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). Registration is compulsory on either of two turnover tests — a twelve-month limit, or a lower six-month limit measured over the six months ending at the close of the previous month — so check the amounts in force with the TRA. Registered businesses 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
- Two alternative turnover tests — a twelve-month limit, and a lower six-month limit measured over the six months ending at the close of the previous month; confirm the TZS amounts in force with the TRA
- 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.