Tanzania's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is residents 30%; non-residents 15-30%.
The standard VAT/GST (or equivalent consumption tax) rate is 18 mainland (16 for certain B2C); 15-18 Zanzibar. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Tanzanian tax resident if they have a permanent home in Tanzania and visit during the year, or - lacking a permanent home - are present in Tanzania 183 days in the year, or average 122 days per year across the current and preceding two years. Residents are taxed on worldwide income; non-residents only on Tanzania-source income.
Tanzania has genuine CFC provisions: the attributable income (less distributions) of a controlled foreign trust or corporation is included in the income of the Tanzanian "controlling person." A separate anti-avoidance measure lets the Commissioner deem 30% of an entity's profits as distributed if no distribution occurs within 12 months after the accounting period ends - resident entities already covered under the CFC rules are exempted from this deemed-distribution provision to avoid double-counting.
Interest deductibility for an "exempt-controlled resident entity" (a resident entity where 25% or more of underlying ownership is held by tax-exempt bodies, approved retirement funds, charities, non-residents, or their associates) is restricted where the debt-to-equity ratio exceeds 7:3 (equivalent to roughly 2.33:1). The definition of "equity" was expanded to include positive retained earnings (previously limited to paid-up share capital only). Non-deductible interest amounts can be carried forward.
Tanzania's treaty network is limited, with double tax treaties in force with Canada, Denmark, Finland, India, Italy, Norway, South Africa, Sweden, and Zambia.