Stamp Duty
File for Stamp DutyThis document provides a detailed summary of the First to Fourth Schedules as extracted from The Stamp Duty Act No. 7 of 2017 (Consolidated 2025 Edition). It lists chargeable instruments, turnover schemes, transport operator taxes, and monthly stamp duty rates as defined by the Act.
FIRST SCHEDULE – LIST OF INSTRUMENTS AND PAYMENTS
| S/No. | Description of Instrument | Stamp Duty (TZS or %) | Person Liable to Pay |
| 1 | Acknowledgement of a debt | 5,000 | First person executing |
| 2 | Acknowledgement of receipt (value exceeds 50,000) | 5,000 | First person executing |
| 3 | Adoption Deed | 5,000 | Person first executing |
| 4 | Affidavit / Declaration | 5,000 | Deponee |
| 5 | Agreements | 0.5% | First person executing |
| 9 | Articles of Association of a Company | 20,000 | Appointor |
| 15 | Bill of Lading (airway bill, telex release) | 5,000 | Consignor or Agent |
| 21 | Capital Duty (Company share capital) | 0.5% (max 1,000,000) | Bearer |
| 27 | Conveyance / Transfer | 1% | Purchaser or Transferee |
| 31 | Debenture (mortgage or marketable security) | 0.5% (max 500,000) | Issuer |
| 45 | Land Lease | 1% for land lease, 0.5% for other lease | Lessee / Tenant |
| 50 | Memorandum of Association | 20,000 | Company |
| 53 | Partition | 0.5% | Parties to it (based on share) |
| 54 | Partnership Deed | 20,000 | All persons executing |
| 57 | Power of Attorney | 5,000 | Person executing |
| 65 | Transfer of Shares | 1% | Transferee |
| 68 | Transfer of Stock | 0.1% | Purchaser or Transferee |
SECOND SCHEDULE – ANNUAL TURNOVER SCHEME
| Item No. | Annual Turnover (TZS) | Duty Payable (TZS) |
| 1 | Up to 5,000,000 | NIL |
| 2 | Above 5,000,000 – 7,500,000 | 100,000 |
| 3 | 7,500,000 – 10,000,000 | 200,000 |
| 4 | 10,000,000 – 12,500,000 | 300,000 |
| 5 | 12,500,000 – 15,000,000 | 400,000 |
| 6 | 15,000,000 – 25,000,000 | 700,000 |
| 7 | 25,000,000 – 35,000,000 | 1,000,000 |
| 8 | 35,000,000 – 45,000,000 | 1,300,000 |
| 9 | 45,000,000 – 50,000,000 | 1,600,000 |
THIRD SCHEDULE – TRANSPORT OPERATORS
| No. | Description of Operator | Turnover Tax (TZS) |
| 1 | Passengers / School and Staff Car | 300,000 |
| 2 | Three-wheeled vehicle | 150,000 |
| 3 | Private hire (1–6 passengers) | 375,000 |
| 4 | Private hire (above 6 passengers) | 525,000 |
| 5 | Vehicle 8–14 passengers | 187,500 |
| 5 | Vehicle 15–24 passengers | 375,000 |
| 5 | Vehicle 25–36 passengers | 450,000 |
| 5 | Vehicle 37 passengers and above | 525,000 |
| 6 | Taxi-cabs | 300,000 |
| 7 | Driving school | 300,000 |
| 8 | Goods vehicle (4–7 tonnes) | 375,000 |
| 8 | Goods vehicle (8–9 tonnes) | 525,000 |
| 8 | Goods vehicle (10 tonnes and above) | 750,000 |
FOURTH SCHEDULE – MONTHLY STAMP DUTY
| No. | Annual Turnover Description | Monthly Duty |
| 1 | Turnover above 50 million up to below VAT registration threshold | 3% of total supply or not less than TZS 135,000 per month (whichever is greater) |
