Value Added Tax (VAT), under The Value Added Tax Act No. 4 of 1998
• VAT registration threshold: Taxable turnover TZS 30. 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
|DESCRIPTION OF GOODS/ SUPPLIES||VAT RATES|
|Supply of taxable goods and services in Zanzibar||18%|
|Importation of taxable goods and services to Zanzibar||
|Exports of goods and services from Zanzibar||0%|