The Business Licensing Act

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CHAPTER 101
THE BUSINESS LICENSING ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title. 2. Interpretation. 3. Application. 4. Prohibition on carrying on business without licence. 5. Extent of authority of business licence. 6. Appointment of licensing authority. 7. Validity of licences. 8. Licence fees. 9. Business licences payable to Central Government. 10. Temporary licences for non-residents. 11. Penalty for failure to take out licence in time. 12. Permits authorising carrying on of business for short periods. 13. Application for licences. 14. Persons ineligible to hold business licence. 15. Business licence register. 16. Cancellation or suspension of licence. 17. Directions by President. 18. Exhibition of business licence. 19. Inspection. 20. Endorsement of change of address. 21. Obligation of holder of licence. 22. Offences. 23. Burden of proof. 24. Liability of officers where offence committed by corporation. 25. Compounding of offences. 26. Revocation, suspension and disqualification. 27. Appeals. 28.

ity of officers where offence committed by corporation. 25. Compounding of offences. 26. Revocation, suspension and disqualification. 27. Appeals. 28.

Appeal in relation to licence fee. 29. Revocation and disqualification by Minister. 30. Finality of decisions.

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
31. Power to revoke, etc., to include power to cancel revocation.
32. Regulations.
33. Penalties for offences under regulations.
34. Rules regulating application and construction of Schedule.
35. Repeal.
36.–37. Omitted.
SCHEDULE

ns.
33. Penalties for offences under regulations.
34. Rules regulating application and construction of Schedule.
35. Repeal.
36.–37. Omitted.
SCHEDULE

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1. This Act may be cited as the Business Licensing Act.

reserved. No part of this book may be reproduced or distributed without permission of OAG.331
1. This Act may be cited as the Business Licensing Act.

2.–(1) In this Act, unless the context otherwise requires-
“auxiliary business” means a business not specified in a
business licence fee, which may be lawfully carried on
under such licence by virtue of the provisions of section 5;
“banker” means any person engaged in the business of
banking;
“broker” means a mercantile agent who in the ordinary
course of his business is employed, in consideration of
a fee, to make or conclude bargains and contracts for
the purchase or sale of property or goods between other
persons;
“building contractor” means a person who contracts to carry
out any construction work where the cost under any such
contract or series of contracts entered into with the same
person, inclusive of labour and materials employed on such
work whether they be supplied by the contactor or by some
other person, exceeds the sum of four thousand shillings;
“business” means any form of trade, commerce, craftsmanship
or specified profession carried on for profit or gain and to
which the provisions of this Act apply;
Short title
Interpretation
Acts Nos. 7 of 1976 s. 17
9 of 1980 s. 2
25 of 1980 s. 3
10 of 1987 s. 6
10 of 2002 s. 10
2 of 2014 s. 7
4 of 2018 s. 7
12 of 2023 s.

e
Interpretation
Acts Nos. 7 of 1976 s. 17
9 of 1980 s. 2
25 of 1980 s. 3
10 of 1987 s. 6
10 of 2002 s. 10
2 of 2014 s. 7
4 of 2018 s. 7
12 of 2023 s.

4
CHAPTER 101
THE BUSINESS LICENSING ACT
An Act to provide for the licensing of businesses and for related matters. [1st September, 1972]
Acts Nos. 25 of 1972
10 of 1973
16 of 1974
7 of 1976
9 of 1977
20 of 1978
8 of 1979
12 of 1979
9 of 1980
25 of 1980
12 of 1981
9 of 1982
1 of 1983
10 of 1987
13 of 1989
17 of 1990
13 of 1991
18 of 1991
3 of 1993
10 of 1993
16 of 1994
1 of 1996
13 of 1996
9 of 1997
25 of 1997
8 of 1998
12 of 1999
11 of 2000
14 of 2001
10 of 2002
18 of 2002
11 of 2003
15 of 2003
2 of 2014
15 of 2015
4 of 2018
12 of 2023

9 of 1997
25 of 1997
8 of 1998
12 of 1999
11 of 2000
14 of 2001
10 of 2002
18 of 2002
11 of 2003
15 of 2003
2 of 2014
15 of 2015
4 of 2018
12 of 2023

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THE BUSINESS LICENSING ACT [CAP. 101 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.332
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

2023]
“business licence” means a licence issued under this Act
either in a paper or electronic form;
“business of a national or international character”
means any business the carrying on of which involves
operations of national or international dimension or
consequences, or is preceded by decisions of policy at
national or international level and includes the business
of commission agents, clearing and forwarding, banking,
insurance, operation of tourist hotels, exporters and
importers, transportation by air, manufacturing, building
contractors, shipping, commercial traveller, stevedoring
and lighterage, providing postal services, carrying on a
specified profession, regional trading company, district
development corporation, co-operative societies,
wholesale and any other business which may be specified
as such by the Minister responsible for finance by writing
under his hand;
“calendar year” means the period of twelve months
commencing on the 1st day of January in any year and
expiring on the 31st day of December in that year;
“commercial traveller” means any person who not being
ordinarily resident in Tanzania, solicits orders for goods
on behalf of other persons, but does not include a person
employed as a travelling salesman by a person licensed
under this Act;
“commission agent” or “manufacturer’s representative”
means a person resident in Tanzania who receives or
orders from abroad goods on account of others, whether
such goods are imported in his own name or not;
“company” means a company incorporated under the
Companies Act or incorporated outside Tanzania and
authorised by that Act to carry on business or to have a
registered office in Tanzania;
“co-operative society” means a co-operative society
registered or deemed to be registered under the Co-
operative Societies Act;
Cap.

ice in Tanzania;
“co-operative society” means a co-operative society
registered or deemed to be registered under the Co-
operative Societies Act;
Cap.

212
Cap. 211

212
Cap. 211

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THE BUSINESS LICENSING ACT [CAP. 101 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.333
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

2023]
“Chief Executive Officer” means the accounting officer of
any licensing authority appointed under this Act;
“exportation” means exportation to any place outside
Tanzania;
“foreign owned” means-
(a) in case of natural person, a person who is not a citizen
of Tanzania;
(b) in case of company, a company incorporated under the
laws of any country other than Tanzania or a company
incorporated under the laws of Tanzania in which more
than fifty percent of shares are held by person who is
not a citizen of Tanzania; and
(c) in the case of partnership, a partnership in which the
partnership controlling interest is owned by a person
who is not a citizen of Tanzania;
“hotel, boarding house or lodging house” means premises in
which not less than two rooms are furnished as bedrooms
or sleeping rooms and are set apart for letting;
“importation” means importation into Tanzania;
“licence fee” in relation to any business means the fee
prescribed in the Schedule to this Act for a licence to
carry on such business;
“licensing authority” means a public officer or other authority
authorised to grant business licences or business licences
of any class or category;
“liquor licence” means a licence authorising the sale of
intoxicating liquors granted under the Intoxicating
Liquors Act;
“manufacturer” means any person engaged in the business
of-
(a) production of any article by the process of mechanical
or chemical transformation of any inorganic or organic
substance, whether such transformation is carried out
by power-driven machinery or by manual labour;
(b) making, processing, altering, repairing or ornamenting
any article; or
Cap.

ormation is carried out
by power-driven machinery or by manual labour;
(b) making, processing, altering, repairing or ornamenting
any article; or
Cap.

77

77

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THE BUSINESS LICENSING ACT [CAP. 101 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.334
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

2023]
(c) assembling component parts of manufactured
products;
“Minister” means the Minister responsible for trade;
“parastatal organisation” means-
(a) a local government authority;
(b) any body corporate established by or under any written
law other than-
(i) a company registered under the Companies Act;
and
(ii) the Tanganyika Law Society established by the
Tanganyika Law Society Act; and
(c) any trade union registered under the Employment and
Labour Relations Act;
(d) any company registered under the Companies Act
if not less than fifty per centum of its share capital is
owned by the Government or a parastatal organisation
or, in the case of a company limited by guarantee, if
the amount which the Government or a parastatal
organisation which is a member has undertaken to
contribute in the event of the company being wound up
is not less than fifty per centum of the aggregate amount
which all members of the company have undertaken
to contribute; and references in this paragraph to
parastatal organisation include references to any such
company;
“Permanent Secretary” means the Permanent Secretary to
the Ministry responsible for trade, and in relation to any
function conferred upon the Permanent Secretary by this
Act, includes any person to whom he has, by writing,
delegated that function;
“retail” means the habitual sale of goods direct to the
consumer;
“shipping agent” means a person acting as an agent of a
person carrying on shipping business in relation to such
person’s shipping business;
Cap.

mer;
“shipping agent” means a person acting as an agent of a
person carrying on shipping business in relation to such
person’s shipping business;
Cap.

