Digital platforms to boost Tanzania's economy

Dr. Massaga - Digital Taxation
28 Jan

Digital platforms to boost Tanzania's economy

On January 28, 2026, the Managing Director of Alpha Associates Tanzania LTD, Dr. Alphonce Dotto Massaga, explained how digital tax plays a major role in growing the Tanzanian economy.

Speaking during an interview on Malkia Choice FM radio, Dr. Massaga advised content creators, influencers, and social media users to register as taxpayers for the purpose of growing the national economy.

According to the Tanzania Revenue Authority (TRA), the Finance Act, 2024, introduced new provisions under the Income Tax Act, Cap. 332:

  • Section 83B: Enjoins residents or non-residents who pay resident digital content producers to start paying tax at the rate of 5%.
  • Section 83C: Enjoins residents or non-residents who own digital asset exchange platforms or facilitate the exchange of digital assets or transfers to withhold tax on payments of digital assets at 3% or transfers to a resident.

Also, the Finance Act, 2024, introduced a new definition, under section 2 of the Value Added Tax Act, Chapter 148 (interpretation section), regarding “Online Data Services.”

Furthermore, Dr. Alphonce Dotto Massaga urged content producers to visit the offices of Alpha Associates Tanzania LTD located in Arusha, Dar es Salaam and Mwanza for more education on digital taxation.