WHT obligation identification, monthly reconciliations, semi-annual returns, DTA benefit application, and tax credits management for all payment types.
Identification of WHT obligations, monthly reconciliations, semi-annual returns, and tax credits management for all payment types under Tanzania's Income Tax Act.
| Payment Type | WHT Rate |
|---|---|
| Service fees (corporates) | 5% |
| Service fees (individuals) | 5% |
| Dividends (listed companies) | 5% |
| Dividends (other) | 10% |
| Interest | 10% |
| Rent (land & buildings) | 10% |
| Royalties | 15% |
| Payment Type | Rate |
|---|---|
| Management fees | 15% |
| Technical service fees | 15% |
| Dividends | 10% |
| Royalties | 15% |
| Interest | 10% |
*DTA rates may apply. Contact us for DTA treaty analysis.
Incorrect or missed withholding tax is one of Tanzania's most common TRA audit findings. Let us manage yours correctly.