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Tanzania Enacts Budget 2025/26 Measures Including Withholding Tax on Retained Earnings, Increased Alternative Minimum Tax, and Other Measures

|Approved Changes|Tanzania
Tanzania

Tanzania's Finance Act 2025 was enacted on 30 June 2025, including the measures announced as part of the Budget Speech for 2025/26 that was delivered to parliament earlier in the month. The tax measures include the following, which are generally in line with the announced measures with some adjustments:

  • The amendment of the definition of equity to (re)include positive retained earnings, which …

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