The Finance Act, 2025 of the United Republic of Tanzania has effected significant amendments to various tax laws, including the Income Tax Act, Value Added Tax Act, Excise (Management and Tariff) Act, and the Tax Administration Act, among others. This legal briefing provides a structured analysis of the principal changes and their implications for taxpayers, […]

Introduction. On 1st July 2025, the East African Community Competition Authority (“EAC Authority”) announced that, effective 1st November 2025, it will commence the receipt and assessment of notifications for mergers and acquisitions with a cross-border dimension within the East African Community (“EAC”) region. This development represents a pivotal milestone in the evolution of regional competition […]

Mergers and Acquisitions (M&A) have become increasingly common in Tanzania as companies seek to expand their market presence, increase resources, and secure capital. These transactions can revitalize businesses, making them more efficient and competitive. This article provides a general overview of the legal analysis and procedures governing mergers and acquisitions in Tanzania. LEGAL ANALYSIS Mergers and acquisitions in Tanzania are primarily regulated by the following laws: The Fair Competition […]

INTRODUCTION TO THE REGULATIONS The Capital Markets and Securities Authority (CMSA) of Tanzania, in collaboration with various stakeholders has developed the Draft Capital Markets and Securities (Private Equity and Venture Capital) Regulations, 2024. These regulations aim to provide a structured framework for the establishment and operation of private equity and venture capital businesses in Tanzania, […]

The Arusha Protocol for the Protection of New Varieties of Plants officially came into force on November 24, 2024, nearly 10 years after its adoption in Arusha, Tanzania, in July 2015. This Protocol creates a harmonized system for the protection of plant variety rights (PVRs) across the member states of the African Regional Intellectual Property […]