The Motor Vehicles (Tax on Registration and Transfer) Act

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CHAPTER 124
THE MOTOR VEHICLES (TAX ON REGISTRATION
AND TRANSFER) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Interpretation.
part ii
REGISTRATION TAX
3. Application of Part II.
4. Registration.
5. Payment of registration tax.
6. Exemption.
part iii
TAX ON TRANSFER
7. Application.
8. Tax on transfer.
9. Payment of tax on transfer.
10. Exemption.
part iv
GENERAL PROVISIONS
11. Interpretation.
12. Repealed.
13. Powers of licensing authority.
14. Receipt for tax.
15. Repealed.
16. Forfeiture.
17. Repealed.
18. Repealed.
19. Repealed.

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
20. Burden of proof.
21. Repealed.
22. Fees under Road Traffic Act.
23. Regulations.
24. Construction of First Schedule.
25. Omitted.
SCHEDULES

2023]
20. Burden of proof.
21. Repealed.
22. Fees under Road Traffic Act.
23. Regulations.
24. Construction of First Schedule.
25. Omitted.
SCHEDULES

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CHAPTER 124
THE MOTOR VEHICLES (TAX ON REGISTRATION
AND TRANSFER) ACT
An Act to make provisions for the registration and transfer of motor vehicles
and motor cycles and for other related matters. [16th June, 1972]
[s. 1]
Acts Nos. 21 of 1972
16 of 1974
29 of 1974
12 of 1981
1 of 1983
16 of 1983
15 of 1985
10 of 1987
17 of 1990
3 of 1993
2 of 1994
16 of 1994
17 of 1995
13 of 1996
25 of 1997
13 of 2008
15 of 2010
8 of 2012
10 of 2015
2 of 2016
8 of 2020
3 of 2021
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Motor Vehicles (Tax on
Registration and Transfer) Act, and shall be read as one with
the Road Traffic Act.

PROVISIONS
1. This Act may be cited as the Motor Vehicles (Tax on
Registration and Transfer) Act, and shall be read as one with
the Road Traffic Act.

2.–(1) In this Act, unless the context otherwise requires-
“Commissioner” means the Commissioner General appointed
under the Tanzania Revenue Authority Act;
“licensing authority”, “owner” and “motor vehicle” shall have
the meanings assigned to those expressions by the Road
Traffic Act;
“Minister” means the Minister responsible for finance;
“registration” means registration of a motor vehicle under
Part I of the Road Traffic Act;
“registration tax” means the tax imposed by Part II of this
Act;
“tax on transfer” means the tax imposed by Part III of this
Act; and
“transfer” means any transaction whereby the property,
or any interest in the property, in a motor vehicle is
transferred from one person to another person whether
Short title
Cap. 168
Interpretation
Act No. 10 of 2015 s. 150
Cap. 399
Cap. 168
GN. No. 665 of 1998

nsferred from one person to another person whether
Short title
Cap. 168
Interpretation
Act No. 10 of 2015 s. 150
Cap. 399
Cap. 168
GN. No. 665 of 1998

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
pursuant to any sale, mortgage or other arrangement
of any kind, and whether or not the transfer is for any
valuable consideration. (2) For the purposes of this Act, a transfer of motor vehicle
shall be deemed to have been completed-
(a) where the transfer is accompanied by delivery of the
possession of the motor vehicle, on the date on which
such delivery is effected; and
(b) where the transfer is endorsed or required to be
endorsed on any registration card or register issued
or maintained pursuant to the provisions of the Road
Traffic Act, on the date on which the endorsement is
effected, whichever date first occurs.

ssued
or maintained pursuant to the provisions of the Road
Traffic Act, on the date on which the endorsement is
effected, whichever date first occurs.