212
Cap. 307
Cap. 366
Cap. 212

212
Cap. 307
Cap. 366
Cap. 212

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THE BUSINESS LICENSING ACT [CAP. 101 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.335
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

2023]
“shipping business” means the business of carrying
passengers or goods overseas or coastwise in mechanically
propelled vessels;
“specified profession” means the profession of medical
practitioner, dentist, veterinary surgeon, optician,
chemist, pharmacist, lawyer, auditor, authorised or
chartered accountant, business consultant, tax consultant,
management consultant, estate agent, quantity surveyor,
or engineer and includes-
(a) a profession which no person can lawfully carry on
unless he is authorised by or under any written law;
and
(b) a profession which the Minister may, by notice in the
Gazette, declare to be a specified profession for the
purposes of this Act;
“subsidiary licence” means a licences of the same kind of
business carried on by the same entity at any other place
other than the principal place of business;
“transporter” means any person who operates any transport
service whether by sea, air, railway or road for the carriage
of passengers;
“travel agent” includes any person who for reward
undertakes to provide members of the public, in relation
to travel within or outside Tanzania, transport, whether
by air, sea, railway or road (including procuration of
tickets), accommodation, professional advice on travel
and other travel matters, and also includes any person
who for reward operates as an agent of a transporter for
the purpose of soliciting customers for such transporter;
“wholesale” means the habitual sale of goods to a trader for
the purposes of resale.

ter for
the purpose of soliciting customers for such transporter;
“wholesale” means the habitual sale of goods to a trader for
the purposes of resale.

(2) For the purposes of term “specified profession” as
provided under subsection (1), a person shall be deemed to
be qualified to carry on a specified profession if he has been
trained in the practice of such profession at any university or

rson shall be deemed to
be qualified to carry on a specified profession if he has been
trained in the practice of such profession at any university or

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
other institute of higher learning and has been awarded any
degree, diploma, certificate or other award in relation to, or on
the conclusion of such training. (3) For the purposes of this Act, the person carrying on
business means-
(a) where the business is being carried on by an individual,
such individual; or
(b) where the business is being carried on by a body of
persons whether corporate or unincorporated, such
body of persons shall be deemed to be doing business
jointly.

iness is being carried on by a body of
persons whether corporate or unincorporated, such
body of persons shall be deemed to be doing business
jointly.

(4) Any building or part of a building, including any out-
house, shed or other structure, and also any part of land
enclosed by a fence howsoever constructed, which is used as
an office, shop, godown, store or warehouse or otherwise as
a place where any business is normally carried on, or which
is normally used by a person carrying on business for any
purpose connected with his business shall, for the purpose of
this Act, be deemed to be a place where such business is being
carried on:
Provided that-
(a) any place only temporarily used by a person carrying
on business for any specific purpose connected with
the business shall be deemed not to be a place where
such business is normally carried on; or
(b) where two or more separate portions of a building or
two or more separate places on the land comprised in
the same right of occupancy granted, or deemed by any
written law to have been granted, under the Land Act
are used by the same person for the purpose of, or in
connection with, the business carried on by him, such
portions or places shall, in relation to such business, be
deemed to be one place of business. Cap. 113

ion with, the business carried on by him, such
portions or places shall, in relation to such business, be
deemed to be one place of business. Cap. 113

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
3.–(1) This Act shall apply to all businesses other than-
(a) the business of farming, raising of cattle or other stock,
market gardening, or dairy farming;
(b) the business of selling, either by retail or wholesale, by a
person carrying on any business specified in paragraph
(a) when such business of selling is confined to the
produce of his own farm or estate;
(c) the business of a trophy dealer duly licensed to carry on
the business under the Wildlife Conservation Act;
(d) the business of selling intoxicating liquors, where the
person carrying on such business holds a valid licence
granted to him under the Intoxicating Liquors Act;
(e) the business of mining where the person carrying on
such business holds a valid licence granted to him
under the Mining Act; and
(f) the business in respect of which no licence fee is payable
under the Schedule to this Act.

valid licence granted to him
under the Mining Act; and
(f) the business in respect of which no licence fee is payable
under the Schedule to this Act.

(2) The Minister may, by order published in the Gazette,
exempt from the provisions of this Act-
(a) any business or any category of businesses; or
(b) any person carrying on any business or any category of
such persons. (3) Business licence under this Act shall not be required or
be necessary for the carrying on of any business-
(a) to which, by virtue of the provisions of subsection (1),
this Act does not apply;
(b) which is exempt from the provisions of this Act by an
Order under subsection (2); or
(c) which is being carried on by any person to whom an
Order made under subsection (2) applies. (4) This section shall not be construed as exempting from
the provisions of this Act any business to which subsection
(3) does not apply and which is carried on together with any
business to which that subsection applies. (5) [Omitted]. Application
Acts Nos. 10 of 1973 s. 46
12 of 1979 s. 8
9 of 1980 s. 4
15 of 2003 s. 6
Cap. 283
Cap. 77
Cap. 123

hat subsection applies. (5) [Omitted]. Application
Acts Nos. 10 of 1973 s. 46
12 of 1979 s. 8
9 of 1980 s. 4
15 of 2003 s. 6
Cap. 283
Cap. 77
Cap. 123

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(6) This section shall not be construed as exempting from
the provisions of this Act the business of selling produce from a
farm, which is referred to in subsection (1)(b) where, before it
is sold, the produce concerned is first subjected to any process
which materially changes it in substance, character or form. 4.–(1) A person shall not carry on in Tanzania, whether as a
principal or agent, any business unless-
(a) he is the holder of a valid business licence issued to him
in relation to such business; and
(b) such business is being carried on at the place specified
in the licence.

a valid business licence issued to him
in relation to such business; and
(b) such business is being carried on at the place specified
in the licence.

(2) A person shall not carry on business at two or more
places, unless he is the holder of a separate business licence
issued to him in relation to such business for each of such
places:
Provided that, in any such case, if a valid business licence
exists in respect of any of the places of business (hereinafter
referred to as “the principal place of business”) the holder
shall be deemed not to have contravened the provisions of this
subsection-
(a) where such person holds in relation to such business
a subsidiary licence in respect of the other place of
business or if he carries on such business at two or
more other places, each of such other places; or
(b) where no licence fee is prescribed for any subsidiary
licence in relation to such business.

wo or
more other places, each of such other places; or
(b) where no licence fee is prescribed for any subsidiary
licence in relation to such business.

(3) Without prejudice to the provisions of any other written
law to the contrary, this section shall not be construed as
prohibiting the carrying on, whether by the same person or by
different persons, of two or more businesses at the same place
if each such business is carried on under the authority of a
valid business licence:
Provided that, regulations made under this Act may
provide that any business specified in such regulations shall
not be carried on at any place where any other business or any
Prohibition on
carrying on
business without
licence
Acts Nos. 8 of 1998 s. 6
2 of 2014 s. 5

be carried on at any place where any other business or any
Prohibition on
carrying on
business without
licence
Acts Nos. 8 of 1998 s. 6
2 of 2014 s. 5

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
business of a class or description specified in the regulations is
also being carried on. (4) The licensing authority shall have the power to close
business premises of any trader who is found to carry on
business without a licence, and in doing so the licensing
authority may request the assistance of a police officer or any
other authorised agent.

y on
business without a licence, and in doing so the licensing
authority may request the assistance of a police officer or any
other authorised agent.

5.–(1) A business licence shall authorise the holder to carry
on, at the place specified therein, the business in relation to
which it is granted and shall also be deemed to authorise such
holder to carry on at such place any auxiliary business:
Provided that-
(a) a licence for the business of a banker or for shipping,
lighterage or stevedoring business shall be deemed
not to authorise the holder to carry on any auxiliary
business;
(b) person shall not carry on any business referred to in
paragraph (a) of this proviso unless he is authorised to
do so by licence issued in relation to such business;
(c) licence issued under this Act shall not be deemed to
authorise the carrying on, as an auxiliary business, of
any business which can be lawfully carried on only if
a licence, permit or other authority is granted by or
under any other written law;
(d) no business the licence fee in respect of which is
required to be assessed on an annual turnover, may
be carried on as an auxiliary business under a licence
for a business the licence fee in respect of which is not
required to be so assessed;
(e) no business for which a licence fee of a specified amount
is payable may be carried on or as an auxiliary business
under a licence fee in respect of which is required to be
assessed on an annual turnover;
(f) a person shall not under the authority of any business
licence carry on any auxiliary business the licensing
authority in respect of which is a local government
Extent of
authority of
business licence
Act No.

ence carry on any auxiliary business the licensing
authority in respect of which is a local government
Extent of
authority of
business licence
Act No.

15 of 2003 s. 6

15 of 2003 s. 6

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
authority unless the licence so held by the holder is in
relation to a business in respect of which the same local
government authority is the licensing authority; or
(g) licence granted under this Act shall not have the effect
of authorising any person to carry on any business
prohibited by any other written law or of exempting any
person from compliance with any condition, limitation
or other requirement imposed or prescribed by any
other written law in relation to such business. (2) For the purposes of this section “auxiliary business”
means a business-
(a) which is not specified in the licence granted; and
(b) where, if a separate licence had been applied for, for
such business, the licence fee payable for such licence
would not have exceeded the licence fee payable for the
licence granted.

been applied for, for
such business, the licence fee payable for such licence
would not have exceeded the licence fee payable for the
licence granted.

(3) Where in relation to any licence granted under this
section, any business was an auxiliary business at the time
when such licence was granted, the business shall continue
to be deemed to be an auxiliary business in relation to such
licence for period of validity of the licence, notwithstanding
any increase in the licence fee for a business licence to carry on
such auxiliary business. 6.–(1) The Minister shall, by order published in the Gazette,
appoint a public officer or any authority to be a licensing authority
either generally or in relation to any area, or in relation to the
businesses or categories of businesses specified in that order. (2) The Minister may, in the order made under subsection
(1) or in a subsequent order, make provision for the procedure
to be complied with in making applications for, and granting,
business licences under this Act. (3) Save as is otherwise provided by this Act or any other
written law, all fees payable in respect of any business licence
granted under this Act shall be paid to the licensing authorities
for the area within which the premises of the business in
question are situated. Appointment
of licensing
authority
Acts Nos. 9 of 1980 s.

authorities
for the area within which the premises of the business in
question are situated. Appointment
of licensing
authority
Acts Nos. 9 of 1980 s.

