Infrastructure Tax

File for Infrastructure Tax

It is a tax which shall be collected and allocated to be infrastructure services in Zanzibar. The sources of Infrastructure tax shall be:

  1. Guest stayed in any hotel reside in Zanzibar, the rate ranges from $ 1 to $ 5 per person per day depend of the hotel star rate.
  2. A room located under water at a rate of $ 10 per person per day
  3. Petroleum Products (Diesel & Petrol) at rate of Tsh 100 per litre.
  4. Electricity supply at the rate of 2% of the supply net value.

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