Tanzania has extended VAT obligations to non-resident digital service providers and marketplaces, effective 1 July 2026, with new filing deadlines. The Finance Act 2026 treats online intermediaries as suppliers, requiring them to charge, collect and remit 18% VAT to the Tanzania Revenue Authority.
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1stopVAT · 1 day ago
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Key Takeaways
From 1 July 2026, online marketplaces and digital intermediaries in Tanzania are treated as suppliers of digital services for VAT purposes, responsible for charging, collecting and remitting 18% VAT.
The current VAT rate on digital services in Tanzania is 18%.
Non-resident providers must file their VAT returns by the 20th of the month following the reporting period, an extension from the previous 7th.
No VAT registration threshold applies; all digital service providers and marketplaces must register before the end of 2022 and file returns monthly.
Digital services such as advertising, digital intermediation, download or streaming video and music, cloud or SaaS software, data storage, e-news, e-learning, online gambling, and websites hosting are taxable under Tanzania's VAT Act.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 14 July 2026. It relates to VAT developments in Tanzania. The original source is VatCalc.
