We provide a wealth of publications by PwC Tanzania providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
Indirect Tax Alert – Non-Resident Electronic Service Suppliers: New Excise Duty and VAT Obligations
The Finance Act 2026 has introduced important indirect tax changes in Tanzania for non-resident suppliers of electronic and digital services. Effective 1 July 2026, the new rules expand excise duty and VAT obligations in Mainland Tanzania, while Zanzibar’s VAT regime for non-resident electronic service suppliers is now operational, with a transition period to 1 January 2027. Businesses offering digital services or operating platforms and marketplaces should assess their exposure promptly, as the changes broaden the scope of taxable supplies and shift certain compliance obligations to intermediaries.