3
10 of 2002 s. 10

3
10 of 2002 s. 10

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(4) Where a local government authority or other parastatal
organisation is appointed a licensing authority, the Minister
responsible for finance may, by order in the Gazette, direct that
such organisation, subject to such conditions, limitations and
restrictions as may be specified in the order, retain for its own
use the whole of the licence fees collected by it in respect of
business licences issued by it, or such portion of the licence
fees as may be specified in the order. 7.–(1) A business licence granted under this Act shall be valid
for a period of twelve months from the date of issuance. (2) Notwithstanding subsection (1), a business licences may
opt to pay a licence fee for a period of up to three consecutive
years. 8.–(1) The fees structure payable as business licences under
this Act shall be as specified in the Schedule in this Act.

p to three consecutive
years. 8.–(1) The fees structure payable as business licences under
this Act shall be as specified in the Schedule in this Act.

(2) The Minister responsible for finance may, on his own
motion or on an application made to him in that behalf, after
consultation with the Minister, by order published in the
Gazette, amend, vary or replace all or any of the provisions
of the Schedule to this Act and the amount or rate of any fee
payable in respect of any business licence. (3) An order made under subsection (2) shall-
(a) come into operation on the date specified in the order
for its commencement; and
(b) expire at the end of four months from its commencement,
unless it is laid before the National Assembly and
approved by it by resolution so soon as the National
Assembly meets after the commencement or the making
of the order, whichever is the earlier event. (4) Any fee collected in respect of a business licence issued
in relation to a business whose premises are situated in a village
shall be paid to the Village Council of the village in which the
premises are situated. (5) The Minister may, by order under his hand, remit in
part the licence fee payable by the person specified in the order
in respect of the business licence described in the order. Validity of
licences
Acts Nos. 20 of 1978 s. 30
11 of 2000 s.

person specified in the order
in respect of the business licence described in the order. Validity of
licences
Acts Nos. 20 of 1978 s. 30
11 of 2000 s.

4
2 of 2014 s. 6
Licence fees
Acts Nos. 8 of 1979 s. 6
9 of 1980 s. 5
9 of 1982 Sch. 2 of 2014 s. 7
12 of 2023 s.5

4
2 of 2014 s. 6
Licence fees
Acts Nos. 8 of 1979 s. 6
9 of 1980 s. 5
9 of 1982 Sch. 2 of 2014 s. 7
12 of 2023 s.5

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(6) The Minister may, by regulations published in the
Gazette, prescribe such conditions to be attached to business
licences as, in his opinion, are necessary or desirable for the
purposes of ensuring a sound system for the proper collection
and protection of public revenue accruing under this Act. 9. The business licence fees specified to the First Schedule
shall-
(a) for categories of business specified in Part A of the
Schedule, be payable to the Business Registration and
Licensing Agency;
(b) for categories of businesses not specified in Part B
of the Schedule, be payable to the local government
authorities. 10.–(1) This section shall apply to persons belonging to
specified professions and to building contractors.

yable to the local government
authorities. 10.–(1) This section shall apply to persons belonging to
specified professions and to building contractors.

(2) No person to whom this section applies and who is not
ordinarily resident in the United Republic shall, in Tanzania-
(a) in the case of a person belonging to a specified
profession, render any professional services which he
is qualified to render by virtue of being a member of
such profession;
(b) in the case of a building contractor, carry out any work
of, or relating to, the construction of a building; or
(c) in the case of a commercial traveller, carry on the
business of a column of the said Schedule,
unless such person is-
(i) the holder of a valid business licence in respect
of the specified profession or the business of a
building contractor;
(ii) exempted by or under this Act from the
requirement to take out such licence; or
(iii) the holder of a valid temporary licence granted to
him in relation to the business of such specified
profession or the business of a building contractor. Business
licences payable
to Business
Registration and
Licensing Agency
Acts Nos. 12 of 1999 s. 6
4 of 2018 s. 8
Temporary
licences for
non-residents

Business
licences payable
to Business
Registration and
Licensing Agency
Acts Nos. 12 of 1999 s. 6
4 of 2018 s. 8
Temporary
licences for
non-residents

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THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(3) A temporary licence may be issued to any person to
whom this section applies on payment of a fee-
(a) in the case of a specified profession, of five hundred
shillings;
(b) in the case of a building contractor, of seven hundred
and fifty shillings; and
(c) in the case of a commercial traveller, of one hundred
and twenty shillings. (4) A temporary licence granted under this section shall be
valid for a period of thirty days from the date of issue or such
longer period as the Permanent Secretary may in any case direct. (5) The holder of a temporary licence shall be entitled, during
the period of validity of such licence, to carry on the business
specified in such licence and any auxiliary business to the same
extent as the holder of a corresponding business licence.

e, to carry on the business
specified in such licence and any auxiliary business to the same
extent as the holder of a corresponding business licence.

11.–(1) A person who, being required by this Act to take out
a business licence, fails to take the licence within twenty-one
days from-
(a) in the case of a person whose business licence has
expired, the date on which such licence expired; or
(b) in the case of person who has first commenced the
carrying on of the business, the date on which he
commenced the carrying on of the business,
shall be liable to pay in addition to the licence fee a penalty
equal to twenty-five per centum of that unpaid fee, and if such
amount remains unpaid for more than thirty days or part of
the second or succeeding period after the due date, the rate of
the additional penalty shall be increased by two per centum
for the second and every succeeding period of thirty days
after the due date, or any part of such second or succeeding
period during which such amount remains unpaid. (2) The licensing authority may, in any case, remit in whole
or in part the penalty payable under this section if in his opinion
it is equitable and just so to do, subject to the provisions of
subsection (3). Penalty for failure
to take out licence
in time
Acts Nos. 12 of 1981 s. 3
18 of 1991 s. 6

just so to do, subject to the provisions of
subsection (3). Penalty for failure
to take out licence
in time
Acts Nos. 12 of 1981 s. 3
18 of 1991 s. 6

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.344
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(3) The Minister may, by order published in the Gazette,
provide for the maximum penalty which any licensing
authority may remit and any conditions which may be
imposed upon such remission, and every licensing authority
shall, in considering whether or not to remit any penalty under
subsection (2), comply with the provisions of any order made
under this subsection. [s. 10]
12.–(1) Notwithstanding the provisions of section 11, where a
person has made an application for a business licence before the
date specified in paragraph (a) or paragraph (b) of subsection (1)
of section 11 and no decision on such application is made within
twenty-one days of such date, it shall be lawful for such person
to carry on the business to which the application relates if he is
the holder of a permit authorising him to carry on such business.

l for such person
to carry on the business to which the application relates if he is
the holder of a permit authorising him to carry on such business.

(2) A permit under subsection (1) may be granted by the
licensing authority with whom the application for business licence
is lodged on payment by the applicant of a fee of an amount equal
to one-tenth of the fee payable for the business licence applied for
or one hundred shillings, whichever be the larger amount:
Provided that, in the event of the business licence applied
for being granted, the fee paid for the permit shall be refunded
to the licensee. (3) A permit granted under subsection (2) shall expire on
the date on which the licensing authority’s decision on the
application for a business licence is communicated to the
applicant or at the expiration of sixty days from the date on
which the permit was granted, whichever is the earlier. 13.–(1) Subject to the procedure prescribed by the Minister
under section 6, every application for a business licence shall
be in such form as may be prescribed
(2) Every such application shall be signed in such manner
and by such person or persons as may be prescribed.

all
be in such form as may be prescribed
(2) Every such application shall be signed in such manner
and by such person or persons as may be prescribed.

(3) Notwithstanding the procedure prescribed under
section 6, an application for renewal of a business licence
Permits
authorising
carrying on of
business for short
periods
Act No. 10 of 1973 s. 47
7 of 1976 s. 18
Application for
licences
Acts Nos. 9 of 1977 s. 12
9 of 1980 s. 6
8 of 1998 s. 7
10 of 2002 s. 14
18 of 2002 s. 4
11 of 2003 Sch. 5 of 2015 s. 49
12 of 2023 s.6

n for
licences
Acts Nos. 9 of 1977 s. 12
9 of 1980 s. 6
8 of 1998 s. 7
10 of 2002 s. 14
18 of 2002 s. 4
11 of 2003 Sch. 5 of 2015 s. 49
12 of 2023 s.6

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.345
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
shall be accompanied by tax clearance certificate issued by
the Tanzania Revenue Authority and documentary evidence
or written explanation satisfactory to the licensing authority
regarding the payment or exemption for payment by the
applicant of income tax or such other tax or levy as the Minister
for Finance may, by notice published in the Gazette, specify for
the purposes of this section. 14.

ncome tax or such other tax or levy as the Minister
for Finance may, by notice published in the Gazette, specify for
the purposes of this section. 14.

