H.E. president Samia Suluhu Hassan"Tanzania is no doubt, a great place to invest in Africa today. There are unlimited investment and business opportunities which you are invited to explore. For over the past decade we have put in place the most conducive investment environment you can think of. We have flung our doors wide open for anyone interested to bring his money and do business with us in Tanzania. There are no restrictions or preconditions attached. You just bring your capital, Technology and Management Skills, and you do business. In addition, Tanzania is a gateway to six landlocked countries in Eastern and Central Africa. It provides natural access to the Democratic Republic of Congo, Rwanda, Burundi, Zambia, Malawi and Uganda. Investing in Tanzania therefore gives you the advantage and opportunity to access markets in all these countries. On behalf of the People of Tanzania, I extend a warm Welcome!!" JAKAYA MRISHO KIKWETE

Tanzania posses vast natural resources and is endowed with unique comparative advantages thus offering exceptionally attractive opportunities to investors. After three decades of a centrally planned and state run economy, Tanzania has now privatised state-owned business enterprises and liberalised all spheres of economic activity and put in place a business-friendly environment backed by enabling legislation and facilitative frame-work.


Available Investment Opportunities

1. Manufacturing industries

Agro-based industries, food processing and beverages, general processing and canning, textiles and leather goods, steel and metal engineering, cement and ceramics, electrical and electronic engineering, printing and publishing, pharmaceuticals, processing and canning of fish and other marine products, fishnets, packaging, bottles and glassware, paints and automotive engineering.

2. Petroleum and mining

Exploration and production of oil and gas, gold, diamonds, gemstones including tanzanite, base metals and a host of other minerals. Tanzanite is a precious gem found only in Tanzania.

3. Construction

Hotels and other tourist accommodation, residential houses, commercial buildings, warehouses and industrial sheds, estates and factory buildings, roads and economic infrastructure, schools, hospitals, water supply and other social infrastructure.

4. Transport

Road and rail haulage, coastal and inland water-ways shipping, air charters and domestic & regional airlines.

5. Transit trade

All activities relating to transit of goods to neighbouring countries, and to the re export of goods.

6. Computers and high-tech industries

Activities relating to the manufacture, assembly, marketing, servicing, utilisation, and human resources development in computers and information technology and related fields.

7. Agriculture

Export oriented large scale production of cotton, coffee, cocoa, tea, sisal, tobacco, pyrethrum, coconuts, wheat, cashew nuts, cloves, palm oil, sugar, castor oil, gum Arabica, essential oils, fruits & vegetables, cardamom and other spices, fresh cut flowers etc. Production of food crops such as rice, maize, barley and other cereals, beans, peas and pulses, plantains, cassava, potatoes etc.

8. Livestock production

Heifer breeding, dairy farming, beef ranching sheep and goat keeping, piggery and poultry raring, bee-keeping, domestic pets etc

9. Natural resources

Forestry, fishing and fish farming, game cropping for commercial purposes, wildlife ranching.

10. Tourism

Operation of tourist hotels, lodges and related services, restaurants. Tour operators, photographic etc

For more information please visit the following sites: Tanzania Investment Centre



For purpose of incentives, investments are separated into two categories:

1. Lead Sectors

Agriculture, Mining, Infrastructure ( e.g. Road Construction, Bridges, Airports, Generation of Electricity, Telecommunications, Water Services, Back up Services to Mining and the like ) and Export Processing Zones.

2. Priority Sectors

Air Aviation, Commercial Buildings, Commercial Development and Microfinance Banks, Export Processing, Geographical special development areas, Human Resources Development, Manufacturing, Natural Resources including fishing, Rehabilitation and Expansion, Radio and Television Broadcasting, Tourism and Tour Operations.


To qualify for and obtain TIC Certificate of Incentives minimum fixed investment cost for New, Rehabilitation and Expansion Projects should be at least US $100,000 for projects which are owned 100% or majority shareholders by Tanzanian citizen(s) and US $300,000 for projects which are 100% or majority shareholders owned by non-Tanzanian citizen(s) or a company which is incorporated under laws of any country other than Tanzania.



    1. The recognition of private property and protection against any non-commercial risks, Tanzania is an active member of MIGA (Multilateral Investment Guarantees Agency). Likewise Tanzania is also a member of The International Centre for Settlement of Investment Disputes (ICSID) so investors have unrestricted rights to International arbitration in case of dispute with government.
    2. Reduced import tariff on project capital items (5% import duty for investments in priority sectors and ZERO% for investment in Lead Sectors).
    3. Favourable investment allowances and deductions i.e. capital allowance (100%) on industrial buildings, plant and machinery and on agricultural expenditure.
    4. Deferment of VAT payment on project capital goods as defined in the tariff book and its relevant annexes deferred VAT to be shown on monthly return after which it will be extinguished unless it is discovered otherwise after audit.
    5. Imports Duty drawback on raw materials.
    6. Zero-rated VAT on Mining inputs, Agriculture inputs, goods manufactured for exports, foodstuff and tourism.
    7. Straight line accelerated depreciation allowance on capital goods.
    8. Up to five years carryover of all business losses against future profits.
    9. Up to five years carryover of all business losses against future profits.
    10. A reasonable corporate tax rates 30% and low withholding tax on loan interest payments.
    11. The unrestricted right to transfer outside the country 100% of foreign exchange earned profits and capital.
    12. The ease of obtaining other permits such as Residence/Work Permits, industrial licence, trading licence etc. through one-stop-shop operation of TIC.
    13. Automatic permits for employing an initial quota of 5 foreign nationals on the project holding Certificates of Incentives.



