Tanzania has extended VAT obligations to non-resident digital service providers and marketplaces, effective 1 July 2026, with new filing deadlines. The Finance Act 2026 treats online intermediaries as suppliers, requiring them to charge, collect and remit 18% VAT to the Tanzania Revenue Authority.

Tanzania has increased its Digital Service Tax rate from 2% to 3% effective 1 July 2026. The first return using the new rate must be filed and remitted by 20 August 2026.