Tanzania capital gains tax calculator
Tanzania charges the gain on an investment realisation by a single instalment: 10% for a resident and 20% for a non-resident under section 115, and 30% on mineral and petroleum rights. DSE-listed shares, a unit trust redemption, the private residence and small agricultural land are excluded, and losses carry forward with no fixed year limit stated in the Act.
Work out the tax on a share, fund, crypto, land or mineral-rights disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the DSE, residence and agricultural exclusions and the per-year rates, and shows the arithmetic behind the figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Income Tax Act, Chapter 332 R.E. 2023.
Current rules
The rates behind the number
The section 115 single instalment and the exclusions by year
| Tax year | Resident | Non-resident | Mineral and petroleum rights | Private residence | Agricultural land |
|---|---|---|---|---|---|
| 2021 | 10% of the gain | 20% of the gain | 30% | Excluded (3 years owned and 3 years lived in, gain up to TZS 15m) | Excluded (under TZS 10m, farmed 2 of 3 years) |
| 2022 | 10% of the gain | 20% of the gain | 30% | Excluded (3 years owned and 3 years lived in, gain up to TZS 15m) | Excluded (under TZS 10m, farmed 2 of 3 years) |
| 2023 | 10% of the gain | 20% of the gain | 30% | Excluded (3 years owned and 3 years lived in, gain up to TZS 15m) | Excluded (under TZS 10m, farmed 2 of 3 years) |
| 2024 | 10% of the gain | 20% of the gain | 30% | Excluded (3 years owned and 3 years lived in, gain up to TZS 15m) | Excluded (under TZS 10m, farmed 2 of 3 years) |
| 2025 | 10% of the gain | 20% of the gain | 30% | Excluded (3 years owned and 3 years lived in, gain up to TZS 15m) | Excluded (under TZS 10m, farmed 2 of 3 years) |
| 2026 | 10% of the gain | 20% of the gain | 30% | Excluded (3 years owned and 3 years lived in, gain up to TZS 15m) | Excluded (under TZS 10m, farmed 2 of 3 years) |
| 2027 (planning) | 10% of the gain | 20% of the gain | 30% | Excluded (as above, unless amended) | Excluded (as above, unless amended) |
Rules and exclusions
| Rule | Value |
|---|---|
| Tax year | The calendar year for every person unless an entity is approved another twelve-month period (section 20(1)) |
| Charge | A single instalment on the realisation of an interest in land, petroleum or mineral rights, buildings, a licence or concessional right on reserved land, or shares or securities held in a resident entity (section 115) |
| Cost base | Acquisition, construction, improvement, maintenance, realisation and incidental expenditure, with NO inflation or indexation uplift (section 37(1)) |
| No records of the costs | A resident land or building realisation without records of the costs pays 3% of the incomings or the approved value, whichever is greater, instead of a rate on the gain (section 115(1)(b)) |
| DSE-listed shares and securities | Excluded from the investment-asset definition for a resident, or a non-resident controlling strictly under 25% of the issuer's controlling shares |
| Unit trust redemption | A unit holder's gain on redemption of a unit by a unit trust is exempt (section 10(u)) |
| Private residence | Excluded when owned continuously for 3 years or more AND lived in for a total of 3 years or more, unless the gain exceeds TZS 15,000,000 |
| Agricultural land | Excluded when the market value is strictly under TZS 10,000,000 at realisation and the land was used for agriculture for at least 2 of the prior 3 years |
| Crypto | Cryptoassets are not named in the investment-asset definition and no dedicated rule exists; the resident rate applies |
| Losses | An unrelieved net loss of one investment reduces another investment's net gain and a prior year's loss reduces a later year (section 36(3)); a loss may be used only once and no fixed number of carry-forward years is stated |
| Filing and payment | The instalment is reported within 14 days and paid within 30 days of realisation (section 115(2)-(3)); the annual return is due six months after the year of income, by 30 June of the following year (section 117(1)) |
Tables come from the source records retrieved 2026-09-19; each links back to the authority page above. Crypto has no dedicated Tanzanian rule: it is not named in the investment-asset definition, so the calculator applies the resident rate.
Questions
Tanzania capital gains questions
How much is capital gains tax in Tanzania?
A resident pays 10% of the gain on the realisation of an investment by a single instalment under section 115 of the Income Tax Act, Chapter 332 R.E. 2023. A non-resident pays 20% of the gain, and the realisation of mineral rights under section 73 or a petroleum right under section 82 pays 30%. Where a resident realises land or a building without records of the costs, the instalment is 3% of the incomings or the approved value of the asset, whichever is greater.
Do I pay capital gains tax when I sell DSE-listed shares?
