As of July 1, 2025, Tanzania revolutionized its investment landscape. The government officially merged the Tanzania Investment Centre (TIC) and the Export Processing Zones Authority (EPZA) to create a singular, streamlined regulator: the Tanzania Investment and Special Economic Zones Authority (TISEZA).
For partners at RIVE&Co and global investors, this shift represents a move toward a “One-Stop Facilitation Centre” that is fully digitized, reducing bureaucratic red tape and offering some of the most competitive incentives in East Africa.
1. What is TISEZA? The Digital Gateway
TISEZA is now the sole apex body for investment in Tanzania. Under the 2025 Act, all investors—whether seeking incentives or not—are required to register with the Authority before commencing operations.
The One-Stop Advantage
The TISEZA headquarters houses “desks” from all critical regulatory bodies, allowing for parallel processing of:
- Business Licensing: BRELA integration for swift incorporation.
- Taxation: TRA officials for TIN, VAT, and Customs facilitation.
- Immigration & Labour: Streamlined Class A (Investor) and Class B (Expatriate) permits.
- Environmental Compliance: On-site NEMC coordination for impact assessments.
2. Minimum Investment Capital Thresholds (2026)
The new law maintains tiered entry points to encourage diverse investment scales:
| Investor Category | Minimum Capital Requirement | Key Benefit |
| Local (Tanzanian Citizens) | US$ 50,000 | Full access to DDI incentives |
| Foreign & Joint Ventures | US$ 500,000 | Full FDI Certificate of Incentives |
| Strategic Investors (Local) | US$ 20 Million | Negotiated bespoke tax breaks |
| Strategic Investors (Foreign) | US$ 50 Million | Cabinet-level policy support |
| Special Strategic Investors | US$ 300 Million+ | Custom infrastructure & long-term stability |
3. Categorized Incentives: Fiscal & Non-Fiscal
Tanzania’s 2026 incentive regime is designed to lower “entry pain” and protect long-term capital.
A. Fiscal (Tax) Incentives
- Import Duty Exemptions: 100% duty exemption on capital goods and machinery.
- VAT Deferment: Available for projects where VAT on capital assets exceeds TZS 20 Million.
- SEZ Special Breaks: Investors in designated Special Economic Zones (like Bagamoyo or Kwala) enjoy a 10-year Corporate Income Tax holiday and WHT exemptions on dividends.
- Repatriation: Guaranteed right to transfer 100% of profits and capital in freely convertible currency.
B. Non-Fiscal (Operational) Incentives
- Automatic Immigration Quota: Every TISEZA-registered project is entitled to an automatic quota of 5 foreign nationals.
- Land Derivative Rights: Foreigners access land for up to 99 years via the National Land Bank.
- International Guarantees: Protection against non-commercial risks through MIGA and ICSID.
4. The Investor’s Compliance Calendar (Post-Registration)
Registration is just the first step. At RIVE&Co, we advise clients to follow this mandatory compliance cycle to maintain their Certificate of Incentives:
Annual & Periodic Obligations
- Quarterly Progress Reports: Investors must submit performance updates to TISEZA regarding capital spent and jobs created.
- Beneficial Ownership (BO) Disclosure: Under the Companies Act, any change in “Ultimate Beneficial Owners” must be filed with BRELA within 30 days.
- Local Content Reporting: Specialized sectors (Mining, Oil & Gas) require annual reports on local purchasing and Tanzanian staff training.
- NEMC Audits: Annual environmental audits are mandatory for industrial and high-impact projects.
5. Registration Checklist for RIVE&Co Clients
To apply via the TISEZA Online Portal, ensure you have the following:
- Corporate Docs: Certificate of Incorporation and MEMARTS.
- Business Plan: 5-year projections (Capex, Opex, and Job Creation).
- Financial Proof: Bank statements or a sanctioned loan term sheet.
- Site Proof: Title deed or a lease agreement of at least 3 years.
- Board Resolution: Explicitly approving the TISEZA registration.
- Processing Fee: US$ 1,100 (payable upon approval).
Legal Protection and Stability
The 2025 Act explicitly prohibits nationalization without “prompt, fair, and adequate compensation.” Tanzania’s 2026 economic outlook remains strong, with a projected GDP growth of 6.1%, making it one of the most stable destinations for capital in sub-Saharan Africa.