PART II
REGISTRATION TAX
3.–(1) This Part shall apply to-
(a) a motor vehicle constructed or adapted solely or
mainly for the carriage of passengers and their personal
luggage and having a seating capacity, as assessed by the
licensing authority, for not more than fifteen persons
including the driver;
(b) a motor-cycle; and
(c) pick-up, panel truck or similar vehicle of less than three
tons load-carrying capacity. (2) For the purposes of subsection (1), a station wagon,
shooting brake or similar vehicle shall be deemed to be
constructed mainly for the carriage of passengers and their
personal luggage. (3) References in this Part to a “motor vehicle” shall, unless
the context requires otherwise, be construed as references to a
motor vehicle to which this Part applies. 4.–(1) Subject to the provisions of this Part, there shall be
charged, levied and collected a tax, to be known as motor
Cap. 168
Application
of Part II
Registration

to the provisions of this Part, there shall be
charged, levied and collected a tax, to be known as motor
Cap. 168
Application
of Part II
Registration

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
vehicle registration tax, at the rate set out in the First Schedule
to this Act-
(a) upon first registration of any motor vehicle to which
this Act applies;
(b) where in the case of any motor vehicle to which this Act
applies registration, tax has not been paid by reason of
an exemption under section 6 upon the expiry of the
exemption or upon transfer of the motor vehicle to a
person not enjoying similar exemption; or
(c) where subsequent to first registration of a motor vehicle
to which this Act does not apply the motor vehicle is
so adapted as to bring it within a category of motor
vehicles to which this Act applies upon the adaptation.

s Act does not apply the motor vehicle is
so adapted as to bring it within a category of motor
vehicles to which this Act applies upon the adaptation.

(2) [Omitted.]
5.–(1) The registration tax payable under section 4 shall be
paid to the licensing authority-
(a) in any case to which paragraph (a) of subsection (1)
of section 4 applies, by the person applying for the
registration upon the date on which the application for
first registration is made;
(b) in any case to which paragraph (b) of subsection (1) of
section 4 applies-
(i) where the registration tax becomes payable
by reason of expiry of the exemption which is
referred to in that paragraph, by the owner within
fourteen days of the date on which the exemption
expires; or
(ii) where the registration tax becomes payable by
reason of the transfer of the motor vehicle to such
person who is referred to in that paragraph, by
that person upon completion of the transfer; or
(c) in any case to which paragraph (c) of subsection (1) of
section 4 applies, by the owner within fourteen days of
the date on which the adaptation which is referred to in
the paragraph is effected. Payment of
registration tax
Acts Nos. 12 of 1981 s. 25
25 of 1997 s. 30
10 of 2015 s. 151

daptation which is referred to in
the paragraph is effected. Payment of
registration tax
Acts Nos. 12 of 1981 s. 25
25 of 1997 s. 30
10 of 2015 s. 151

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
(2) Where the person liable to pay registration tax in
respect of any motor vehicle fails to pay the same on the due
date or within the period on or during which it is required by
subsection (1) to be paid, the person so liable shall thereupon
become liable to pay a penalty of twenty five per centum of the
tax due and a further amount of ten per centum in respect of
each period of thirty days during which any tax remains unpaid.

ty five per centum of the
tax due and a further amount of ten per centum in respect of
each period of thirty days during which any tax remains unpaid.

(3) Where the owner has, subsequent to becoming liable
to pay registration tax or any penalty, transferred the vehicle
to any other person, the owner and that person to whom
the vehicle is so transferred and also every other person to
whom it may be subsequently transferred shall be jointly and
severally liable to pay the registration tax and penalty if any, or
any unpaid portion of the registration tax or penalty:
Provided that, these provisions shall not apply only in
respect of any person enjoying an exemption in relation to the
motor vehicle by virtue of an order made under section 6. 6. The Minister may, where in his opinion, it is in the public
interest so to do by order published in the Gazette-
(a) exempt any category or categories of motor vehicles
from the registration tax imposed by this Act; and
(b) exempt any person or class of persons from payment
of any registration tax in respect of any motor vehicle
or any category or number of motor vehicles owned by
that person or class of persons. PART III
TAX ON TRANSFER
7.–(1) This Part shall apply to a motor vehicle of any description
other than a tractor, which is or has been registered under Part
I of the Road Traffic Act.

his Part shall apply to a motor vehicle of any description
other than a tractor, which is or has been registered under Part
I of the Road Traffic Act.

