Diversidad de las expresiones culturales

Observatorio Mundial sobre la Condición Social del Artista

Tanzania - Tax system

Tax status
Artists do not enjoy a particular tax status.

Royalties and tax system
The royalties are subject to taxation.

Exemptions for temporary import duties on cultural products
There are no exemptions or special provisions regarding temporary duties on cultural products.

Exemptions on temporary import duties on equipment
There are no exemptions or special provisions regarding import duties on equipment and materials required for cultural production.

Regional and interregional customs duties agreements
There are no regional or interregional customs duties agreements governing the circulation of cultural products.

Provisions on inheritance tax
There are no special provisions on inheritance tax in respect of works of art.

Source: Permanent Delegation of the United Republic of Tanzania, February 2005

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