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Tanzania Approves Budget for 2022/23 Including New Measures for Taxing Digital Services

05 July 2022

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Approved Changes

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Tanzania

According to an update from the Parliament of Tanzania, the Finance Bill 2022 was approved on 28 June 2022, containing the measures for the Budget for 2022/23. The main tax measures include the following: The introduction of a digital service tax at the rate of 2% on the income of non-resident digital (electronic) service providers received from individuals in Tanzania in respect of services rendered through a digital market place, which is payable on a monthly basis by the 7th day of the following month, as well as the addition of the following relevant definitions: "digital market place" means a...