No. Shares or securities listed on the Dar es Salaam Stock Exchange are excluded from the investment-asset definition when owned by a resident person, or by a non-resident who alone or with associates controls less than 25% of the issuer's controlling shares. Exactly 25% is not inside the exclusion, so a non-resident at 25% is taxed. A resident's DSE holding is excluded however large it is.
When do I pay the tax, and when is the return due?
The gain is charged by a single instalment when it is realised: it must be reported to the Commissioner within 14 days and paid within 30 days of the realisation (section 115(2) and (3)). The annual return for a year of income is due six months after it ends, by 30 June of the following year (section 117(1)). A resident whose income is only employment income subject to withholding, or only section 115(1) gains already charged, need not file unless the Commissioner requests one (section 118).
What is the capital gains tax rate in Tanzania?
Tanzania's year of income is the calendar year for every person (Income Tax Act, Chapter 332 R.E. 2023, section 20(1)), and a resident is taxed on a worldwide basis. The gain on the realisation of an interest in land, petroleum or mineral rights, buildings, a licence or concessional right on reserved land, or shares or securities held in a resident entity is charged by a single instalment under section 115: ten percent of the gain for a resident person, twenty percent for a non-resident, and thirty percent on mineral rights under section 73 and petroleum rights under section 82 (section 115(1)(a), (c) and (d)). For a resident individual whose income includes net gains from the realisation of investment assets, the First Schedule to the Act taxes the balance of total income at ten percent (First Schedule, paragraph 1(2) and (3)). Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f The Finance Act, No. 2 of 2026 amends Income Tax Act section 44 cost treatment and section 116 transfer-pricing penalty language; the reviewed Act does not amend section 115. This is the current 2026 baseline. Source: https://elibrary.osg.go.tz/items/76001fca-3ffd-4ce4-bf7e-08419024e649/full
How is the cost base worked out, and what happens without records of the costs?
Cost base: the cost of an asset is the acquisition expenditure (including construction, manufacture or production), expenditure on altering, improving, maintaining and repairing it, expenditure on realising it, and incidental acquisition and realisation expenditure (Income Tax Act, Chapter 332 R.E. 2023, section 37(1)). The Act contains no inflation or indexation adjustment. Special rule: where a resident person realises an interest in land or a building and does not have records of the costs of the assets, the single instalment is three percent of the incomings or the approved value of the asset, whichever is greater, under section 115(1)(b), a substitute charge rather than a rate on an ordinary gain. Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f
Is my private residence exempt?
Private residence exemption: a private residence of an individual owned continuously for three years or more and lived in by the individual continuously or intermittently for a total of three years or more is excluded from the investment-asset definition, other than a private residence realised for a gain in excess of fifteen million shillings. Both three-year tests are cumulative and the monetary edge is a strict ceiling on the gain. Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f
Is agricultural land exempt?
Agricultural land exemption: an interest in land held by an individual with a market value of less than ten million shillings at the time it is realised, used for agricultural purposes for at least two of the three years before realisation, is excluded from the investment-asset definition. The ten-million-shilling edge is strict: a market value of exactly ten million shillings is not exempt. Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f
Are DSE-listed shares exempt, and what about a non-resident controller?
Listed securities: shares or securities listed on the Dar es Salaam Stock Exchange owned by a resident person, or by a non-resident person who alone or with associates controls less than twenty five percent of the controlling shares of the issuer company, are excluded from the investment-asset definition. The control edge is strict: exactly twenty five percent is not inside the exclusion. Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f
How do capital losses work?
Losses: net gains from the realisation of investment assets of an investment for a year are the year's gains from that investment reduced by the year's losses of that investment, any unrelieved net loss of any other investment for the year, and any unrelieved net loss for a previous year of income of the investment or any other investment (Income Tax Act, Chapter 332 R.E. 2023, section 36(3)). A foreign source loss may reduce only an amount that includes foreign source gains (section 36(4)), and a loss that could be used in more than one calculation may be used only once (section 36(5)). The reviewed section states no fixed number of carry-forward years; the excess is an unrelieved net loss that reduces later years, so the calculator caps every offset at the gain it reduces and reports the excess to carry. Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f
When are the instalment and the return due?
Filing and payment: every person files a return of income not later than six months after the end of each year of income, which for the calendar-year individual is 30 June of the following year (Income Tax Act, Chapter 332 R.E. 2023, section 117(1)); section 118 does not require a return from a resident individual whose income consists exclusively of employment income subject to withholding or gains of the type in section 115(1), unless the Commissioner requests one. The single instalment itself is reported to the Commissioner within fourteen days, and paid within thirty days, from the date of realisation (section 115(2) and (3)). Amounts derived from gains on realisation of an asset by a unit holder on redemption of a unit by a unit trust are exempt under section 10(u). Source: https://elibrary.osg.go.tz/items/a06a89f8-16cc-4809-831e-4bf76ce0b35f