Analysis of the Key Tax and Legal Changes Proposed by the Finance Bill, 2026

The Bill proposes a wide range of tax and legal reforms affecting the collection and administration of public revenue, including amendments to the Income Tax Act, Value Added Tax Act, Excise (Management and Tariff) Act, Tax Administration Act, Export Tax Act, Stamp Duty Act and various sector-specific laws.

The proposed reforms, which are expected to take effect on 1 July 2026, are aimed at supporting economic growth in key sectors, including industry, agriculture, energy and health, while strengthening domestic revenue mobilisation, enhancing tax administration and improving the overall business environment.

The Bill remains subject to parliamentary review and may be amended before enactment. We will continue to monitor developments and issue a further update following the enactment of the Finance Act, 2026, highlighting any changes to the proposals and confirming the final position.

In this legal alert, we analyse the key tax and legal measures proposed in the Bill and their potential implications for businesses and investors operating in Tanzania.

Click here to download the analysis of the key tax and legal changes proposed by the Finance Bill, 2026.

Should you have any questions on this legal alert, please do not hesitate to contact Daniel Ngumy,  Geofrey Dimoso, Dennis Chiruba, Juliana Mosha or Samiath Mohamed. 

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Contributors
1. Anwaar Katakweba – Principal Associate, ALN Tanzania
2. Elizabeth Tarimo – Associate, ALN Tanzania
3. Edith Joel – Associate, ALN Tanzania
4. Ruth Nnko – Associate, ALN Tanzania
5. Marion Massawe – Trainee Lawyer, ALN Tanzania
6. William Mushi – Trainee Lawyer, ALN Tanzania