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Tanzania Investment Act 1997

Certificate of Incentives
Incentives offered to investors under the Tanzania Investment act, 1997 can broadly be categorized into fiscal and non-fiscal incentives.

Fiscal incentives
    -Import duty and VAT exemption on project/capital goods.

    -Import Duty Draw Back Scheme
      • Refund of duty charged on imported inputs used for producing goods for export and goods sold to foreign institutions like UN and its agencies operating in Tanzania.
Non-fiscal incentives

-Immigration quota of up to 5 people
-Guaranteed transfer of:-
    • Net profits or dividends of the investment
    • Payment in respect of foreign loans
    • Remittance of proceeds net of all taxes and other obligations
    • Royalties fees and other charges
    • Payment of emolument and other benefits to foreign personnel

Strategic Investor Status

For a big project of over US$ 20 million offering specific/great impact to the society or economy, Investors can request for special incentives from the Government

Import Duty Draw Back Scheme

Refund of duty charged on imported inputs used for producing goods for export and goods sold to foreign institutions like UN and its agencies operating in Tanzania.


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