ZANZIBAR REVENUE AUTHORITY
"Tulipe Kodi kwa Maendelo ya Zanzibar"
Value Added Tax ( VAT )
- VAT registration threshold: Taxable turnover TZS 50. Millions and above.
- Hotels: To be registered for VAT, it should have the charging rate of atleast USD 100 and above for accommodation (BB) per person per night.
- Zero Rated Supplies: Provided under the First Schedule of the VAT Act No. 4 of 1998
- Exempt Supplies and Imports: Provided under the Second Schedule of the VAT Act No. 4 of 1998
- Special Relief: Provided under the Third Schedule of the VAT Act No. 4 of 1998
Value Added Tax (VAT), under The Value Added Tax Act No. 4 of 1998
| DESCRIPTION OF GOODS/ SUPPLIES | VAT RATES |
|---|---|
| Supply of taxable goods and services in Zanzibar | 15% |
| Importation of taxable goods and services to Zanzibar | 15% |
| Exports of goods and services from Zanzibar | 0% |
"Tulipe Kodi kwa Maendeleo ya Zanzibar"
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Contact Details
P. O, BOX 2072, Mazizini- Zanzibar
Opening Hours:
Mon – Fri: 8:00 am – 5:00 pm
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