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Tanzania

Africa

Taxed as business income on the progressive resident scale up to 30% after expenses, or via presumptive amounts only for small (sub-TZS 100m) non-professional traders. A prop trader providing services generally falls outside presumptive and files ordinary returns.

Classification

Business income of an individual (independent service provider) - ordinary income tax, not capital gains.

Taux d'imposition

Progressive resident scale up to 30% on net profit; presumptive flat/turnover rates apply only below TZS 100m turnover (and not if VAT-registered).

Cotisations sociales

NSSF/PSSSF mandatory mainly via employment; an independent contractor is not auto-charged but may register voluntarily.

Immatriculation / régime

Above TZS 11m turnover must keep accounts and file ordinary returns; presumptive available under TZS 100m for those electing out. Independent professional/technical service providers are excluded from presumptive.

Payouts en crypto

No dedicated crypto tax law; USDC payouts are converted to TZS and taxed as business income on receipt under general rules.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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