Expense management module › Global expense management › Tanzania
Last updated : 11.05.2026
Expense rules in Tanzania.
Tanzania applies VAT at 18%. Safari hub and Zanzibar. e-EFD (Electronic Fiscal Device) mandatory for VAT companies.
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1Expense rules & reclaimable VAT
VAT 18% single rate. Zanzibar: ZRB separate regime (15%).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | EFD + TIN |
| Lodging | 18% | Deductible | TIN |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 18% | Deductible | EFD |
| Transport | 18% | Deductible | Taxi/Bolt/airfare |
| Gifts | 18% | Non-deductible | Cap |
Receipt
EFD receipt
TIN mandatory
SourcesTanzania Revenue Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | EFD |
| Company car | – | Card | – |
| Taxi/Bolt | – | 100% receipt | EFD |
Tracking
Logbook
Date, distance
SourcesTanzania Revenue Authority
3Per diem and travel allowances
Company policy. Dar es Salaam and Zanzibar most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Dar es Salaam | TZS 25 000 | TZS 90 000 | TZS 150 000 |
| Zanzibar | TZS 28 000 | TZS 100 000 | TZS 170 000 |
| Arusha | TZS 22 000 | TZS 75 000 | TZS 130 000 |
| Other | TZS 18 000 | TZS 60 000 | TZS 100 000 |
Conversion
~1 EUR = 2,700 TZS
Variable
SourcesTanzania Revenue Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly (20th) | Return |
| Non-resident | None | – | Final cost |
| EPZ | Incentives | Per approval | Regime |
Limitations
5 years
Keep
SourcesTanzania Revenue Authority
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