Tanzania TISEZA Tax Incentives for Investors 2026
Program Overview
Tanzania launched the Tanzania Investment and Special Economic Zones Authority (TISEZA) on July 1, 2025, merging the Tanzania Investment Centre (TIC) and the Export Processing Zones Authority (EPZA). TISEZA introduces a digital One-Stop Centre to simplify investment procedures, centralize services, and enhance operational efficiency.
The new authority offers comprehensive tax incentives including reduced corporate tax rates, tax exemptions for Special Economic Zone investments, and duty exemptions on capital goods, all structured to foster a favorable business environment for both foreign and domestic investors.
Key Tax Incentives
75% Import Duty Exemption: Deemed capital goods qualify for 75% reduction in import duties, significantly lowering equipment acquisition costs.
0% Import Duty on Project Capital: Zero import duty on:
- Project capital goods
- Plant & machinery
- Computers and computer accessories
- Raw materials for agriculture, animal husbandry, and fishing
- Replacement parts for priority sectors
VAT Deferment: Value-added tax deferment granted on project capital goods such as plant and machinery, improving cash flow during investment phase.
SEZ Tax Exemptions: Tax exemptions for investments within Special Economic Zones under the new SEZ Act 2025.
Reduced Corporate Tax Rates: Preferential corporate income tax rates for qualifying investments.
Eligibility Criteria
Minimum Capital Investment: USD 500,000 for foreign-owned enterprises OR USD 100,000 for locally-owned enterprises
Certificate of Incentives: Must obtain Certificate of Incentives from TISEZA (fee: USD 1,100)
Business Registration: Valid business registration in Tanzania through TISEZA One-Stop Centre
Investment Commitment: Demonstrated commitment to invest minimum capital and create economic value in Tanzania
TISEZA One-Stop Centre (Launched July 2025)
The digital One-Stop Centre provides centralized access to:
Business Registration: Streamlined online registration process
Permits & Licenses: All investment-related permits and licenses in one portal
Certificate of Incentives: Online application for tax incentive certification
Investment Approvals: Simplified approval workflow reducing bureaucratic delays
Support Services: Access to investment facilitation and aftercare services
Application Process
Step 1: Access Digital One-Stop Centre - Visit TISEZA digital platform (procedures.tic.go.tz redirects to TISEZA portal) for streamlined investment procedures.
Step 2: Verify Capital Requirements - Ensure you meet minimum capital investment: USD 500,000 (foreign) or USD 100,000 (local).
Step 3: Prepare Documentation - Gather business plan, proof of capital, sector information, and investment timeline.
Step 4: Apply for Certificate of Incentives - Submit application through One-Stop Centre with USD 1,100 fee for Certificate of Incentives.
Step 5: TISEZA Review - TISEZA evaluates application against minimum capital, sector priorities, and economic impact criteria.
Step 6: Receive Certificate - Upon approval, receive Certificate of Incentives granting access to duty exemptions, VAT deferment, and tax benefits.
Step 7: Import Capital Goods - Utilize 75% or 0% import duty exemptions when importing equipment and machinery for your project.
Step 8: Compliance & Aftercare - Maintain compliance with investment commitments and access TISEZA aftercare services for ongoing support.
Recent Developments (2025-2026)
TISEZA Launch (July 1, 2025): Merger of TIC and EPZA creates unified investment authority with enhanced efficiency and digital services.
SEZ Act 2025: New Special Economic Zones Act provides updated legal framework for SEZ tax incentives and operations.
Digital Transformation: One-Stop Centre digitalization simplifies procedures and reduces processing time for investors.
TIC-TRA Dialogue: TISEZA and Tanzania Revenue Authority committed to smooth, predictable tax framework for foreign investors.
Contact Information
Tanzania Investment and Special Economic Zones Authority (TISEZA)
Website: tiseza.go.tz
Procedures Portal: procedures.tic.go.tz (redirects to TISEZA)
Note: TISEZA replaced TIC (Tanzania Investment Centre) on July 1, 2025. Legacy TIC resources redirect to TISEZA portal.
Common Questions
TISEZA provides a comprehensive tax incentive package for businesses operating within Tanzania's Special Economic Zones including corporate tax holidays for up to 10 years, exemption from customs duties and VAT on imported capital goods, raw materials and building materials, withholding tax exemptions on certain payments, and stamp duty exemptions on specified legal instruments. Benefits are designed to reduce establishment costs and improve operational competitiveness.
Tanzania's Special Economic Zones accommodate a range of business activities including manufacturing, agro-processing, logistics and warehousing, mining beneficiation, and export-oriented services. Both foreign and domestic investors can apply to operate within SEZs. Businesses must meet minimum investment thresholds and demonstrate how their operations will contribute to Tanzania's export earnings, employment creation, or technology transfer objectives as defined by TISEZA regulations.
TISEZA designates zones across locations including Bagamoyo, Benjamin Mkapa, and Kigoma throughout mainland Tanzania and Zanzibar. Prioritized activities encompass manufacturing, agro-processing, textile production, and technology services with export orientation. Each zone offers infrastructure configurations suited to targeted industries. TISEZA coordinates zone-specific fiscal packages with the Tanzania Revenue Authority.
Zones provide pre-developed plots with electricity substations, water networks, telecommunications, and internal roads. Select zones offer constructed factory shells on competitive leases. The authority coordinates dedicated power supply through TANESCO and on-site customs clearance desks. These provisions reduce capital expenditure and commissioning timelines that frequently deter foreign direct investment in greenfield ventures.
References
- TISEZA Official Website. TISEZA (2025). View source
- TISEZA Special Economic Zones. TISEZA (2025). View source
- Tanzania Tax Incentives for EPZs Under SEZ Act 2025. TanzaniaInvest (2025). View source
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