A licensing authority shall not grant a business licence-
(a) to a person who is under the apparent age of eighteen years;
(b) in the case of a business which cannot be lawfully carried
on without a licence, permit or other authority granted
under any other written law, unless the person applying
for the business licence satisfies the licensing authority
that he is the holder of a valid licence, permit or other
authority granted to him under such other written law;
(c) to a person disqualified to hold such business licence
by virtue of an order or direction made or given under
the provisions of this Act;
(d) in the case of a business licence applied for by a person
who is not a citizen of the United Republic, unless
the licensing authority is satisfied that such person is
lawfully present in Tanzania and is authorised to carry
on such business by a valid permit or pass issued to
him under the Immigration Act; and
(e) to a person applying for a business licence, unless
the licensing authority is satisfied that, that person
has complied with the requirement prescribed by
subsection (3) of section 13.

s licence, unless
the licensing authority is satisfied that, that person
has complied with the requirement prescribed by
subsection (3) of section 13.

(2) Where a licensing authority has, by oversight or in error,
granted any licence contrary to the provisions of this section, it
may call upon the person to whom it was granted to surrender
the same for revocation. 15.–(1) There shall be a register to be kept by every licensing
authority at its principal office which shall contain business
licence information as may be prescribed in the regulations. Persons ineligible
to hold business
licence
Act No. 9 of 1977 s. 13
Cap. 54
Business licence
register
Act No. 4 of 2018 s. 9

ribed in the regulations. Persons ineligible
to hold business
licence
Act No. 9 of 1977 s. 13
Cap. 54
Business licence
register
Act No. 4 of 2018 s. 9

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.346
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(2) Every licensing authority shall furnish to the Minister
information in respect of business licensing at such intervals
as may be prescribed in the regulations. (3) The business licence register may be accessed by any
person upon payment of prescribed fees. [s. 14A]
16.–(1) The licensing authority may cancel or suspend a
business licence granted under this Act where it is satisfied that
the holder of a business licence has breached any condition of
licence. (2) The Minister may make regulations prescribing for
procedures for cancelation and suspension of licence under
this section. [s.14B]
17. The President may, if he is of the opinion that it is in the
public interest so to do, by order in the Gazette-
(a) restrict the number of business licences of any class
which may be granted in any area; or
(b) limit the grant of any class of business licences in any
area to any parastatal organisation. [s.

f any class
which may be granted in any area; or
(b) limit the grant of any class of business licences in any
area to any parastatal organisation. [s.

15]
18.–(1) A person who is granted a business licence shall
exhibit the same in a conspicuous place in the premises where
the business is carried on. (2) This section shall not apply to a temporary licence
granted under section 10. [s. 16]
19.–(1) The Permanent Secretary, a licensing authority or any
public officer authorised by a licensing authority may enter
into any premise in which he reasonably suspects any person
is carrying on any business and may-
(a) require such person to produce to him the business
licence;
Cancellation
or suspension of
licence
Act No
12 of 2023 s. 7
Directions by
President
Exhibition of
business licence
Inspection
Act No
12 of 2023 s. 8

Cancellation
or suspension of
licence
Act No
12 of 2023 s. 7
Directions by
President
Exhibition of
business licence
Inspection
Act No
12 of 2023 s. 8

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.347
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(b) inspect and examine the premises or place where
business is carried; or
(c) demand the owner, occupier or other person having
control of the premises to give any information relevant
to the inspection. (2) The Permanent Secretary, a licensing authority or a
public officer authorised by a licensing authority may, in
exercising his powers under subsection (1), seek assistance of
a police officer. [s.17]
20. A licensing authority shall, on payment to him of the
prescribed fee and upon being satisfied that the holder has
or is about to move his place of business to some other place,
endorse on the licence a description of such other place. [s. 18]
21. A holder of licence shall notify the licensing authority in
which his business licence is issued where-
(a) he ceases or suspends to operate business before, or
within twenty-one days after, expiry of the business
licence;
(b) he is placed under liquidation or bankruptcy;
(c) business premises are changed; or
(d) his line of business has changed.

of the business
licence;
(b) he is placed under liquidation or bankruptcy;
(c) business premises are changed; or
(d) his line of business has changed.

[s.18A]
22.–(1) A person who-
(a) carries on business without being the holder of a valid
licence or, in cases to which section 10 applies, a valid
temporary licence authorising him to carry on such
business;
(b) carries on business at any place not specified in a valid
business licence or a subsidiary licence granted to him
in respect of such a business in contravention of the
provisions of section 4;
Endorsement of
change of address
Obligation of
holder of licence
Act No
12 of 2023 s. 9
Offences
Acts Nos. 13 of 1991 Sch. 16 of 1994 s. 4
8 of 1998 s. 8
12 of 2023 s.10

ge of address
Obligation of
holder of licence
Act No
12 of 2023 s. 9
Offences
Acts Nos. 13 of 1991 Sch. 16 of 1994 s. 4
8 of 1998 s. 8
12 of 2023 s.10

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.348
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.348
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

2023]
(c) fails to exhibit, as required by section 19, any business
licence granted to him;
(d) fails to comply with the provisions of section 19;
(e) fails to surrender a business licence granted to him
when called upon to do so under section 14;
(f) in or in relation to any application for a licence, makes
any statement which is false in any material particular;
(g) being the holder of a business licence to which
conditions have been annexed under this Act, fails to
comply with any such condition; or
(h) fails to comply with the provisions of section 21;
(i) with intent to evade the payment of the full licence fee,
wilfully does or omits to do any act or thing,
commits an offence and on conviction shall be liable to-
(i) in the case of an offence under paragraph (a) to
(h), a fine of-
(aa) not less than one hundred thousand shillings
but not exceeding five hundred thousand
shillings for a business of national and
international character; and
(bb) not less than fifty thousand shillings but not
exceeding three hundred thousand shillings
for a business whose licence is issued and
governed by the local authorities,
or to imprisonment for a term not exceeding two years or to
both.

llings
for a business whose licence is issued and
governed by the local authorities,
or to imprisonment for a term not exceeding two years or to
both.

(ii) in case of an offence under paragraph (i), pay in
addition to the licence fee of a penalty of three
hundred per centum of such fee. (2) In any proceedings for an offence under paragraph (a)
of subsection (1), if the accused satisfies the court that the
date on which allegedly he committed the offence was within
twenty-one days from the date on which the business licence
previously held by him expired or, the date on which he first
commenced business, the maximum penalty to which he may
be sentenced shall be a fine of fifty thousand shillings for those

the date on which he first
commenced business, the maximum penalty to which he may
be sentenced shall be a fine of fifty thousand shillings for those

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.349
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
businesses of national and international character and to ten
thousand shillings for those businesses whose licences are
issued and governed by the local authorities. [s. 19]
23. In proceedings for an offence under section 22, the burden
to prove that-
(a) at the relevant time he held a valid business licence in
respect of the business specified in the charge; or
(b) he is exempt from the requirement of taking out a
business licence in respect of such business,
shall be on the accused. [s. 20]
24.

he charge; or
(b) he is exempt from the requirement of taking out a
business licence in respect of such business,
shall be on the accused. [s. 20]
24.

Where an offence under this Act or under any regulation
made hereunder is committed by a body of persons then, as
well as such body of persons, any person, who at the time of
the commission of the offence was concerned, as a partner,
director or an officer with the management of the affairs of such
body of persons, commits an offence and shall be liable to be
proceeded against and punished accordingly unless he proves
to the satisfaction of the court that he had no knowledge, and
could not by the exercise of reasonable diligence have had
knowledge, of the commission of the offence:
Provided that, in the case of a partnership firm, each and
every partner shall, unless he proves the contrary to the
satisfaction of the court, be presumed to be concerned in the
management of the affairs of the firm; and every officer is liable
to a fine not exceeding ten thousand shillings for each offence.

e concerned in the
management of the affairs of the firm; and every officer is liable
to a fine not exceeding ten thousand shillings for each offence.

[s.21]
25.–(1) The Chief Executive Officer may, if he is satisfied that
a person has committed an offence under this Act or under
any regulations made hereunder compound such offence
by accepting from such person a sum of money which the
offender had not paid for his business license-
Burden of proof
Liability
of officers
where offence
committed by
corporation
Act No. 13 of 1991 Sch. Compounding of
offences
Acts Nos. 10 of 2002 s. 13
4 of 2018 s. 10

iability
of officers
where offence
committed by
corporation
Act No. 13 of 1991 Sch. Compounding of
offences
Acts Nos. 10 of 2002 s. 13
4 of 2018 s. 10

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.350
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(a) such sum of money shall not be less than one hundred
thousand shillings and not more than three hundred
thousand shillings;
(b) the power conferred by this section shall be exercised
only where the person admits in writing to the offence
being dealt with under this section; and
(c) the person exercising the power conferred by this
section shall give the person from whom he receives
such sum of money a receipt thereof. (2) Where an offence under this Act or under any
regulations made hereunder is compounded in accordance
with the provisions of subsection (1) and proceedings are
brought against the offender for the same offence, it shall be
a good defence if such offender proves to the satisfaction of
the court that the offence with which he is charged has been
compounded under subsection (1).

d defence if such offender proves to the satisfaction of
the court that the offence with which he is charged has been
compounded under subsection (1).

