Data-center law in Tanzania
National jurisdiction · as of 2026-09-06
Tanzania's investment-incentive and special-economic-zone framework was consolidated by the Investment and Special Economic Zones Act, 2025, which repealed the Tanzania Investment Act, 2022, the Export Processing Zones Act, 2002, and the Special Economic Zones Act, 2006, and established the Tanzania Investment and Special Economic Zones Authority.
The Authority may establish special economic zones, including science-and-technology parks among other categories, and grants a registered investor incentives including a ten-year corporate income tax exemption, withholding tax exemptions on rent, dividends and interest, and a value-added-tax exemption on utilities including electricity, water, gas and telephone services supplied within a special economic zone.
A person must obtain a licence from the Authority before carrying out development, operation or production activities within a special economic zone.
01
Instruments on record
2 instruments on record, grouped by the family of approval each one governs.
Land use
Who decides whether a data center may occupy a site, and through what approval?
Investment and Special Economic Zones Act, 2025, establishment and licensing of special economic zones
In force
Investment and Special Economic Zones Act, 2025 (Act No. 6 of 2025), ss. 25, 29 (establishment of special economic zones and licensing)
Effective 2025-03-04 · Applies to both
A special economic zone may be established in various locations to attract investment in priority economic activities, and may comprise, among other categories, industrial clusters, export-processing areas, free-trade areas, free-port areas, tourism clusters, agricultural areas, science-and-technology parks, or any other area the Authority determines.
A person may not invest or carry on business within a special economic zone except under a licence issued by the Authority, which may issue a development licence, an operation licence, or a production licence for export or domestic-market sale, with criteria and application procedures to be prescribed in regulations.
Source: Full text of law
Public agreements
What fiscal agreements attach a data center to its host jurisdiction?
Investment and Special Economic Zones Act, 2025, investment incentives
In force
Investment and Special Economic Zones Act, 2025 (Act No. 6 of 2025), s. 19 (investment incentives)
Effective 2025-03-04 · Applies to both
A registered investor is entitled to incentives including a corporate income tax exemption for the first ten years, a withholding tax exemption on rent, dividends and interest for the first ten years, a withholding tax exemption on interest on foreign loans, exemption from local government taxes, fees and levies on goods produced in a special economic zone for the first ten years, and a value-added-tax exemption on water, electricity, gas and telephone services supplied within a special economic zone.
On the National Investment Development Committee's recommendation, the Cabinet may approve additional incentives for a strategic investor.
Source: Full text of law
Every entry cites the instrument it describes.
None of it is legal advice: verify a citation before relying on it. Full
sourcing: read the methodology. The rest of the
record: all jurisdictions.