Hotel Levy
File for Hotel LevyThis summary is based on The Hotel Levy Act No. 1 of 1995 (Revised 2025) and The Tax Administration and Procedures Act No. 7 of 2009. It outlines the rates, exemptions, and obligations for businesses registered under the Zanzibar Revenue Authority (ZRA).
Hotel Levy Rate Summary Table
| Category | Description | Rate |
| Hotels, Guesthouses, Restaurants, Tourist Vessels, Tour Operations | Chargeable value of services | 12% |
| Residential houses rented for tourism (including online platforms e.g., Airbnb | Rental value | 15% |
Applicable Laws
Value Added Tax (VAT)
Infrastructure Tax
Excise Duty
Hotel Levy
Restaurant Levy
Tour Operation Levy
Stamp Duty
Airport Service Charge
Seaport Service Charge
Petroleum Levy
Motor Vehicle Registration
Driving License
Road License
Land Lease and Property Tax
VAT on Digital Service
Tax Guides
Tax Calendar