On this page
- Who issues the certificate of incentives now?
- What entry capital does the certificate require?
- What counts as capital and who counts as a foreign investor?
- Which documents does the application carry?
- What does the certificate lead to, and what can end it?
- Worked example: capital against the threshold
- What the investor pack has to show
- What the NEMBO desk prepares
- Sources and status
- Frequently asked questions
What does TISEZA require for a certificate of incentives in Tanzania?
Under the Investment and Special Economic Zones Act, No. 6 of 2025, TISEZA issues the certificate of incentives that the Tanzania Investment Centre once issued. Its page, read on 17 October 2026, sets minimum investment of USD 500,000 for foreign or joint-venture projects and USD 50,000 for citizen-owned projects, and lists eight documents, including evidence of sufficient finance.
An investor who files for a certificate of incentives meets two questions in the same week: which authority decides, and how much capital the project must show. The first changed in 2025. The second is answered on one TISEZA page, in figures that an investor pack has to match line by line.
This note sets out what the Act and TISEZA's certificate page state on 17 October 2026 and tests a fictional foreign-owned project against the threshold.
Who issues the certificate of incentives now?
The Tanzania Investment and Special Economic Zones Authority (TISEZA) issues the certificate. It was formed by combining the former Tanzania Investment Centre and the Export Processing Zones Authority 3. The Act of 2025 repealed the Tanzania Investment Act of 2022, the Export Processing Zones Act of 2002 and the Special Economic Zone Act of 2006, and matters that were pending before the Centre are deemed pending before the Authority 1.
Section 15(1) requires every investor to register with the Authority before commencing investment activities. Section 16 lets an investor apply for a certificate for investment outside a special economic zone, and for a licence inside one. The Authority issues under section 16(1), and the procedure and criteria are left to regulations 1. Applications go through TISEZA's project registration portal 4.
What entry capital does the certificate require?
TISEZA's certificate page sets a minimum investment of USD 500,000 for a project wholly owned by foreign investors or run as a joint venture, and USD 50,000 for a project wholly owned by Tanzanian citizens 2. The Act does not print these two figures; section 16(3) leaves criteria to regulations 1.
| Status | Minimum | Where read |
|---|---|---|
| Certificate, project wholly owned by citizens | USD 50,000 | TISEZA certificate page 2 |
| Certificate, wholly foreign-owned or joint venture | USD 500,000 | TISEZA certificate page 2 |
| Strategic investor, domestic | USD 20,000,000 | Act, section 21(1) 1 |
| Strategic investor, foreign | USD 50,000,000 | Act, section 21(1) 1 |
| Special economic zone licence, local / foreign | USD 100,000 / USD 500,000 | TISEZA certificate page 2 |
Mining and petroleum enterprises follow the Mining Act 2010 and the Petroleum Act 2015 instead of this certificate 2.
What counts as capital and who counts as a foreign investor?
Section 3 defines capital to include cash, plant, machinery, equipment, buildings and intangible assets such as land and intellectual property that last more than twelve months. Foreign capital means convertible currency and goods imported without an initial foreign exchange outlay, for use in producing goods or services, and goodwill is excluded. A foreign investor includes a Tanzanian company in which non-citizens hold 50 percent or more of the shares 1.
Which documents does the application carry?
TISEZA lists eight items, submitted as PDF files through the project registration portal 2.
- Certified certificate of incorporation Issued by BRELA.
- Memorandum and Articles of Association The constitution as registered.
- TISEZA application form Completed in full.
- Project business plan The project, its market and its finance.
- Evidence of sufficient finance The capital schedule and the bank or shareholder proof behind it.
- Evidence of project location Lease, title or allocation for the site.
- Board resolution The company's resolution to register the project.
- Covering letter Attaching the seven items above.
The page states a facilitation fee of TZS 4,000,000 for a company with a local majority shareholder and TZS 6,000,000 for a foreign majority or joint shareholding 2. It gives no processing time for a certificate of incentives.
What does the certificate lead to, and what can end it?
A certificate holder may receive tax and non-tax incentives under the Income Tax Act and other laws, granted on the conditions and procedures of the laws that govern them (section 19(1) and (4)). The Authority may revoke a certificate for fraud, unauthorised transfer, failure to meet obligations, no project start within twelve months without valid reason, or no progress reports for twenty-four consecutive months (section 17(2)) 1.
Worked example: capital against the threshold
Source: TISEZA certificate of incentives page and the Investment and Special Economic Zones Act, No. 6 of 2025, read 17 October 2026.
Note: Illustrative only. Figures are at cost under IFRS for SMEs for a fictional company. Nothing here is an offer, advice or a guarantee that a certificate will issue.