(3) Where a person is aggrieved by an order made under
subsection (1) he may, within thirty days of such order being
made, appeal against such order to the High Court, and the
provisions of Part X of the Criminal Procedure Act shall apply,
mutatis mutandis, to every such appeal as if it was an appeal
against sentence passed by a District Court in the exercise of
its original criminal jurisdiction. [s. 22]
26.–(1) Where the Permanent Secretary is satisfied that any
person who is the holder of a business licence granted to him
under this Act has been convicted by any court of-
(a) any offence involving moral turpitude;
(b) any offence against decency or morality;
(c) any offence against national security;
(d) any offence against the national economy;
(e) any offence involving non-payment or evasion of any
tax, or levy payable under any written law;
(f) any offence under the Fair Competition Act; or
Cap. 20
Revocation,
suspension and
disqualification
Act No. 9 of 1980 s. 7
Cap. 285

ny written law;
(f) any offence under the Fair Competition Act; or
Cap. 20
Revocation,
suspension and
disqualification
Act No. 9 of 1980 s. 7
Cap. 285

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.351
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(g) any offence under this Act or under any regulations
made under this Act, other than an offence dealt with
under subsection (2) of section 22,
he may, at any time within twelve months of such conviction,
by notice in writing, revoke the business licence granted to
such person. (2) Where a business licence granted to any person is
revoked under subsection (1), the Permanent Secretary may,
by the same or any subsequent notice, disqualify such person
from carrying on in Tanzania any business or any class of
businesses specified in such notice for a period not exceeding
three years from the date of such notice.

g on in Tanzania any business or any class of
businesses specified in such notice for a period not exceeding
three years from the date of such notice.

(3) The powers conferred upon the Permanent Secretary by
this section may be exercised by him in relation to a holder of a
business licence in any case where the person convicted of the
offence was not such holder of the business licence but was, at
the relevant time a director, officer or employee of such holder,
and the Permanent Secretary is satisfied that the holder of the
licence received a pecuniary or other benefit or advantage out
of such offence or that the offence was committed with his
consent or knowledge. (4) A person-
(a) whose licence has been revoked under this section,
carries on business without a valid licence; or
(b) who has been disqualified from carrying on any business
carries on such business during the continuance of
such disqualification or during such period, obtains
a business licence to carry on such business without
disclosing to the licensing authority the fact that he is
so disqualified,
commits an offence and on conviction shall be liable to a fine
not exceeding thirty thousand shillings or to imprisonment
for a term not exceeding five years or to both.

and on conviction shall be liable to a fine
not exceeding thirty thousand shillings or to imprisonment
for a term not exceeding five years or to both.

(5) The Permanent Secretary may at any time cancel, modify
or amend any notice given by him under this section.

(5) The Permanent Secretary may at any time cancel, modify
or amend any notice given by him under this section.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.352
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
(6) For the purposes of this section-
(a) where an offence under this Act has been compounded
in accordance with the provisions of section 25, the
offender shall be deemed to have been convicted of
such offence by a court; and
(b) a revocation of a licence or disqualification from
carrying on business effected or imposed under this
section following the conviction of any person of any
offence, shall cease to take effect upon such person
being acquitted of such offence on any appeal unless
the appellate court has substituted for the conviction
of such offence a conviction for any other offence to
which subsection (1) applies. [s.

unless
the appellate court has substituted for the conviction
of such offence a conviction for any other offence to
which subsection (1) applies. [s.

23]
27.–(1) A person aggrieved by-
(a) a refusal by a licensing authority to grant a business
licence;
(b) a cancellation, suspension or revocation of a business
licence under this Act;
(c) any disqualification imposed by the Permanent
Secretary under section 26,
may appeal against such refusal, cancellation, suspension
revocation or disqualification to the Minister within such
time and in such manner as may be prescribed. (2) The Minister may appoint an Appeals Committee of two
or more persons, or two or more such Appeals Committees, to
advise him on appeals under this section. (3) The Minister may, by notice in the Gazette, delegate,
subject to such limitations and restrictions as he may specify,
his functions under this section to an Appeals Committee. (4) Where an Appeals Committee advises the Minister on
any appeal, the Minister shall not be bound to accept any such
advice tendered to him. [s. 24]
Appeals
Act No
12 of 2023 s.11

advises the Minister on
any appeal, the Minister shall not be bound to accept any such
advice tendered to him. [s. 24]
Appeals
Act No
12 of 2023 s.11

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.353
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
28. Where a person is aggrieved by the assessment by a
licensing authority of any licence fee he may, within such
time and in such manner as may be prescribed, appeal to the
Permanent Secretary. [s. 25]
29.–(1) The Minister may, after consultation with the Attorney
General and with the consent of the President, by order under
his hand-
(a) revoke any business licence granted to any person; or
(b) disqualify any person from carrying on any business,
or any class or category of business specified in the
order,
if in his opinion it is in the public interest so to do. (2) Where an order under subsection (1) has been made
in relation to any person, the provisions of subsection (4) of
section 26 shall apply to such person as if references therein to
revocation and disqualification were references to revocation
and disqualification under this section.

pply to such person as if references therein to
revocation and disqualification were references to revocation
and disqualification under this section.

(3) Where in any proceedings, whether civil or criminal, an
order under this section is produced, the court shall presume
that it was made after consultation with the Attorney-General
and with the consent of the President. [s. 26]
30. A decision-
(a) of a licensing authority under section 14;
(b) of the Permanent Secretary under section 26;
(c) of the Minister, or of an Appeals Committee exercising
the functions of the Minister under section 27, on any
appeal under that section;
(d) providing for the refund of license fees and prescribing
the circumstance and the manner in which such refund
may be made;
(e) the Permanent Secretary on appeal under
section 28; or
(f) of the Minister under section 29,
Appeal in relation
to licence fee
Revocation and
disqualification
by Minister
Finality of
decisions
Act No. 7 of 1976 s. 19

Minister under section 29,
Appeal in relation
to licence fee
Revocation and
disqualification
by Minister
Finality of
decisions
Act No. 7 of 1976 s. 19

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.354
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
shall, subject to any provisions of this Act providing for an
appeal from such decision and subject to the provisions of
section 31, be final and conclusive and shall not be subject to
review by any court. [s. 27]
31. Where by this Act any person is empowered to revoke
any business licence or to impose any disqualification on any
person in relation to the carrying on of any business, such
person shall be deemed to have the power to remove, modify
or lift such revocation or disqualification. [s.

n to the carrying on of any business, such
person shall be deemed to have the power to remove, modify
or lift such revocation or disqualification. [s.

28]
32.–(1) The Minister may make regulations for the better
carrying out of the purposes and provisions of this Act and,
without prejudice to the generality of the foregoing, may make
regulations-
(a) providing for conditions which shall be deemed to be
annexed to business licences or to business licences of
any class or category;
(b) providing for the issue of a duplicate licence where the
original is lost or destroyed;
(c) requiring persons holding business licences to submit
such particulars and returns in such manner as may be
prescribed;
(d) providing for the refund of licence fees and prescribing
the circumstances and the manner in which such
refund may be made;
(e) prescribing forms for permits under section 12, and
providing for conditions subject to which such permits
may be issued;
(f) prescribing forms to be used for application of business
licence in a paper or electronic forms; and
(g) providing for anything or matter which may be
prescribed or provided for by regulations.

n of business
licence in a paper or electronic forms; and
(g) providing for anything or matter which may be
prescribed or provided for by regulations.

(2) Where a local government authority is the licensing
authority for any class of businesses, such authority shall have
Power to revoke,
etc., to include
power to cancel
revocation
Regulations
Acts Nos. 10 of 1973 s. 48
7 of 1976 s. 19
4 of 2018 s. 11

thority shall have
Power to revoke,
etc., to include
power to cancel
revocation
Regulations
Acts Nos. 10 of 1973 s. 48
7 of 1976 s. 19
4 of 2018 s. 11

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.355
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
power to make, with the consent of the Minister, by-laws or
regulations providing for any matter which may be provided
for by regulations made under subsection (1). [s. 29]
33. Regulations made under section 32 may contain penalties
for the breach thereof of a fine not exceeding one hundred
thousand shillings or to imprisonment for a term not less than
two months and not exceeding one year or to both. [s. 30]
34.–(1) Where the licence fee for any business licence is
required to be assessed by reference to the annual turnover, the
expression “annual turnover” shall mean all sums received and
receivable in the course of the business by the person carrying
on such business during the calendar year immediately
preceding the date on which the last business licence held by
him expired.

y the person carrying
on such business during the calendar year immediately
preceding the date on which the last business licence held by
him expired.

(2) Where the holder of business licence carries on two or
more businesses whether at the same place of business or at
different places, the expression “annual turnover” shall refer to
the turnover in relation to all such businesses notwithstanding
that any such business is a business to which this Act does not
apply, or is an auxiliary business or is a business which can
be carried on without a valid business licence or is a business
in respect of which a separate business licence or a subsidiary
licence has been, or is required to be, taken out. (3) Where in any case the licensing authority is satisfied that
the person applying for a licence carried on such business for
only that portion of the calendar year immediately preceding
the date on which the last business licence held by him expired,
the annual turnover shall be deemed to be the amount arrived
at by multiplying the actual turnover by twelve and dividing
the result by the number of completed months during which
such business was actually carried on. (4) Where a person applies for a business licence the licence
fee in respect of which is required to be assessed by reference
Penalties for
offences under
regulations
Act No.

es for a business licence the licence
fee in respect of which is required to be assessed by reference
Penalties for
offences under
regulations
Act No.