(2) References in this Part to a “motor vehicle” shall be
construed as reference to a motor vehicle to which this Part
applies. Exemption
Application
Cap. 168

rences in this Part to a “motor vehicle” shall be
construed as reference to a motor vehicle to which this Part
applies. Exemption
Application
Cap. 168

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
8.–(1) Subject to the provisions of this Part, there shall be
charged, levied and collected a tax to be known as tax on
transfer, at the rate specified in the Second Schedule to this
Act, upon the transfer of any motor vehicle to which this
Act applies.

known as tax on
transfer, at the rate specified in the Second Schedule to this
Act, upon the transfer of any motor vehicle to which this
Act applies.

(2) Notwithstanding the provisions of subsection (1), tax
on transfer shall not be payable-
(a) upon the transfer of a motor vehicle by the owner to his
or her spouse;
(b) upon the transfer of a motor vehicle to the personal
representatives of a deceased owner;
(c) where a motor vehicle is registered jointly in the names
of two or more persons as owners, upon the transfer
by any one of them of his interest in it to any other
of them;
(d) upon the transfer of a motor vehicle to the trustee in
bankruptcy of the owner; and
(e) upon transfer of a motor vehicle by any body corporate
to any other body corporate which is an associate of
the first named body corporate, in the course of the
transfer of all the assets of that body corporate to the
associate body corporate:
Provided that, the provisions of this paragraph shall not
apply where a consideration for the transfer has been or is to
be provided directly or indirectly by a person other than the
associate body corporate or any body corporate which, at the
time of the transfer, was an associate of either the transferor or
the transferee.

an the
associate body corporate or any body corporate which, at the
time of the transfer, was an associate of either the transferor or
the transferee.

(3) For purposes of this section-
(a) a body corporate means a body of persons incorporated
by or under any written law;
(b) a body corporate shall be deemed to be an associate of
another body corporate where-
(i) one of them is the beneficial owner of not less
than ninety per centum of the issued share capital
of the other; or
Tax on transfer

rporate where-
(i) one of them is the beneficial owner of not less
than ninety per centum of the issued share capital
of the other; or
Tax on transfer

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
(ii) not less than ninety per centum of the issued
share capital of each of them is owned by a third
body corporate. 9.–(1) The tax on transfer payable under section 8 shall be
paid by the transferee to the licensing authority upon the
completion of the transfer of the vehicle, and where it is not
paid upon the completion of the transfer, the transferee shall
be liable to pay a penalty of a sum of money equal to twenty
five per centum of the tax on transfer and a further penalty of
ten per centum for each successive period of thirty days during
which the tax on transfer remains unpaid.

the tax on transfer and a further penalty of
ten per centum for each successive period of thirty days during
which the tax on transfer remains unpaid.

(2) Where a transferee has, subsequent to becoming liable
to pay tax on transfer or any penalty, transferred the vehicle to
any other person, such first named transferee and the person
to whom it is so subsequently transferred and any other
subsequent transferee shall be jointly and severally liable to
pay the tax on transfer and any penalty due in respect of the
first mentioned transfer, or any portion of the tax or penalty
remaining unpaid:
Provided that, this subsection shall not apply in respect of
any person enjoying an exemption in relation to the motor
vehicle by virtue of an exemption under an order made under
section 10. 10.–(1) The Minister may, where he is satisfied that it is in the
public interest so to do, by order published in the Gazette-
(a) exempt any category of motor vehicles from tax on
transfer;
(b) exempt any person in respect of any category or number
of motor vehicles transferred to him;
(c) remit in part the tax on transfer payable under this Act
in respect of-
(i) any category of motor vehicles; and
(ii) any category or number of motor vehicles transferred
to the person specified in the order. Payment of
tax on transfer
Acts Nos. 25 of 1997 s.

and
(ii) any category or number of motor vehicles transferred
to the person specified in the order. Payment of
tax on transfer
Acts Nos. 25 of 1997 s.

