duty application letter (TRA)
List of items (tax exemption)
1
List of items (tax exemption)
The project’s Business Plan/Feasibility Study
1
The project’s Business Plan/Feasibility Study
Certified Certificate of incentives
1
Certified Certificate of incentives
Taxpayer Identification Number (TIN) Certificate
1
Taxpayer Identification Number (TIN) Certificate
Bank Statement
1
Bank Statement
Certified Memorandum and Articles of Association
1
Certified Memorandum and Articles of Association
Certificate of incorporation
1
Certificate of incorporation
Title deed
1
Title deed
Bill of Quantities (BOQ)
1
Bill of Quantities (BOQ)

How much?

Free of charge

How long ?

  min. max.
Total time (sum): 18d 25d
of which:
Waiting time in queue (sum): 15mn 30mn
Attention at counter: 1h. 10mn 2h. 20mn
Waiting time until next step (sum): 17d 24d

Legal justification?

Income tax act 2008, Revised edition  Income tax act 2008, Revised edition
  ( Article s.10 )
Value Added Tax Act, 2014  Value Added Tax Act, 2014
  ( Article s. 10 )
Tax Administrative act 2022  Tax Administrative act 2022
Tanzania Revenue Authority Act 2019  Tanzania Revenue Authority Act 2019
EAC Customs Management Act 2019  EAC Customs Management Act 2019
Tanzania Investment and Special Economic Zones Authority Act 2025  Tanzania Investment and Special Economic Zones Authority Act 2025
Income tax act 2019  Income tax act 2019

Detailed steps

1
Submit tax exemption application documents

Timeframe ( ver detalles )

Espera hasta paso siguiente

15 mn  -  25 mn
7 days  -  10 days

Contact details

Entity in charge

Tanzania Investment and Special Economic Zones Authority(TISEZA)

Shaaban Robert Street., Dar es Salaam P.O Box 938
Tel: +255 222 116 328 - 32
Tel. 1: +255 222 118 253
Email: info@tiseza.go.tz
Website: www.tiseza.co.tz
Directions: Google maps

Unit in charge

Directorate of Investment Facilitation

Mon: 07:30 - 13:00, 14:00 - 16:00
Tue: 07:30 - 13:00, 14:00 - 16:00
Wed: 07:30 - 13:00, 14:00 - 16:00
Thu: 07:30 - 13:00, 14:00 - 16:00
Fri: 07:30 - 13:00, 14:00 - 16:00
Sat: closed
Sun: closed
Offices are also closed on Public Holidays

Person in charge

Myra Mwingizi

Front Office Secretary
Tel: +255 714 754 588

Expected results

1. 01 - Appointment
Appointment

Requirements

1. Import Duty application letter (TRA)
Import Duty application letter (TRA) (2 original )
2. List of items (tax exemption)
List of items (tax exemption) (10 simple copies)
3. 01 - Libre deuda de patente
The project’s Business Plan/Feasibility Study (Simple copy)
4. 01 - Libre deuda de patente
Certified Certificate of incentives (2 simple copies)
5. 01 - Libre deuda de patente
Taxpayer Identification Number (TIN) Certificate (2 simple copies)
6. 01 - Libre deuda de patente
Bank Statement (Simple copy)
At least for one year
7. 01 - Libre deuda de patente
Certified Memorandum and Articles of Association (Simple copy)
8. 01 - Libre deuda de patente
Certificate of incorporation (Simple copy)
9. 01 - Libre deuda de patente
Title deed (Simple copy)
or 01 - Libre deuda de patente
Lease agreement (Simple copy)
10. 01 - Libre deuda de patente
Bill of Quantities (BOQ) (Simple copy)
for construction materials. The list of materials has to be endorsed by quantity surveyor

Time frame

Waiting time in queue: Min.   5mn - Max.  10mn
Attention at counter: Min.   10mn - Max.   15mn
Waiting time until next step: Min.   7 days - Max.   10 days

Legal justification

1. Income tax act 2008, Revised edition
Income tax act 2008, Revised edition
Article s.10
2. Value Added Tax Act, 2014
Value Added Tax Act, 2014
Article s.10

Recourse: Tanzania Investment and Special Economic Zones Authority(TISEZA)

Entity in charge

Tanzania Investment and Special Economic Zones Authority(TISEZA)

Shaaban Robert Street., Dar es Salaam P.O Box 938
Tel: +255 222 116 328 - 32
Tel. 1: +255 222 118 253
Email: info@tiseza.go.tz
Website: www.tiseza.co.tz
Directions: Google maps

Unit in charge

Directorate of Investment Facilitation

Mon: 07:30 - 13:00, 14:00 - 16:00
Tue: 07:30 - 13:00, 14:00 - 16:00
Wed: 07:30 - 13:00, 14:00 - 16:00
Thu: 07:30 - 13:00, 14:00 - 16:00
Fri: 07:30 - 13:00, 14:00 - 16:00
Sat: closed
Sun: closed
Offices are also closed on Public Holidays
2
Obtain site inspection letter

