Constitution of the United Republic of Tanzania
The Constitution of the United Republic of Tanzania, 1977 is the mother of all laws of the country. It has set up an independent judiciary, among other organs of the State and does recognize the sacred right of individuals to acquire and own property. Legislations passed since 1990 to improve the investment climate in Tanzania include: -

Tanzania Investment Act, 1997 (No. 26 of 1997):
This is an act to guide investment activities in Tanzania, to provide for more favourable conditions for investors. It provides definitions for inter alia local investor, foreign investor and local capital. This Act does not, in terms of Article 2, apply to: -

  • Investments in mining and oil exploration currently covered under the Petroleum (Exploration and Production) Act, 1980, and the Mining Act 1998;
  • Investments in Zanzibar, which are administered under a separate legislation applicable in Zanzibar only;
  • Investments below US$ 300,000 and US$ 100,000 for foreign investors (wholly owned or joint venture) and local investors respectively.

Financial Laws (Miscellaneous Amendments) Act, 1997 (Act No. 27 of 1997):

Aimed at amending certain financial laws, in order to address areas in affected legislations that had potential conflict with some provisions in the Tanzania Investment Act of 1997. The legislations which were affected by this Act are some sections of the Income Tax Act, 1973, Customs Tariff Act 1976, Sales Tax Act, 1976 (since repealed) and the Immigration Act, 1995.

Capital Markets and Securities Act, 1994 (No. 5 of 1994):
This Act provides for the establishment of a Capital Markets and Securities Authority (CMSA) for the purpose of promoting and facilitating the development of capital markets and securities in Tanzania.

Mining Act, 1998 (No. 5 of 1998):
Provides for minerals mining, trading and any other relevant matters.

Banking and Financial Institutions Act 1991 (No. 12 of 1991):
An Act intended to harmonise the operations of all financial institutions in Tanzania, to foster sound banking activities, to regulate credit operations, and to provide for other matters related to these purposes.

BOT Act 2006:
The Act expressly specifies functions and objectives of the regulation and supervision of banks and financial institutions in Tanzania.

The Land Act, 1999 (No. 4 of 1999):
The Act expressly specifies functions and objectives of the regulation and supervision of banks and financial institutions in Tanzania.

The Village Land Act, 1999 (No. 5 of 1999):
Provides for the management and administration of land in villages, and for related matters.

Value Added Tax Act, 1997 (No. 24 of 1997):
Provides for the imposition of tax to be known as Value Added Tax on supplies of goods and services and for related matters.

Immigration Act, 1995 (No. 7 of 1995):
Aimed to provide for the enactment of one law for control of immigration in the United Republic of Tanzania and for matters incidental to or connected with immigration.

Foreign Exchange Act, 1992 (No. 1 of 1992):
Act to provide for the administration and management of dealings and other acts in relation to gold, foreign currency, securities, payments, debts, imports, exports, transfer or settlement of property.

Customs Tariff (Amendment) Act (No. 1 of 1976):
Provides for the imposition of duties on goods imported into Tanzania.

Business Licensing Act (No. 25 of 1972):
Provide for licensing of business operations. No firm or business entity can enter into business activities before getting a business license.

Employment Ordinance Act: Cap 366:
Ordinance intended to amend and consolidate laws relating to labour, and to regulate conditions of employment and employees.

Severance Allowance Act: Cap 487 (No. 57 of 1962):
This was enacted in 1962 to guide the payment to all employees on the termination of their employment in certain circumstances.

Security of Employment Act: Cap 574, No. 62:
It provides for the establishment of workers? Committees in certain businesses, restricts the power employers to summarily dismiss employees or matters related to the discipline of employees etc.

Workmen’s Compensation Ordinance: Cap 263:
An ordinance to provide for compensation to workmen for injuries suffered in the course of their employment.

Other laws and regulations
Other laws and regulations include: -

  • Zanzibar - Investment Promotion Act, 1986 (Act No.3 of 1986)
  • Income Tax Act No. 33 of 22 November 1973
  • Petroleum (Exploration and Production) Act, 1980 (Act No.27 of 1980)
  • National Environment Act, 1983 (Act No.19 of 1983)
  • Patent Act, 1987 (Act No.1 of 1987)
  • Trade and Services Marks Act, 1987 (Act No.2 of 1987)
  • Companies Ordinance, Cap.212 (Under review)
  • Business Names (Registration) Ordinance, Cap. 213
  • Public Corporations Act, 1992 (Act No.2 of 1992)
  • Arbitration Ordinance, Cap. 15 Law of Contract Ordinance, Cap 433
  • Business Activities Registration Act (2005)
  • Export Processing Zones Act, 2002 and Amendments (2006)
  • Special Economic Zones Act, 2006

All these legislations together with their respective amendments and subsidiary legislation can be available for details, in all major libraries in Dar es Salaam. Copies of the same are also sold at the Government Bookshop and they can also be available upon request from the Tanzania Investment Centre (TIC).