31
10 of 2015 s. 152
GN. No. 665 of 1998
Exemption

31
10 of 2015 s. 152
GN. No. 665 of 1998
Exemption

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
(2) The Minister may, by order under subsection (1),
authorise any person or body of persons, to perform, subject
to such limitations and restrictions as he may impose, all or
any of his functions under this section in relation to any region
or district. PART IV
GENERAL PROVISIONS
11. In this Part, unless the context otherwise requires-
“appropriate tax” or “tax” means either the registration tax
payable under Part II or the tax on transfer payable under
Part III; and
“motor vehicle” in relation to registration tax, means a motor
vehicle to which Part II applies, and in relation to tax on
transfer, means a motor vehicle to which Part III applies. 12. [Repealed by Act No. 10 of 2015 s.153.]
13.

Part II applies, and in relation to tax on
transfer, means a motor vehicle to which Part III applies. 12. [Repealed by Act No. 10 of 2015 s.153.]
13.

It shall be lawful for the licensing authority-
(a) to refuse to register a motor vehicle or a transfer until
the appropriate tax has been fully paid; and
(b) to call for any evidence, by affidavit or otherwise, to
satisfy himself-
(i) of the amount of the tax payable; or
(ii) whether any vehicle, any person or any transaction
is exempt from payment of any tax. 14. The licensing authority to whom any tax is paid under this
Act shall give a receipt for it to the person paying the same:
Provided that, where any payment is made by cheque, the
licensing authority may refuse to give the receipt until after
the cheque has been duly honored by payment. 15. [Repealed by Act No. 10 of 2015 s. 153.]
Interpretation
Repealed
Powers of
licensing
authority
Receipt for tax
Repealed

n duly honored by payment. 15. [Repealed by Act No. 10 of 2015 s. 153.]
Interpretation
Repealed
Powers of
licensing
authority
Receipt for tax
Repealed

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
16. Where a person is convicted of an offence under the Tax
Administration Act with respect to tax payable under this Act,
the court may, in addition to any tax, penalty or fine imposed,
where the offence involves willful non-payment or evasion of
tax, order that the motor vehicle in relation to which the tax
was not paid or was evaded be forfeited to the United Republic. 17. [Repealed by Act No. 10 of 2015 s.155.]
18. [Repealed by Act No. 10 of 2015 s.155.]
19. [Repealed by Act No.10 of 2015 s.155.]
20. In proceedings for an offence under this Act or under
regulations made hereunder, the burden to prove that-
(a) a person is exempt from payment of any tax;
(b) a person has duly paid any tax; or
(c) by virtue of any provisions of this Act a person, or the
motor vehicle or the transfer in relation to which that
person is charged, is exempt from any tax,
shall lie on the accused. 21. [Repealed by Act No. 10 of 2015 s. 155.]
22.

ansfer in relation to which that
person is charged, is exempt from any tax,
shall lie on the accused. 21. [Repealed by Act No. 10 of 2015 s. 155.]
22.

A person shall not, by reason only of any tax under this Act
be deemed to be exempt from liability to pay any registration fee
or transfer fee payable under the Road Traffic Act. 23. The Minister may make regulations for the better carrying
out of the purposes and provisions of this Act. 24. For the purposes of the First Schedule to thisAct-
“a new vehicle” means a vehicle which prior to its first
registration in Tanzania was not registered elsewhere,
or which is first registered in Tanzania within one year
after its having been registered for the first time outside
Tanzania;
Forfeiture
Act No. 10 of 2015 s. 154
Repealed
Repealed
Repealed
Burden of proof
Repealed
Fees under Road
Traffic Act
Cap.168
Regulations
Construction of
First Schedule

. 10 of 2015 s. 154
Repealed
Repealed
Repealed
Burden of proof
Repealed
Fees under Road
Traffic Act
Cap.168
Regulations
Construction of
First Schedule

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E.

t of this book may be reproduced or distributed without permission of OAG.421
THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E.

