Land Lease and Property Tax

File for Land Lease and Property Tax

Land Lease

  1. The Zanzibar Revenue Authority (ZRA) is charging the Land rent after receiving the Land lease agreement from the Commission for Land (COLA).
  2. The Lessee, after receiving the Land Lease agreement from COLA, will be required to visit the ZRA Office for registration.
  3. The Land rent is charged on or before the first date as mentioned in the Land lease agreement once a year.
  4. It is paid according to the rate as mentioned in the Land lease agreement.

Property Tax

  1. The property tax is paid by the owner of the property and is charged once a year.
  2. It is charged based on the Legal Notice (LN) No. 78 of 2023, which mentions the specific amounts of property tax to be paid annually as provided under section 7A (11) of the Property Tax Act No. 14 of 2008.
  3. The following properties shall be subject to the specific amount of property tax.
SNTYPE OF PROPERTYAMOUNT OF PROPERTY TAX ANNUALLY
1.Residential Storey buildings or condominiums.Tzs 10,000/= per storey or unit
2.Storey Business buildingsTzs 50,000/= per storey.
3.Other Business buildingsTzs 50,000/=
4.

Hotel Premises

(a) Five Stars Hotels

(b) Four Stars Hotel

(c) Three Stars Hotel

(d) Two Stars Hotel

(e) One Star Hotel

(f) Others

Tzs 500,000/=

Tzs 400,000/=

Tzs 300,000/=

Tzs 200,000/=

Tzs 100,000/=

Tzs 50,000/=

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