TRA extends registration deadline for small online businesses

Dar es Salaam. The Tanzania Revenue Authority (TRA) has extended the deadline for registration and tax compliance for small and medium-sized online businesses until December 31, 2025, in response to requests for more time to meet legal requirements.

In a public notice issued on August 11, 2025, TRA reminded individuals and institutions conducting business through online platforms that, under Section 4 of the Income Tax Act (Cap 332), anyone earning income from business, investment or employment is legally obliged to pay tax.

The requirement covers all digital trade activities, including the sale of goods, whether locally, internationally, or both, and the provision of services through the internet.

TRA stated that online business operators targeting Tanzanian consumers and generating an annual turnover exceeding Sh4 million must register for a Taxpayer Identification Number (TIN) and submit returns, even if they do not have a registered office, shop or warehouse in the country.

The directive applies to individuals selling products via social media platforms such as Instagram, Facebook, WhatsApp Business, TikTok, X (formerly Twitter), Jamiiforums, Jiji and others; small and medium-sized enterprises (SMEs) running digital marketplaces or their own websites; and property owners offering short-term rentals through platforms such as Airbnb.

Initially, TRA had given all online businesses 30 days, from August 1 to August 31, 2025, to register. However, following consultations and appeals from SMEs for additional time, the authority extended the registration deadline for this category to the end of December.

Large-scale operators in the online rental market, including those using platforms like Airbnb, Booking.com, Agoda and Expedia, as well as managers of digital platforms, must still comply with the original August 31, 2025, deadline.

TRA urged all online business operators to adhere to the given timelines to avoid penalties for non-compliance.

The authority also pledged to continue providing guidance, education and technical support to ensure full understanding and compliance among taxpayers.

For further clarification, TRA advised the public to reach out via its toll-free numbers, WhatsApp, or email addresses provided in the notice.