Tanzania · TRA VAT Return
Tanzania VAT Return — box-by-box guide
Tanzania imposes VAT at 18% under the Value Added Tax Act (Cap. 148), administered by the Tanzania Revenue Authority (TRA). Businesses with annual taxable turnover exceeding TZS 100 million must register and file monthly returns by the 20th of the following month. Exports of goods and services are zero-rated. HelloBooks computes every box from your ledger and pre-populates the TRA return for review.
TRA VAT Return — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Standard rated supplies (18%) | Total value of taxable supplies subject to the standard 18% VAT rate, net of VAT. Covers goods and services supplied in Tanzania Mainland and Zanzibar to which VAT applies. |
| Box 2 | Output VAT (18%) | VAT charged on standard rated supplies — Box 1 × 18%. This is the VAT collected from customers and payable to the Tanzania Revenue Authority. |
| Box 3 | Zero-rated supplies (exports) | Exports of goods outside Tanzania, international freight and passenger transport, and qualifying international services — taxable at 0%. Input VAT on related costs remains recoverable. |
| Box 4 | Exempt supplies | Supplies exempt from VAT under the First Schedule to the VAT Act (Cap. 148) — e.g. unprocessed food, water supply, medical services, educational services, and financial services. |
| Box 5 | Standard rated purchases | Total value of taxable purchases on which 18% Tanzanian VAT was charged by suppliers. Used to compute deductible input VAT. |
| Box 6 | Input VAT deductible | VAT paid on business purchases that can be offset against output VAT. Partial exemption apportionment applies where both taxable and exempt supplies are made. |
| Net VAT | Net VAT payable / (refundable) | Box 2 minus Box 6. A positive balance is remitted to the TRA by the 20th of the following month. Exporters and certain other taxpayers may apply for an input VAT refund. |
Key facts for Tanzania VAT
- Standard rate
- 18%
- Zero rate
- 0% — exports and international services
- Filing frequency
- Monthly
- Deadline
- 20th of the month following the tax period
- Registration threshold
- TZS 100,000,000 (100 million) per year
- Filing portal
- TRA Taxpayer Portal (taxpayerportal.tra.go.tz)
- Governing authority
- Tanzania Revenue Authority (TRA)
- Governing law
- Value Added Tax Act (Cap. 148)
Page last reviewed: 2026-06-16.