4 of 2018 s. 12
Rules regulating
application and
construction of
Schedule

4 of 2018 s. 12
Rules regulating
application and
construction of
Schedule

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.356
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.356
THE BUSINESS LICENSING ACT [CAP. 101 R.E.

2023]
to that annual turnover and the licensing authority is satisfied
that such person did not at any time within the calendar year
immediately preceding the date of such application carry on
such business, the licensing authority may grant him a licence
upon payment by such person of a licence fee of one hundred
shillings or, in the case of a building contractor, two thousand
shillings:
Provided that, where in any such case the licence fee for
any licence applied for by such person in respect of any period
commencing on a day following the expiry of such licence
granted to him under this subsection is assessed at more than
one hundred shillings or, in the case of a building contractor,
two thousand shillings, the licensing authority shall refuse to
grant such person such licence applied for unless such person
pays to the licensing authority in respect of such previous
licence-
(a) where such previous licence was applied for and granted
in respect of any period commencing on or after the
first day of September in any year, the difference, if any,
between one-half of the licence fee payable in respect
of the licence so applied for and one hundred shillings
or two thousand shillings; and
(b) in any other case, the difference between the licence fee
payable in respect of the licence so applied for and one
hundred shillings or two thousand shillings.

her case, the difference between the licence fee
payable in respect of the licence so applied for and one
hundred shillings or two thousand shillings.

(5) Where in any case the licensing authority is satisfied that
the amount of the annual turnover in respect of which a licence
fee was assessed for any year was less than the actual amount
of such turnover, it shall be lawful for the licensing authority
to assess licence fee in respect of such actual turnover and to
call upon the holder of the licence to pay the excess together
with a penalty on such excess assessed in accordance with
the provisions of section 10, within such time as the licensing
authority may specify. (6) Where a person who, on being called upon to pay any
excess or penalty under subsection (5), fails to pay the same or

ensing
authority may specify. (6) Where a person who, on being called upon to pay any
excess or penalty under subsection (5), fails to pay the same or

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.357
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
any part thereof within twenty-one days of the expiry of the
date or period specified in the notice given by the licensing
authority, the Permanent Secretary may revoke his licence,
and all the provisions of this Act which apply to revocation
of a licence under subsection (1) of section 26 shall apply to a
revocation of the licence under this subsection
(7) A technical assistance officer assigned to render services
to the Government, a parastatal organisation or a co-operative
society shall, for the purposes of the Schedule to this Act, be
deemed to be in the full time employment of the Government,
the parastatal organisation or the co-operative society. (8) In this section “technical assistance officer” shall have the
meaning assigned to that expression by the Personal Tax Act. [s. 31]
35. [Repeals the Trades Licensing Ordinance.]
[s. 32]
36–37. [Omitted.]
[s.

e the
meaning assigned to that expression by the Personal Tax Act. [s. 31]
35. [Repeals the Trades Licensing Ordinance.]
[s. 32]
36–37. [Omitted.]
[s.

33-34]
SCHEDULE
(Made under section 8)
A: Fees by Business Registration and Licensing Agency
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS
DESCRIPTION
FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
1. Agency
Business
1. Commission
Agent
300,000/= 200,000/=
2. Travel Agent 200,000/= 200,000/=
Act No. 46 of 1967
Repeal
R.L. Cap. 208
Omitted
Acts Nos. 16 of 1974 s. 23
25 of 1980 s. 4
1 of 1983 s. 4
10 of 1987 s. 7
13 of 1989 s. 6
17 of 1990 s. 6
3 of 1993 s. 4
1 of 1996 s. 7
10 of 1993 s. 4
25 of 1997 s. 6
11 of 2000 s. 5
18 of 2002 s. 7
15 of 2003 s. 7
2 of 2014 s. 8
4 of 2018 s. 13

1990 s. 6
3 of 1993 s. 4
1 of 1996 s. 7
10 of 1993 s. 4
25 of 1997 s. 6
11 of 2000 s. 5
18 of 2002 s. 7
15 of 2003 s. 7
2 of 2014 s. 8
4 of 2018 s. 13

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.358
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
Agency
Business
3. Air Chatter
Agent
(i) Local 300,000/= 200,000/=
(ii) Foreign
owned
3,000 USD 1,500 USD
4. Shipping Agent 1,000,000/= 400,000/=
5. Foreign owned 10,000 USD 6,000 USD
6. Any other Agent
Local 200,000/= 200,000/=
Foreign owned 2,000 USD 1,000 USD
2. Broker
Business 1. Insurance
Broker
Local 200,000/= 200,000/=
Foreign Owned 3,000 USD 1,500 USD
2. Stock Exchange
Broker
Local 500,000/= 300,000/=
Foreign Owned 3,000 USD 1,500 USD
3. Shipping Broker
Local 1,000,000/= 600,000
Foreign Owned 5,000 USD 3,000 USD
4. Tide Broker 400,000/= 200,000/=
5. Court Broker 400,000/= 200,000/=
Municipality 300,000/= 100,000/=
Town/District 200,000/= 100,000/=
Any other place 200,000/= 200,000/=

= 200,000/=
5. Court Broker 400,000/= 200,000/=
Municipality 300,000/= 100,000/=
Town/District 200,000/= 100,000/=
Any other place 200,000/= 200,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.359
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
3. Banking 1. Banking Service
Locally Owned 1,000,000/= 600,000/=
Foreign Owned 5,000 USD 3,200 USD
2. Bureau De
Change
Local Owned 600,000/= 400,000/=
Foreign Owned 3,000 USD 1,000 USD
Co-operative
Banks
200,000/= 100,000/=
4. Financial
Institutions
& Capital
Markets
1. Capital Markets
& Stock
Exchange
500,000/= 300,000/=
2. Social Security
Provider
1,000,000/= 600,000/=
3. Mortgage &
Hire Purchase
[other than
those operating
under micro
enterprise
schemes/
programmes]
600,000/= 400,000/=
4. Mortgage &
Hire Purchase
for micro
enterprise
scheme/
Programme
100,000/= 50,000/=
5. Credit Card
Management
400,000/= 300,000/=
6. Micro financing
Investments
Local
600,000/= 400,000/=
5. Clearing &
Forwarding
1. Clearing &
Forwarding
400,000/= 200,000/=
2. Freight
forwarding
Local 300,000/= 200,000/=
Foreign Owned 2,000 USD 1,000 USD

. Clearing &
Forwarding
1. Clearing &
Forwarding
400,000/= 200,000/=
2. Freight
forwarding
Local 300,000/= 200,000/=
Foreign Owned 2,000 USD 1,000 USD

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.360
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
6. Cargo
Valuation and
Superinten-
dence
1. Pre-shipment
Inspection
Local 300,000/= 200,000/=
Foreign [Owned] 3,000 USD 2,000 USD
2. Cargo Valuation
or Cargo survey
Local 400,000/= 400,000/=
Foreign Owned 3,000 USD 1,500 USD
3. Cargo Sourcing
Local
300,000/= 200,000/=
4. Cargo
Superintendence
Local 400,000/= 400,000/=
Foreign Owned 3,000 USD 1,500 USD
5. Cargo Handling
Local 1,000,000/= 800,000/=
Foreign Owned 5,000 USD 3,000 USD
7. Shipping
Business
1. Harbors/Airport
management
Local 1,000,000/= 800,000/=
Foreign [Owned] 4,000/= USD 2,000/= USD
2. Miscellaneous
Port Services
200,000/=
New
150,000/=
3. Ship
Chandelling
200,000/= 100,000/=
4. Maritime
Transportation
600,000/=
New
300,000/=
5. Shipping
protective or
ship charter
800,000/= 600,000/=
6. Stevedoring
Lighter rage
Bagging 300,000/= For
Dar es Salaam
Port
200,000/=
Services 200,000/=
New
100,000/= New
For Tanga,
Mtwara,
Lindi, Mafia,
Lake Victoria

ng
Lighter rage
Bagging 300,000/= For
Dar es Salaam
Port
200,000/=
Services 200,000/=
New
100,000/= New
For Tanga,
Mtwara,
Lindi, Mafia,
Lake Victoria

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.361
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
8. Insurance 1. General
Insurance and
assurance
Local 1,000,000/= 800,000/=
Foreign Owned 10,000 USD 4,000/=
2. Underwriting
and loss
Assessment
Local 600,000/= 300,000/=
Foreign Owned 3,000 USD 1,500 USD
3. Re-Assurance &
Endowment
Local 800,000/= 400,000/=
Foreign owned 10,000 USD 4,000 USD
9. Manufactures
Representative
1. Representative
Franchise holder
500,000/=New 200,000/= New
2. Sole Distributor
or Supplier
400,000/= 200,000/=
10. Estate 1. Real Estate
Local 600,000/= 400,000/=
Foreign owned 2,000 USD 1,000 USD
2. Property
Management
Local 500,000/= 300,000/=
Foreign owned 3,000 USD
New
1,500 USD
3. Estate Agent
Local 400,000/= 300,000/=
Foreign owned 1,000 USD 500 USD
4. Property
Development
Local 400,000/= 200,000/=
Foreign owned 2,000 USD 1,000 USD

te Agent
Local 400,000/= 300,000/=
Foreign owned 1,000 USD 500 USD
4. Property
Development
Local 400,000/= 200,000/=
Foreign owned 2,000 USD 1,000 USD

