Establishing a trust under The Trustees’ Incorporation Act [CAP 318 R.E. 2023] is one of the most effective statutory mechanisms for long-term asset protection, estate planning, corporate structuring, and multi-generational wealth preservation in Tanzania. Navigating the legal, structural, and procedural mandates enforced by the Registration, Insolvency and Trusteeship Agency (RITA) ensures that family estates, real…
On 31 October 2025, the Government of Tanzania published the Electricity (Development of Small Power Projects) (Amendment) Rules, GN No. 640 of 2025 (the “SPP Amendments”). These amendments fundamentally revise the 2020 SPP framework (G.N No. 491 of 2020), ushering in a new era of regulatory transparency, grid stability, and strategic renewable energy integration. These changes are not…
Executive Summary Tanzania’s mining sector reached a defining moment with the formal signing of a State Participation Agreement between the Government of Tanzania and Helium One Global Limited, establishing the joint venture company Songwe Helium Limited. This agreement transitions the long-anticipated Southern Rukwa Helium Project from exploration into commercial development, and in doing so it…
If a Zanzibar Revenue Authority (ZRA) objection decision goes against you, the dispute is far from over. The Zanzibar Tax Appeals Act, No. 1 of 2006 (as amended through 2021) provides a dedicated appeal architecture independent of the Mainland TRAB / TRAT system. This article unpacks the architecture, the timelines, and the procedural rules every taxpayer should…
This FAQ collects the questions our clients most frequently ask when faced with a tax decision from the Tanzania Revenue Authority. The answers are stated as at 2026 and reflect the Tax Administration Act, Cap. 438 (R.E. 2023), the Tax Revenue Appeals Act, Cap. 408, and the Finance Act, 2024. 1. What is a “tax…
Litigation through TRAB, TRAT and the Court of Appeal of Tanzania can take five years or more. For most commercial taxpayers, the cost of capital tied up in a one-third deposit, the management distraction, and the uncertainty of outcome make settlement a far more compelling option than a public trial. Tanzanian law now supports several settlement pathways,…
An objection decision from the Commissioner General is not the end of the road. Tanzania’s tax appeal architecture, governed by the Tax Revenue Appeals Act, Cap. 408, gives taxpayers three further forums in which to vindicate their position: the Tax Revenue Appeals Board (TRAB), the Tax Revenue Appeals Tribunal (TRAT), and the Court of Appeal of Tanzania. The architecture…
The single most consequential decision a Tanzanian taxpayer makes after receiving an adverse assessment is not whether to object — it is how to fund the deposit required to keep the objection alive. The one-third tax deposit rule under the Tax Administration Act, Cap. 438, has sunk many otherwise meritorious disputes. This article unpacks the rule, the waiver discretion, and the…
Executive Summary On 24 March 2026, the Government of Tanzania signed a package of large-scale mining agreements with Panda Hill Tanzania Limited to develop the Panda Hill Niobium Project in Mbeya Region — a transaction that, when commissioned, will make Tanzania the world’s fourth-largest niobium producer, with planned annual output of approximately 100,000 tonnes and…
Contents 1. Tanzania’s Gold Sector — Context Tanzania is Africa’s fourth-largest gold producer. In 2024, the country produced a record 60,000 kg of gold, generating export revenues of approximately USD 3.84 billion — a 44% increase on 2023, driven by surging global prices. Gold accounts for more than 50% of Tanzania’s total mineral revenues and roughly 42% of…