Tanzania Capital Gains Tax Calculator
Capital gains tax calculator for Tanzania. 10% residents, 20% non-residents on disposal of investment assets.
How to calculate capital gains tax
Capital gains tax in Tanzania
Capital gains tax (CGT) is charged when you dispose of an investment asset for a profit. The rates are 10% for residents and 20% for non-residents, calculated on the gain (proceeds − cost base). It applies to shares, securities, real property and certain business assets.
Cost base — what counts
- Original purchase price.
- Stamp duty, legal fees and other transaction costs at acquisition.
- Capital improvements (extensions, conversions) — but not repairs.
- Selling costs (agent commission, advertising, valuation fees).
Exemptions
The disposal of a principal private residence is exempt where the owner has lived in it for at least 3 years prior to disposal and the gain does not exceed TZS 15 million. Inter-spouse transfers and inheritance are also outside CGT.
Filing & timing
- CGT is payable within 30 days of disposal.
- For real property, the title cannot be transferred at the Lands Office without proof of CGT clearance.
- Capital losses can offset capital gains in the same year.
Related tools: Stamp Duty, Land Rent, Corporate Tax.
Frequently asked questions
What is the capital gains tax rate in Tanzania?
Is the principal residence exempt?
How is the gain calculated?
When is the tax payable?
Are losses on disposal allowed?
Want this automated for your business?
Tawala bundles every Tanzanian tax, payroll and compliance calculation — and files it for you. From TZS 75,000/month.
Email me a branded PDF of Capital Gains Tax
Save the result. Share it with your accountant. Get one follow-up email with practical tips on automating this in your business — then we leave you alone unless you ask.
🔒 We store your email in Tanzania. Used only to send your PDF and occasional Tawala tips. You can unsubscribe in one click. We never sell or share your email.