START A BUSINESS

In Tanzania businesses can be registered as a business name (individual enterprise), a local company or a foreign company.

Business Registrations and Licensing Agency (BRELA) is responsible for business registration in Tanzania. BRELA issues certificates of compliance for foreign companies, certificates of incorporation for local companies, certificates of registration for single proprietorship and Business License for all businesses. Registration for companies and application for business licenses are done through an online system at www.brela.go.tz

Firms must then register their businesses with the Tanzania Revenue Authority (TRA), the National Social Security Fund (NSSF), the Occupational Safety and Health Agency (OSHA) and the Worker's Compensation Fund (WCF).

Start a local company

Obtain Certificate of incorporation

Local company is a company incorporated in Tanzania regardless of whether shareholders are Tanzanians or are foreigners. Number of shares is determined by shareholders themselves. Click above heading to see steps.

Change of particulars of company

TIN for Individual with NIDA ID

Every shareholder of the company must register for Tax payer Identification number with Tanzania Revenue Authority (TRA) and obtain TIN Certificate. Registration of TIN for individuals is done through an online system (https://ots.tra.go.tz).

Company TIN number

After obtaining Certificate of Incorporation, the new company must register with Tax payer Identification Number (TIN). TIN registration for companies is done at TRA district office near the business location. In addition, each shareholder and director must register with TIN to be able to pay taxes. The application process for individual TIN is done online.

Tax clearance certificate

All businesses that are to obtain a license are required to apply for a tax clearance certificate from the respective Tax region under which the business is registered. The application for a tax clearance certificate should be in writing with proof showing compliance for all taxes by the applicant of the tax clearance certificate.

Business license

Business Licence is a legal document issued by government agencies that grants the user the right to operate any form of trade, commerce, craftsmanship or specified profession carried on for profit or gain (business) within government's geographical jurisdiction.

Any businesses line in Tanzania should obtain its own business licence from the Government agency mandated to issue Business Licence. For the purpose of business registration, there are two types of licenses namely, general and specific Business Licenses. General business licenses are issued by Business Registrations and Licensing Agency (BRELA) and Municipal/City Councils. Specific business licenses are sectoral licenses issued by accreditation bodies such as Engineer Registration Board, Drug Authority, Ministry of Tourism etc.

Under general licenses there are two categories namely, Schedule "A" and Schedule 'B' business licence. Schedule A license is issued to companies with business of national and international nature while Schedule B issued to business of local nature.

Value Added Tax (VAT)

All businesses with annual turnover of 100 million Shillings and above must register for Value Added Tax (VAT). It is mandatory for taxpayers to purchase Electronic Fiscal Device before they obtain the VAT certificate. Companies collect VAT on behalf of TRA when they sell goods and or services. Companies are required to submit monthly returns showing the total sales and purchases of the business.

National social security scheme

The National Social Security Fund (NSSF) Act No. 28 of 1997 provides for registration of both employers and employees. All employers are required to register with the Fund immediately after setting up companies. Registration is completed by filling Form NSSF/R1A which is available at any NSSF office throughout Tanzania.

Occupational Safety and Health

The Occupational Safety and Health Authority (OSHA) aims to ensure that workplaces are free from occupational hazards that may cause injuries or illness to employees.A workplace is any premises or place where a person performs work in the course of his employment.

Any company or individual owning or occupying a factory or another workplace in Tanzania needs to obtain the Certificate of Compliance with the OSHA Chief Inspector. The registration of a work place should be done before commencement of any business operation as per section 16(2) of the Occupational Health and Safety Act, 2003.

After registration of the workplace, OSHA will conduct an inspection. Depending on the nature of the business, these inspections could encompass general, plant, electrical safety, industrial hygiene inspections, medical examinations, buildings and construction safety, ergonomics.

Workers compensation fund

Workers Compensation Fund (WCF) is a social security scheme established in accordance with Section 5 of the Workers Compensation Act [Cap 263 Revised Edition of 2015].

The main purpose for establishment of the Fund is to provide for adequate and equitable compensation for employees who suffer occupational injuries or contact occupational diseases arising out of and in the course of their employment and in case of death, for their dependants.

All employees in the public and private sectors in Mainland Tanzania are covered and hence employers are required by Law to contribute to the Fund on behalf of their employees. Until 2017/2018 financial year, the rates of contribution (tariffs) were categorized into two groups of employers i.e. private employers and public employers. Contributions to be paid by employers in the private sector were calculated at a rate of 1% of employees’ earnings and contribution to be paid by employers in public sector were calculated at a rate of 0.5% of employees’ earnings

Local company full procedure

The full procedure shows step-by-step manner all procedures needed to register a local company in all mandatory registers in Tanzania

Start a foreign company

Certificate of compliance

Certificate of compliance is issued to companies incorporated outside Tanzania mainland and they come in the country as branches of such foreign companies. Even if all subscribers and or shareholders are nationals of the United Republic of Tanzania, the companies are regarded as foreign.They are registered under part XII of the Companies Act.

Click on heading above to see steps

Change of particulars of company

TIN for foreigners without NIDA ID

To obtain TIN number the user need to have a National Identification Number from the National Identification Development Authority (NIDA). Foreigners who do not have National ID can visit the nearest TRA regional office to obtain TIN number because the user can not apply through the online system.

TIN for companies

Tax clearance certificate

Business license

Registration for VAT

National social security scheme

Occupational Safety and Health

Workers compensation fund

Workers Compensation Fund (WCF) is a social security scheme established in accordance with Section 5 of the Workers Compensation Act [Cap 263 Revised Edition of 2015].

Foreign company full procedure

The full procedure shows step-by-step manner all procedures needed to register a foreign company in all mandatory registers in Tanzania

Individual Enterprise

Individual enterprises are forms of business other than company. These are the simplest way to start and conduct business in Tanzania. It is also the most inexpensive and easiest business form to maintain. In Tanzania individuals (sole proprietors) or partners (partnerships) who wish to register their business as personal business other than companies are categorized under Business Names.

TIN for Individuals with NIDA ID

TIN for Individual is for directors of the company or for individual business owners. It is mandatory to have NIDA ID before application of the individual TIN. Individual TIN can be registered through an online system on TRA website.

TIN for foreigners without NIDA ID

TIN for Individual is for directors of the company or for individual business owners. It is mandatory to have NIDA ID before application of the individual TIN. Foreigners without NIDA ID can apply for individual TIN using this procedures.

Tax clearance certificate

Business license

Individual Enterprise full procedure

The full procedure shows step-by-step manner all procedures needed to register an individual enterprise in all mandatory registers in Tanzania