Africa & Indian Ocean · East Africa
Tanzania
Zanzibar's USD 100,000 property permit is real and codified — but it buys a 33-year lease, not the 99 years advertised, a two-year renewable permit, and a citizenship that is structurally impossible to obtain from it.
Tax position
- Income tax (top)
- 30%; non-resident individuals pay a 15% flat final tax on employment income
- Capital gains
- Land and buildings: residents 10%, non-residents 30% — raised from 20% by the Finance Act 2025 with effect from 1 July 2025
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- 'Short-term resident' relief: a person resident for no more than 2 years in their whole life is taxed on Tanzanian-source income only, then on worldwide income thereafter
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Not participating
Is Tanzania actually right for your family?
We will tell you if it is not. That is the whole service.