What the investor pack has to show
The business plan and the evidence of sufficient finance are the two items an authority reads against the threshold. The pack ties each line of the capital schedule to a document, states the classification of the investor under section 3, and shows the project calendar against the twelve-month start condition. The financial basis is named: IFRS for SMEs applies to a commercial entity that is not a public interest entity with turnover of TZS 800 million or more and total assets of TZS 400 million or more 5.
What the NEMBO desk prepares
Zatra Consultants Limited authors and checks the content and figures. NEMBO designs, produces and delivers the pack. The desk is quoted in writing, with the date stated for the scope agreed 6.
- Capital schedule with each line tied to its document and the classification of the investor
- Company profile, investor deck and one-page teaser built on the same schedule
- Evidence index in the order of the eight application items
- Project calendar against the twelve-month start and progress-report conditions
The desk prepares the pack. It does not decide, and it does not guarantee, the decision of TISEZA or any other authority, and the pack does not replace the TISEZA form or portal.
Investor pack tied to the certificate file
The desk prepares the investor pack, capital schedule and evidence index that sit behind a TISEZA application.
Open the investor deskSources and status
Accurate as at 17 October 2026. Every figure below was read at the source named, on the date shown.
- 1The Investment and Special Economic Zones Act (Act No. 6 of 2025), English translationTanzania Investment and Special Economic Zones Authority (TISEZA), Act of 4 March 2025; translation GN No. 4 of 2026, 6 January 2026. Accessed 17 October 2026.
- 2Certificate of IncentivesTanzania Investment and Special Economic Zones Authority (TISEZA), undated. Accessed 17 October 2026.
- 3TISEZA historyTanzania Investment and Special Economic Zones Authority (TISEZA), undated. Accessed 17 October 2026.
- 4TISEZA home page, investor registration portalsTanzania Investment and Special Economic Zones Authority (TISEZA), undated. Accessed 17 October 2026.
- 5Technical Pronouncement No. 1 of 2018National Board of Accountants and Auditors, 26 September 2018. Accessed 17 October 2026.
- 6Investor documentsNEMBO, undated. Accessed 17 October 2026.
Figures to confirm before you act
- The current capital thresholds and the facilitation fee for the project, with TISEZA.
- The regulations that set the procedure and criteria under section 16(3) of the Act, with TISEZA.
- Whether the project is a mining or petroleum enterprise that follows sector law, with the Ministry or commission responsible.
- The tax and non-tax incentives available to the certificate holder at the date of the grant, with the Tanzania Revenue Authority and TISEZA.
- The reporting framework on the company's financial statements, with the National Board of Accountants and Auditors or the company's auditor.
This article is general information based on official sources available at the date of publication. It is not legal, tax, valuation or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra Consultants Limited before acting.
Frequently asked questions
Does the Tanzania Investment Centre still issue certificates of incentives?
No. TISEZA was formed by combining the former Tanzania Investment Centre and the Export Processing Zones Authority, and the Investment and Special Economic Zones Act, No. 6 of 2025, vests the certificate in the Authority. Matters pending before the Centre are deemed pending before TISEZA under section 51(3).
What is the minimum capital for a foreign investor?
TISEZA's certificate page states at least USD 500,000 for a project wholly owned by foreign investors or run as a joint venture. The page reads that way on 17 October 2026, and the investor confirms the figure with TISEZA before filing, because the Act leaves criteria to regulations.
What is the minimum capital for a citizen-owned project?
At least USD 50,000 for a project wholly owned by Tanzanian citizens, according to TISEZA's certificate page read on 17 October 2026. A company in which non-citizens hold 50 percent or more of the shares is a foreign investor under section 3 and meets the higher figure.
Does goodwill count towards entry capital?
Not as foreign capital. Section 3 of the Act defines foreign capital as convertible currency and goods imported without an initial foreign exchange outlay, for use in producing goods or services, and states that goodwill is excluded. A capital schedule shows goodwill outside the qualifying total.
Which documents does TISEZA list for a certificate application?
Eight: the certified certificate of incorporation, the Memorandum and Articles, the TISEZA application form, the project business plan, evidence of sufficient finance, evidence of project location, a board resolution to register the project and a covering letter. All are submitted as PDF files through the portal.
Can a certificate be revoked?
Yes. Section 17(2) lets the Authority revoke it for fraud or false information, unauthorised transfer or amendment, failure to meet obligations, no project start within twelve months without valid reason, or no progress reports for twenty-four consecutive months.
Does a mining company use the same certificate?
TISEZA's page states that mining and petroleum enterprises follow the Mining Act 2010 and the Petroleum Act 2015 instead. A mining investor confirms the route with the licensing authority named in the sector law before preparing a pack on this basis.