2023]
“registration outside Tanzania” means the registration
of the vehicle in the name of its owner, not being the
manufacturer of the vehicle or his agent or any dealer,
in motor vehicles as such in accordance with the law of
any country:
Provided that, where the Minister is satisfied that any motor
vehicle has been in the possession of any person, other than the
manufacturer of the vehicle or his agent or any dealer in motor
vehicles as such, for a period of more than one year in any
country under the law of which vehicles are not required to be
registered in the name of the owner, he may deem that vehicle
to have been registered outside Tanzania for that period; “the
appropriate percentage” in relation to paragraph (2) of the said
Schedule shall be-
(a) for the first year, twenty per centum;
(b) for the second year, fifteen per centum; and
(c) for the third and each subsequent year, ten per centum;
and
“value” in relation to a motor vehicle means the current
retail price inclusive of customs duty at Dar es Salaam
of a vehicle of the current model of the same make, type
and description or, as nearly as may be of the same type
and description where the price cannot be ascertained
with reasonable accuracy, the value as assessed by the
licensing authority.

be of the same type
and description where the price cannot be ascertained
with reasonable accuracy, the value as assessed by the
licensing authority.

25-28. [Omitted.]Omitted

25-28. [Omitted.]Omitted

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
FIRST SCHEDULE
(Made under section 4)
RATES OF REGISTRATION TAX
1. In the case of a new vehicle the registration tax shall be-
(a) where the vehicle is a motor cycle, 15% of the value of the
motor cycle;
(b) in any other case, where the maximum cylinder capacity of
the vehicle-
(i) does not exceed 1200 c.c., 20% of the value of the vehicle;
(ii) exceeds 1200 c.c. but does not exceed 1500 c.c.,25% of the
value of the vehicle;
(iii) exceeds 1500 c.c. but does not exceed 1750 c.c.,25% of the
value of the vehicle;
(iv) exceeds 1750 c.c. but does not exceed 2000 c.c.,25% of the
value of the vehicle;
(v) exceeds 2000 c.c. but does not exceed 2250 c.c.,30% of the
value of the vehicle; and
(vi) exceeds2250 c.c.,40% of the value of the vehicle. 2.

le;
(v) exceeds 2000 c.c. but does not exceed 2250 c.c.,30% of the
value of the vehicle; and
(vi) exceeds2250 c.c.,40% of the value of the vehicle. 2.

In the case of a motor vehicle other than a new vehicle, the registration
tax shall be the sum payable under paragraph 1 of this Schedule on a
new vehicle of the same make, type or description or as nearly as may be
of the same type and description less the appropriate percentage of that
sum for each full year from the date when the vehicle was registered,
either within Tanzania or outside Tanzania, for the first time. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Schedule,
where value added tax under the Value Added Tax Act, has been paid
in respect of a motor vehicle or where there exists an exemption order
exempting a motor vehicle from value added tax, the registration tax
payable in respect of that motor vehicle, notwithstanding the cylinder
capacity of the motor vehicle shall be two hundred and fifty thousand
shillings (250,000/=):
Provided that, registration tax for personalised identification shall
be five million shillings renewable after every three years;
Provided further that, registration tax for special registration
number shall be five hundred thousand shillings in addition to the
registration tax. 4.

ovided further that, registration tax for special registration
number shall be five hundred thousand shillings in addition to the
registration tax. 4.