1. Types of Licence offered:

      • § Prospecting Licence
      • § Retention Licence
      • § Special Mining Licence
      • § Mining Licence
      • § Gemstone Mining Licence

2. Applicable Law:

      • § The Mining Act, 1998
      • 3. Incentives Offered:
      • § Zero rated duty on capital goods, spare-parts, vehicles and supplies until first production anniversary, thereafter reverts to 5%
      • § Zero-rated VAT on all items above
      • § Zero rated Capital Gains tax
      • § Capital allowance 100% with an addition of 15% capital allowance
      • § Indefinite carryover of losses
      • § Corporation tax 30%
      • § Withholdong tax on management 3%

4. Areas of Investment:

      • § Mineral Exploration and Mining
      • § Mining Services
      • § Value addition Activities
      • § Minerals Trading

5. Royalities:

      • § 3% all minerals except Diamonds which is 5%
      • § No tax, Duty, fees or other fiscal import on dividends

6. Contacts:

Permanent Secretary
Ministry of Energy and Minerals
P.O.Box 2000
Dar es Salaam, Tanzania
Tel: 255-22-2137142
Fax: 255-22-2116719
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.



The incentives are the same as in mining


In addition to the incentives provided to holders of Certificates of Incentives item in "ECONOMIC INFRASTRUCTURE" all essential Hotels facilities are treated as capital goods as spelt out in the Capital Goods schedule annexure.


    • § Zero-rated duty on capital goods, all farm implements, fertilizers, pesticades etc
    • § Zero-rated VAT on capital goods, all farm implements, fertilizers, pesticades etc
    • § Other incentives as under item in "ECONOMIC INFRASTRUCTURE"


    1. Long exploration period of 4 (initial) 4 (first extension) and 3 (second extension) years, totalling 11 years.
    2. Relatively large exploration areas. Normally, a license consists of 60 blocks (a block being 5 × 5 minutes), however each PSA can consist more than one exploration license.
    3. Fully negotiable work program and economic terms (cost oil recovery and profit oil split)
    4. Maximum TPDC participation is capped at 20% from former 50%
    5. Income Tax and Royalty paid for by TPDC on behalf of the concessionary company
    6. No signature or production bonus payment
    7. Full allowance for unrecovered exploration costs incurred under earlier PSA's in any contract area by the same companies that makes a discovery in a subsequent PSA (No ring-fencing)
    8. No import taxes on all equipment used in petroleum exploration
    9. No foreign exchange restrictions
    10. Recourse to international arbitration provided for
    11. Economic basement interpretation allowed for determination of exploration well total depth



1. In order to enable the Centre to process your application and co-ordinate your application and co-ordinate your project activities in the future, you are requested to submit along with your application 3 copies of a simple business plan containing the following information among other things:

      • § Investors profile
      • § Project Investment cost
      • § Sources of finance
      • § Employment generation
      • § Implementation schedule
      • § Environmental impact assessment if any

2. Your application should be accompanied by the following:

      • § 3 duly filled copies of TIC Application Forms
        TIC Application Forms are available at the Centre in Dar es Salaam
      • § A copy of the company's Memorandum and Articles of Association
      • § A certified copy of the Certificate of Company Incorporation
      • § Evidence of sufficient finance capital available to implement the project
      • § Evidence of Land ownership i.e. Land title, Lease agreement or equivalent
      • § A covering letter to which the above are attached

NOTE: All applications have to be submitted directly to the TIC Registry or Reception in Dar es Salaam.



TIC renders services to facilitate all Investors whether covered by the TIC Act (1997) or not.

Facilities Fees:

      • § Certificate of incentives US $750
      • § Application Forms US $120
      • § Other Services: 10% on top of what is charged by relevant Departments.


The Executive Director
Tanzania Investment Centre
Plot No. 9A&B, Shaaban Robert Street
P.O.Box 938
Dar es Salaam, Tanzania
Tel: 255-22-2113365
Fax: 255-22-2118253
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

For more information please visit the following sites: Tanzania Investment Centre

Downloadable Documents on Investment

For further documents please visit the websites of the respective government institutions or the Tanzanian Government Portal: www.tanzania.go.tz/documents/