Last verified: 16 October 2026. Payroll rules change; confirm current rates with the authority before filing, or let your OurPay specialist do it.
PAYE bands
| Monthly taxable income (TZS) | Rate |
|---|---|
| Up to 270,000 | 0% |
| 270,001 to 520,000 | 8% |
| 520,001 to 760,000 | 20% |
| 760,001 to 1,000,000 | 25% |
| Above 1,000,000 | 30% |
Taxable income is gross pay less the employee's NSSF contribution. Non-residents are taxed differently, so confirm status for foreign staff.
Employee and employer charges
| Item | Paid by | Rate |
|---|---|---|
| NSSF | Employee and employer | 10% each of gross pay |
| Skills Development Levy (SDL) | Employer | 3.5% of gross pay, for employers with ten or more employees |
| Workers Compensation Fund (WCF) | Employer | 0.5% of gross pay |
Public-sector employees contribute to PSSSF rather than NSSF.
Deadlines
PAYE and SDL are due by the 7th of the following month through TRA. NSSF and WCF fall at the end of the following month. An annual WCF return is due by 31 March. Confirm the dates for your sector, and see all deadlines.
Try it
The Tanzania payslip calculator shows net pay and the employer-only charges that make up cost to company.