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.362
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
11. Commercial
Traveler
Local 400,000/= 400,000/=
12. Postal Services 1. Postal Services
(a) Head Quarters 300,000/= 200,000/=
(b) Municipal/IIQS 200,000/= 100,000/=
(c) Town/District 100,000/= 50,000/=
(d) Rural NIL
2. Courier Services
or mailing
Agent
Local 400,000/= 400,000/=
Foreign owned 3,000 USD 1,500 USD
3. Expedited Mail
Service
Local 400,000/= 400,000/=
Foreign owned 2,000 USD 1,000 USD
13. Electricity
Power, Energy
and Supply
1. Urban Water
Supply
Local 200,000/= 200,000/=
2. Electricity
Production and
or Distribution
Local 1,000,000/= 600,000/=
Foreign owned 5,000 USD 2,000 USD
3. Refining of
crude oil
Local 600,000/= 400,000/=
4. Supply of
Marine and
Aviation fuel
Local 500,000/= 400,000/=
Foreign owned 3,000 USD 1,500 USD
5. Production and
Distribution of
gas Products local
500,000/= 300,000/=
Foreign 3,000 USD 1,500 USD

000/= 400,000/=
Foreign owned 3,000 USD 1,500 USD
5. Production and
Distribution of
gas Products local
500,000/= 300,000/=
Foreign 3,000 USD 1,500 USD

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.363
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
14. Telecommuni-
cation Business
1. Internet
Services
Provider
Local 600,000/= 400,000/=
Foreign Owned 3,000 USD 1,500 USD
2. Internet
Services
Provider Agent
400,000/= 200,000/=
Internet Surfing/
cafe
200,000/= 100,000/=
3. Telecommuni-
cation services
including fax,
email & phones
300,000/= 200,000/=
4. Selling
accessories
300,000/= 200,000/=
5. Cellular telephone
operators;
600,000 400,000/=
6. Local
7. Foreign owned 5,000 USD 2,000 USD
8. Payphone
Operators
400,000/= 200,000/=
9. 1-8 above (if
operated in
rural Districts
and villages
25% of the
respective fee
25% of the
respective fee
500,000/= 80,000
15. Passengers
and goods
transportation
By Railways
1. Local
2. Foreign owned 5,000 USD 2,000 USD
By Air
Local 400,000/= 200,000/=
Foreign 2,000 USD 1,500 USD
16. Electronic
Media
1. Radio and
Television
400,000/= 300,000/=
2. Broadcasting
television
provider
400,000/= 250,000/=
3. Radio/television
Transmission
station
300,000/= 200,000/=

nd
Television
400,000/= 300,000/=
2. Broadcasting
television
provider
400,000/= 250,000/=
3. Radio/television
Transmission
station
300,000/= 200,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.364
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
17. Processing and
Manufacturing
of goods and
Selling
2. Medium scale
industry
400,000/= 400,000/=
3. Large scale
Industry
600,000/= 600,000/=
18. Hunting Local 1,000 USD 1,000 USD
Foreign Owned 3,000 USD 3,000 USD
2. Professional
Hunters
Local 1,000 USD 1,000 USD
Foreign Owned 3,000 USD 3,000 USD
19. Lotteries,
Games and
Amusement
1. Casino
(a) City of DSM 40,000 USD 40,000 USD
(b) other Towns 15,000 USD 15,000 USD
2. Slot machines
per station
Local 300,000/= 150,000
Foreign Owned 1,000 USD 800 USD
3. Night Clubs 500,000/= 200,000/=
20. Tourists
Businesses
1. Tourist Hotels 150,000/= 150,000/=
Plus 2,000/= Plus 2,000/=
per bedroom per bedroom
2. lodge 150,000/= 150,000/=
3. camp 100,000/=
plus
100,000/= plus
4. tourist operator 3,000 per hut/
cottage
3,000 per hut/
cottage
local 200,000/= 200,000/=
Foreign Owned 1,000 USD 1,000 USD
21. Exportation 1. cattle 300,000/= 200,000/=
2. other Livestock 250,000/= 150,000/=
3. Raw material 300,000/= 200,000/=
4.

Owned 1,000 USD 1,000 USD
21. Exportation 1. cattle 300,000/= 200,000/=
2. other Livestock 250,000/= 150,000/=
3. Raw material 300,000/= 200,000/=
4.

Agriculture goods 100,000/= 80,000/=
5. Finished goods
and other
commodities
100,000/= 80,000/=
6. Transit trade local 300,000/= 100,000/=

Agriculture goods 100,000/= 80,000/=
5. Finished goods
and other
commodities
100,000/= 80,000/=
6. Transit trade local 300,000/= 100,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.365
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
22. Importation Merchandise 400,000/= 200,000/=
23. Dealership/
franchise
1. Motor Vehicle 400,000/= 200,000/=
2. Motor Vehicle
assembling
500,000/= 300,000/=
3. Dealers of
Broadcasting
apparatus
400,000/= 300,000/=
4. Dealers in
arms and
ammunition
1,000,000/= 500,000/=
5. Dealers in
Explosive
for Mining
purposes
Local 1,000,000/= 500,000/=
Foreign Owned 5,000 USD 3,000 USD
24. General
Trading
1. Dispensary,
health centre
and Laboratory
Clinic
80,000/= 50,000/=
Silver and Gold
Smith / Dealer
(a) City / Municipal 300,000/= 200,000/=
(b) District / town 250,000/= 200,000/=
(c) Minor
settlement and
Village
100,000/= 80,000/=
25. Duplicate
license for lost
one
City, Municipal,
District, Minor
settlement and
villages
20,000/= 10,000/=
26. Any other
business of
national or
International
nature
Local (Tanzania) 200,000/= 100,000/=
Foreign owned 2,000 USD 1,000 USD
B: Fees to be Collected by Local Government Authorities

or
International
nature
Local (Tanzania) 200,000/= 100,000/=
Foreign owned 2,000 USD 1,000 USD
B: Fees to be Collected by Local Government Authorities

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.366
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
1. Clearing &
Forwarding
3. Warehousing 300,000/= New 150,000/= New
2. Telecommunica-
tion Business
4. Attended telephone officers 200,000 100,000/=
3. Processing and
Manufacturing of
goods and Selling
1. Small scale Industry 100,000/= 50,000/=
4. Lotteries, Games
and Amusement
4. Entertainment Halls 300,000/= 200,000/=
5. Non Tourists
Business Hotel
1. With Liquor License 100,000/= 100,000/=
plus 1,500/= per plus 1,500/= per
bedroom bedroom
2. Without Liquor license 80,000/= 80,000/=
plus 2,000/= plus 2,000/=
per bedroom per bedroom
3. Lodging Houses 100,000/= 100,000/=
plus shs 2,000/= plus shs 2,000/=
per bedroom per bedroom
4. Catering Services
Take away 100,000/= 50,000/=
Mobile Catering 100,000/= 50,000/=
6. Regional Trading
Companies
City/Municipal town 100,000/= 100,000/=
district 50,000/= 50,000/=
7. Cooperative
Societies
40,000/= 20,000/=

= 50,000/=
6. Regional Trading
Companies
City/Municipal town 100,000/= 100,000/=
district 50,000/= 50,000/=
7. Cooperative
Societies
40,000/= 20,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.367
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
8. Building
Contractors
1. Building society 100,000/= 100,000/=
2. Contractor Class I 1,000,000/= 800,000/=
3. Contractor Class II 800,000/= 750,000/=
4. Contractor Class III 700,000/= 700,000/=
5. Contractor Class IV 650,000/= 650,000/=
6. Contractor Class V 500,000/= 500,000/=
7. Contractor class VI 400,000/= 400,000/=
8. Contractor Class VIII 300,000/= 200,000/=
All Foreign - Owned 20,000 USD 10,000 USD
9. Specified
Profession
1. Business consultancy
Local 200,000/= 200,000/=
foreign Owned 2,000 USD 1,000 USD
2. Lawyer
Local 300,000/= 200,000/=
Foreign Owned 5,000 USD 2,500 USD
3. Tax practitioner
Local 300,000/= 200,000/=
Foreign Owned 3,000 USD 1,500 USD
4. Quantity Surveyor
Local 300,000/= 200,000/=
Foreign Owned 3,000 USD 1,500 USD
5. Engineers
Local 300,000/= 200,000/=
Foreign Owned 3,000 USD 1,500/=
6.

uantity Surveyor
Local 300,000/= 200,000/=
Foreign Owned 3,000 USD 1,500 USD
5. Engineers
Local 300,000/= 200,000/=
Foreign Owned 3,000 USD 1,500/=
6.