The Definitive Guide to TISEZA and New Investment Incentives
Executive Summary
As of July 1, 2025, Tanzania revolutionized its investment landscape. The government officially merged the Tanzania Investment Centre (TIC) and the Export Processing Zones Authority (EPZA) to create a singular, streamlined regulator: the Tanzania Investment and Special Economic Zones Authority (TISEZA).
For partners at RIVE&Co and global investors, this shift represents a move toward a “One-Stop Facilitation Centre” that is fully digitized, reducing bureaucratic red tape and offering some of the most competitive incentives in East Africa.
1. What is TISEZA? The Digital Gateway
TISEZA is now the sole apex body for investment in Tanzania. Under the 2025 Act, all investors—whether seeking incentives or not—are required to register with the Authority before commencing operations.
The One-Stop Advantage
The TISEZA headquarters houses “desks” from all critical regulatory bodies, allowing for parallel processing of:
- Business Licensing: BRELA integration for swift incorporation.
- Taxation: TRA officials for TIN, VAT, and Customs facilitation.
- Immigration & Labour: Streamlined Class A (Investor) and Class B (Expatriate) permits.
- Environmental Compliance: On-site NEMC coordination for impact assessments.
2. Minimum Investment Capital Thresholds (2026)
The new law maintains tiered entry points to encourage diverse investment scales:
| Investor Category | Minimum Capital Requirement | Key Benefit |
| Local (Tanzanian Citizens) | US$ 50,000 | Full access to DDI incentives |
| Foreign & Joint Ventures | US$ 500,000 | Full FDI Certificate of Incentives |
| Strategic Investors (Local) | US$ 20 Million | Negotiated bespoke tax breaks |
| Strategic Investors (Foreign) | US$ 50 Million | Cabinet-level policy support |
| Special Strategic Investors | US$ 300 Million+ | Custom infrastructure & long-term stability |
3. Categorized Incentives: Fiscal & Non-Fiscal
Tanzania’s 2026 incentive regime is designed to lower “entry pain” and protect long-term capital.
A. Fiscal (Tax) Incentives
- Import Duty Exemptions: 100% duty exemption on capital goods and machinery.
- VAT Deferment: Available for projects where VAT on capital assets exceeds TZS 20 Million.
- SEZ Special Breaks: Investors in designated Special Economic Zones (like Bagamoyo or Kwala) enjoy a 10-year Corporate Income Tax holiday and WHT exemptions on dividends.
- Repatriation: Guaranteed right to transfer 100% of profits and capital in freely convertible currency.
B. Non-Fiscal (Operational) Incentives
- Automatic Immigration Quota: Every TISEZA-registered project is entitled to an automatic quota of 5 foreign nationals.
- Land Derivative Rights: Foreigners access land for up to 99 years via the National Land Bank.
- International Guarantees: Protection against non-commercial risks through MIGA and ICSID.
4. The Investor’s Compliance Calendar (Post-Registration)
Registration is just the first step. At RIVE&Co, we advise clients to follow this mandatory compliance cycle to maintain their Certificate of Incentives:
Annual & Periodic Obligations
- Quarterly Progress Reports: Investors must submit performance updates to TISEZA regarding capital spent and jobs created.
- Beneficial Ownership (BO) Disclosure: Under the Companies Act, any change in “Ultimate Beneficial Owners” must be filed with BRELA within 30 days.
- Local Content Reporting: Specialized sectors (Mining, Oil & Gas) require annual reports on local purchasing and Tanzanian staff training.
- NEMC Audits: Annual environmental audits are mandatory for industrial and high-impact projects.
5. Registration Checklist for RIVE&Co Clients
To apply via the TISEZA Online Portal, ensure you have the following:
- Corporate Docs: Certificate of Incorporation and MEMARTS.
- Business Plan: 5-year projections (Capex, Opex, and Job Creation).
- Financial Proof: Bank statements or a sanctioned loan term sheet.
- Site Proof: Title deed or a lease agreement of at least 3 years.
- Board Resolution: Explicitly approving the TISEZA registration.
- Processing Fee: US$ 1,100 (payable upon approval).
Legal Protection and Stability
The 2025 Act explicitly prohibits nationalization without “prompt, fair, and adequate compensation.” Tanzania’s 2026 economic outlook remains strong, with a projected GDP growth of 6.1%, making it one of the most stable destinations for capital in sub-Saharan Africa.
This article is for general informational purposes only and does not constitute legal advice. For specific advice regarding your immigration status or business needs in Tanzania, please contact the author our partner Sunday Ndamugoba at sunday@rive.co.tz