Digital Marketplace Tax

S.116 ITA Cap 332 R.E.2023 — 2% tax on gross payments from Tanzania individuals to non-resident digital service providers.

Who this applies to: Non-resident persons receiving payments from Tanzania individuals (not in the course of business) for electronic/digital services. Rate: 2% of gross payment (excluding VAT). Self-assessed — no withholding agent.

Gross Payment Received from Tanzania Individuals This Month (TZS, excluding VAT)

Month of Income

Year