Hotel Levy

File for Hotel Levy

This 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

CategoryDescriptionRate
Hotels, Guesthouses, Restaurants, Tourist Vessels, Tour OperationsChargeable value of services12%
Residential houses rented for tourism (including online platforms e.g., AirbnbRental value15%

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 Land Lease and Property Tax VAT on Digital Service Tax Guides Tax Calendar