Auditor/Accountant
Local 300,000= 200,000/=
Foreign Owned 3,000 USD 1,500 USD
7. Medical Practitioner
Local 150,000/= 150,000/=
Foreign 1,000 USD 1,000 USD
8. Any other consultancy
Local 200,000/= 100,000/=
Foreign Owned 3,000 USD 2,000 USD
9. If employees of government,
Parastatal Organisation
NIL NIL
Religious owned, institution or
Private companies

0/=
Foreign Owned 3,000 USD 2,000 USD
9. If employees of government,
Parastatal Organisation
NIL NIL
Religious owned, institution or
Private companies

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.368
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
10. General Trading 1. Dispensary, health centre
and Laboratory Clinic
80,000/= 50,000/=
2. Hospital
Local 150,000/= 100,000/=
Foreign 1,000 USD 1,000 USD
3. Selling Medicines retail
(a) Part i poison shop 200,000/= 100,000/=
(b) Part ii poison shop 100,000/= 80,000/=
4. Hardware and Building
materials retail
(a) City / Municipal 200,000/= 150,000/=
(b) District 150,000/= 100,000/=
(c) Minor settlement and Village 60,000/= 50,000/=
5. Workshop & Garages
(a) City / Municipal 150,000/= 100,000/=
(b) District 120,000/= 100,000/=
(c) Minor settlement and 100,000/= 50,000/=
Village 30,000/= 30,000/=
6. Bakeries
(a) City / Municipal 100,000/= 50,000/=
(b) District 80,000/= 30,000/=
(c) Minor settlement and Village 30,000/= 30,000/=
7. Timber and Furniture Retail
(a) City / Municipal 200,000/= 100,000/=
(b) District / town 100,000/= 50,000/=

ettlement and Village 30,000/= 30,000/=
7. Timber and Furniture Retail
(a) City / Municipal 200,000/= 100,000/=
(b) District / town 100,000/= 50,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.369
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
8. Bookstore and stationery’
retail
(a) City / Municipal 100,000/= 80,000/=
(b) District / town 80,000/= 50,000/=
(c) Minor settlement and Village 20,000/= 20,000/=
11. Flour / Oil milling
(a) City / Municipal 50,000/= 50,000/=
(b) District / town 30,000/= 20,000/=
(c) Minor settlement and Village 20,000/= 15,000/=
12. Livestock Trading
(a) City / Municipal 150,000/= 100,000/=
(b) District / town 80,000/= 40,000/=
(c) Minor settlement and Village 25,000/= 10,000/=
13. Butchers
(a) City / Municipal 80,000/= 50,000/=
(b) District / town 60,000/= 40,000/=
(c) Minor settlement and Village 10,000/= 10,000/=
14. Printing and Publishing of
books and newspaper
(a) City / Municipal 400,000/= 250,000/=
(b) District 250,000/= 200,000/=
(c) Minor settlement and Village 100,000/= 80,000/=
15.

books and newspaper
(a) City / Municipal 400,000/= 250,000/=
(b) District 250,000/= 200,000/=
(c) Minor settlement and Village 100,000/= 80,000/=
15.

Petrol and Filling Stations
(a) City / Municipal 200,000/= 200,000/=
(b) District 150,000/= 100,000/=
(c) Minor settlement and Village 100,000/= 50,000/=

rol and Filling Stations
(a) City / Municipal 200,000/= 200,000/=
(b) District 150,000/= 100,000/=
(c) Minor settlement and Village 100,000/= 50,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.370
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
16. Kiosks/Groceries
(a) City / Municipal 60,000/= 40,000/=
(b) District 40,000/= 20,000/=
(c) Minor settlement and Village 10,000/= 5,000/=
17. Hair Salon / Barber Shop
(a) City / Municipal 40,000/= 20,000/=
(b) District 20,000/= 10,000/=
(c) Minor settlement and Village 5,000/= 5,000/=
18. Beauty Clinics machinery
Tools
(a) City / Municipal 40,000/= 20,000/=
(b) District 30,000/= 15,000/=
(c) Minor settlement and Village 10,000/= 5,000/=
19. Machinery Tools
(a) City / Municipal 300,000/= 200,000/=
(b) District 200,000/= 80,000/=
(c) Minor settlement and Village 80,000/= 50,000/=
20. Motor oils and Lubricants
(a) City / Municipal 120,000/= 100,000/=
(b) District 100,000/= 80,000/=
(c) Minor settlement and Village 50,000/= 50,000/=
21. Selling of fish
(a) City / Municipal 40,000/= 30,000/=
(b) District 30,000/= 10,000/=
(c) Minot settlement and Village 10,000/= 10,000/=

50,000/=
21. Selling of fish
(a) City / Municipal 40,000/= 30,000/=
(b) District 30,000/= 10,000/=
(c) Minot settlement and Village 10,000/= 10,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.371
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
22. Tea Room
(a) City / Municipal 50,000/= 40,000/=
(b) District 25,000/= 15,000/=
(c) Minor settlement and Village 5,000/= 5,000/=
23. Second based clothes and
Shoes (mitumba) dealers
(a) Wholesale 300,000/= 200,000/=
(b) Sub-wholesale 200,000/= 100,000/=
(c) Retail
1. City / Municipal 50,000/= 30,000/=
2. District 15,000/= 10,000/=
3. Minor settlement and Village 5,000/= 0
24. Private Primary Schools 300,000/= 150,000/=
25. Private Secondary Schools
and Collages
500,000/= 250,000/=
26. Selling of New Shoes
(a) Wholesale 300,000/= 200,000/=
(b) Sub-wholesale 200,000/= 100,000/=
(c) Retail
1. City/ Municipal 100,000/= 60,000/=
2. District 80,000/= 40,000/=
3. Minor Settlement and
Village
20,000/= 10,000/=
11. Auctioneers 150,000/= 150,000/=

City/ Municipal 100,000/= 60,000/=
2. District 80,000/= 40,000/=
3. Minor Settlement and
Village
20,000/= 10,000/=
11. Auctioneers 150,000/= 150,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.372
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
12. Selling spare
parts
1. Motor Vehicle
(a) City / Municipal 300,000/= 200,000/=
(b) District 250,000/= 150,000/=
(c) Minor settlement and Village 30,000/= 30,000/=
2. Motor Cycles
(a) City / Municipal 120,000/= 100,000/=
(b) District 80,000/= 50,000/=
(c) Minor settlement and Village 40,000/= 30,000/=
3. Bicycle
(a) City / Municipal 50,000/= 30,000/=
(b) District 30,000/= 20,000/=
(c) Minor settlement 10,000/= 10,000/=
(d) Village 5,000/= 5,000/=
4. Industrial Spares and Tools
(a) City / Municipal 300,000/= 200,000/=
(b) District 250,000/= 150,000/=
(c) Minor settlement and Village 100,000/= 50,000/=
5. Agricultural implements,
Flour Mills, Machines spares
(a) City / Municipal 150,000/= 100,000/=
(b) District 60,000/= 30,000/=
(c) Minor settlement and Village 20,000/= 10,000/=
6.

r Mills, Machines spares
(a) City / Municipal 150,000/= 100,000/=
(b) District 60,000/= 30,000/=
(c) Minor settlement and Village 20,000/= 10,000/=
6.

Marine spares and tools
(a) City / Municipal 250,000/= 150,000/=
(b) District 200,000/= 100,000/=
(c) Minor settlement and Village 50,000/= 25,000/=

Marine spares and tools
(a) City / Municipal 250,000/= 150,000/=
(b) District 200,000/= 100,000/=
(c) Minor settlement and Village 50,000/= 25,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.373
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
7. Domestic Appliances Retail
(a) City / Municipal 200,000/= 150,000/=
(b) District 100,000/= 50,000/=
(c) Minor settlement and Village 50,000/= 25,000/=
8. Electrical and household
items retail;
(a) City / Municipal 150,000/= 100,000/=
(b) District 100,000/= 50,000/=
(c) Minor settlement 50,000/= 25,000/=
(d) Village 10,000/= 10,000/=
13. Electrical
Contractors
Local
1. class A 500,000/= 300,000/=
2. class B 300,000/= 200,000/=
3. class C 200,000/= 100,000/=
4. class C 100,000/= 50,000/=
5. All foreign owned 6,000 USD 3,000 USD
14. General
Merchandising
(a) Wholesale 300,000/= 200,000/=
(b) Sub-wholesale 200,000/= 150,000/=
(c) Retail shops
1. City / Municipal 70,000/= 40,000/=
2. District 50,000/= 30,000/=
3. Minor settlement 20,000/= 15,000/=
4. Village 8,000/= 8,000/=

(c) Retail shops
1. City / Municipal 70,000/= 40,000/=
2. District 50,000/= 30,000/=
3. Minor settlement 20,000/= 15,000/=
4. Village 8,000/= 8,000/=

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.374
THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]
S/N COLUMN I COLUMN II COLUMN III COLUMN IV
BUSINESS
CATEGORY
BUSINESS DESCRIPTION FEE FOR
PRINCIPAL
LICENCE
FEE FOR
SUBSIDIARY
LICENCE
(d) Super Markets
1. City / Municipal 500,000/= 300,000/=
2. District 200,000/= 150,000/=
3. Minor settlement 100,000/= 100,000/=
4. Village 5,000/= 5,000/=
(e) Departmental stores
1. City / Municipal 400,000/= 300,000/=
2. District 200,000/= 200,000/=
15. Endorsement on
Transfer licenses
City, Municipal, District, Minor
settlement and villages
10,000/= 10,000/=
16. Duplicate license
for lost one
City, Municipal, District, Minor
settlement and villages
20,000/= 10,000/=
17. Any other
business not
of national or
international
nature
City / Municipality 80,000/= 60,000/=
At District headquarter 50,000/= 40,000/=
In Minor Settlement 15,000/= 15,000/=
At village 5,000/= 5,000/=