- Tanzania’s 2026 Regulations impose excise duty rules on nonresident digital service providers, effective July 1, 2026, including registration, filing, sourcing, and payment obligations.
- The rules mainly target services supplied to Mainland Tanzania residents who are not already registered or required to file excise returns for the same service.
- Covered services include electronic communication services taxed at 17%, pay-TV/subscription video-on-demand at 7%, money transfer and payment services at 10%, and online ads for betting, gaming, or lotteries at 10%.
- The Regulations also set sourcing indicators to determine when a service is treated as supplied in Mainland Tanzania.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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