Timeframe ( ver detalles )

Espera hasta paso siguiente

0 mn  -  0 mn
5 days  -  7 days

Contact details

Entity in charge

Tanzania Revenue Authority-Headquaters

Edward Sokoine Drive, P.O.Box 11491, Dar es salaam 11491
Tel: +255222119591 / 0800 780 078
Email: info@tra.go.tz, info@tra.go.tz
Website: www.tra.go.tz

Unit in charge

Trade facilitation department

Mon: 08:00 - 17:00
Tue: 08:00 - 17:00
Wed: 08:00 - 17:00
Thu: 08:00 - 17:00
Fri: 08:00 - 17:00

Expected results

1. 01 - Physical inspection letter
Physical inspection letter

Requirements

1. 01 - Libre deuda de patente
Physical presence

Time frame

Waiting time in queue: Min.   5mn - Max.  10mn
Waiting time until next step: Min.   5 days - Max.   7 days

Legal justification

1. Tax Administrative act 2022
Tax Administrative act 2022
2. Tanzania Revenue Authority Act 2019
Tanzania Revenue Authority Act 2019
3. EAC Customs Management Act 2019
EAC Customs Management Act 2019

Additional information

 For investors whose project are outside Dar es Salaam must contact the TRA regional office in their respective regions.

Recourse: Tanzania Revenue Authority-Headquaters

Entity in charge

Tanzania Revenue Authority-Headquaters

Ilala CBD, Dar es salaam 11491
Tel: +255222119591
Email: info@tra.go.tz
Directions: Google maps

Unit in charge

Trade facilitation department

Mon: 08:00 - 13:00, 14:00 - 17:00
Tue: 08:00 - 13:00, 14:00 - 17:00
Wed: 08:00 - 13:00, 14:00 - 17:00
Thu: 08:00 - 13:00, 14:00 - 17:00
Fri: 08:00 - 13:00, 14:00 - 17:00
3
Participate in Project inspection

Timeframe ( ver detalles )

Espera hasta paso siguiente

0 mn  -  0 mn
5 days  -  7 days

Contact details

Entity in charge

Client project site


Expected results

1. 01 - Appointment
Appointment

Requirements

1. 01 - Libre deuda de patente
Physical presence

Time frame

Attention at counter: Min.   1h. - Max.   2h.
Waiting time until next step: Min.   5 days - Max.   7 days

Legal justification

1. Tanzania Investment and Special Economic Zones Authority Act 2025
Tanzania Investment and Special Economic Zones Authority Act 2025
2. Tax Administrative act 2022
Tax Administrative act 2022
3. EAC Customs Management Act 2019
EAC Customs Management Act 2019

Additional information

After Obtain project inspection letter from TRA Applicant is required to arrange appointment with TRA officers  for project inspection.

Recourse: Tanzania Revenue Authority-Headquaters

Entity in charge

Tanzania Revenue Authority-Headquaters

Edward Sokoine Drive, P.O.Box 11491, Dar es salaam 11491
Tel: +255222119591 / 0800 780 078
Email: info@tra.go.tz, info@tra.go.tz
Website: www.tra.go.tz

Unit in charge

Trade facilitation department

Mon: 08:00 - 17:00
Tue: 08:00 - 17:00
Wed: 08:00 - 17:00
Thu: 08:00 - 17:00
Fri: 08:00 - 17:00
4
Obtain approved List of items

Contact details

Entity in charge

Tanzania Revenue Authority-Headquaters

Edward Sokoine Drive, P.O.Box 11491, Dar es salaam 11491
Tel: +255222119591 / 0800 780 078
Email: info@tra.go.tz, info@tra.go.tz
Website: www.tra.go.tz

Unit in charge

Trade facilitation department

Mon: 08:00 - 17:00
Tue: 08:00 - 17:00
Wed: 08:00 - 17:00
Thu: 08:00 - 17:00
Fri: 08:00 - 17:00

Person in charge

Registry Office

Registry officer

Expected results

1. Approved list of items
Approved list of items

Requirements

1. 01 - Libre deuda de patente
Physical presence
of an applicant

Time frame

Waiting time in queue: Min.   5mn - Max.  10mn
Attention at counter: Max.   5mn

Legal justification

1. Income tax act 2019
Income tax act 2019

Recourse: Tanzania Revenue Authority-Headquaters

Entity in charge

Tanzania Revenue Authority-Headquaters

Edward Sokoine Drive, P.O.Box 11491, Dar es salaam 11491
Tel: +255222119591 / 0800 780 078
Email: info@tra.go.tz, info@tra.go.tz
Website: www.tra.go.tz

Unit in charge

Trade facilitation department

Mon: 08:00 - 17:00
Tue: 08:00 - 17:00
Wed: 08:00 - 17:00
Thu: 08:00 - 17:00
Fri: 08:00 - 17:00