Stamp Duty

File for Stamp Duty

This 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 InstrumentStamp Duty (TZS or %)Person Liable to Pay
1Acknowledgement of a debt5,000First person executing
2Acknowledgement of receipt (value exceeds 50,000)5,000First person executing
3Adoption Deed5,000Person first executing
4Affidavit / Declaration5,000Deponee
5Agreements0.5%First person executing
9Articles of Association of a Company20,000Appointor
15Bill of Lading (airway bill, telex release)5,000Consignor or Agent
21Capital Duty (Company share capital)0.5% (max 1,000,000)Bearer
27Conveyance / Transfer1%Purchaser or Transferee
31Debenture (mortgage or marketable security)0.5% (max 500,000)Issuer
45Land Lease1% for land lease, 0.5% for other leaseLessee / Tenant
50Memorandum of Association20,000Company
53Partition0.5%Parties to it (based on share)
54Partnership Deed20,000All persons executing
57Power of Attorney5,000Person executing
65Transfer of Shares1%Transferee
68Transfer of Stock0.1%Purchaser or Transferee

SECOND SCHEDULE – ANNUAL TURNOVER SCHEME

Item No.Annual Turnover (TZS)Duty Payable (TZS)
1Up to 5,000,000NIL
2Above 5,000,000 – 7,500,000100,000
37,500,000 – 10,000,000200,000
410,000,000 – 12,500,000300,000
512,500,000 – 15,000,000400,000
615,000,000 – 25,000,000700,000
725,000,000 – 35,000,0001,000,000
835,000,000 – 45,000,0001,300,000
945,000,000 – 50,000,0001,600,000

THIRD SCHEDULE – TRANSPORT OPERATORS

No.Description of OperatorTurnover Tax (TZS)
1Passengers / School and Staff Car300,000
2Three-wheeled vehicle150,000
3Private hire (1–6 passengers)375,000
4Private hire (above 6 passengers)525,000
5Vehicle 8–14 passengers187,500
5Vehicle 15–24 passengers375,000
5Vehicle 25–36 passengers450,000
5Vehicle 37 passengers and above525,000
6Taxi-cabs300,000
7Driving school300,000
8Goods vehicle (4–7 tonnes)375,000
8Goods vehicle (8–9 tonnes)525,000
8Goods vehicle (10 tonnes and above)750,000

FOURTH SCHEDULE – MONTHLY STAMP DUTY

No.Annual Turnover DescriptionMonthly Duty
1Turnover above 50 million up to below VAT registration threshold3% of total supply or not less than TZS 135,000 per month (whichever is greater)

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