In case of motor cycle, ninety five thousand shillings (95,000/=). Acts Nos. 16 of 1974 s. 34
1 of 1983 s. 11
10 of 1987 s. 34
17 of 1990 s. 39
3 of 1993 s. 10
2 of 1994 s. 8
13 of 1996 s. 37
13 of 2008 s. 23
15 of 2010 s. 25
8 of 2012 s. 38
2 of 2016 s. 40
8 of 2020 s. 56
3 of 2021 s. 31
Cap. 148

1993 s. 10
2 of 1994 s. 8
13 of 1996 s. 37
13 of 2008 s. 23
15 of 2010 s. 25
8 of 2012 s. 38
2 of 2016 s. 40
8 of 2020 s. 56
3 of 2021 s. 31
Cap. 148

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
SECOND SCHEDULE
(Made under section 8)
RATES OF TAX ON TRANSFER
1. In the case of a motorcycle, twenty seven thousand shillings
(27,000/=). 2. In the case of a motor vehicle of carrying capacity of up to three
tonnes, or sixteen passengers including the driver, the motor vehicle
transfer tax shall be the tax payable in accordance with paragraph 4 and
in addition, thirty thousand shillings. 3. Notwithstanding paragraphs 1 and 2 of this Schedule, where value
added tax under the Value Added Tax Act has been paid in respect of
a motor vehicle or where there exists an exemption order exempting a
motor vehicle from value added tax, the transfer tax payable in respect
of that motor vehicle, notwithstanding the cylinder capacity of that
motor vehicle, shall be fifty thousand shillings (50,000/=). 4.

ayable in respect
of that motor vehicle, notwithstanding the cylinder capacity of that
motor vehicle, shall be fifty thousand shillings (50,000/=). 4.

In the case of any motor vehicle of a carrying capacity exceeding three
tonnes or sixteen passengers including the driver and the maximum
cylinder capacity of which is within the range specified in the first
column of the table below, the motor vehicle transfer tax shall be-
(a) where the transfer takes place within three years immediately
following that vehicle’s first registration in Tanzania, the sum
of money specified opposite to it in the second column of
that table;
(b) where the transfer takes place after three years from the
date of the first registration but within six years of it, the
sum of money specified opposite to it in the third column of
that table;
(c) where the transfer takes place after six years from the date of
the first registration but within nine years of it, the sum of
money specified opposite to it in the fourth column of that
table; and
(d) where the transfer takes place after nine years from the date
of the first registration, the sum of money specified opposite
to it in the fifth column of the table. Acts Nos. 1 of 1983
2 of 1985
15 of 1985
3 of 1993
16 of 1994 s. 28
17 of 1995
13 of 1996 s. 38
Cap. 148

osite
to it in the fifth column of the table. Acts Nos. 1 of 1983
2 of 1985
15 of 1985
3 of 1993
16 of 1994 s. 28
17 of 1995
13 of 1996 s. 38
Cap. 148

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THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT [CAP. 124 R.E. 2023]
TABLE OF RATES OF TAX ON TRANSFER
FIRST
COULUMN
SECOND
COLUMN
THIRD
COLUMN
FOURTH
COLUMN
FIFTH
COLUMN
Range of
cylinder capacity
Where
transfer
Within three
years
Where
transfer
after three
years but
within six
years
Where
transfer
after six
years but
within nine
years
Where
transfer
after nine
years
Shs. Cts. Shs. Cts. Shs. Cts. Shs. Cts.
(i) Not
exceeding
1200c.c
500 00 1,500 00 750 00 250 00
(ii) Exceeds
1200c.c
but does
not ex-
ceed1500c.c.
600 00 1,750 00 875 00 350 00
(iii) Exceeds
1500c.c but
does not ex-
ceed 1750cc
750 00 2,000 00 1,000 00 450 00
(iv) Exceeds
1750c.c.but
does not ex-
ceed 2000cc
1,000 00 2,500 00 1,250 00 600 00
(v) Exceeds
2000c.c.but
does not ex-
ceed 2250cc
1,250 00 3,000 00 1,500 00 750 00
(vi) Exceeds
2250c.c.
1,500 00 5,000 00 2,500 00 1,250 00