SELLING ON SOCIAL MEDIA IN TANZANIA? HERE’S THE NEW TAX RULE YOU MUST KNOW

Introduction

If you sell on social media platforms such as Instagram, WhatsApp Business, TikTok or Facebook, this affects you directly. Social commerce in Tanzania has grown quickly, and many traders now sell entirely through these platforms with no shopfront and no signage. A customer sees photos, prices and a phone number, but rarely a Taxpayer Identification Number (TIN). The Government has now moved to close this gap.

Bottom line: Starting 1 July 2026 if you conduct business on social media, your TIN Certificate or Tax Clearance Certificate must now be in a manner that is easily seen on the profile or account you use to sell, not just kept in a drawer.

Background of the Amendment

On 30 June 2026 the Minister for Finance published Government Notice No. 158G, the Tax Administration (General) (Amendment) Regulations, 2026 (“the Amendment Regulations”). The Amendment Regulations are made under sections 28, 30, 35, 92, 94 and 98 of the Tax Administration Act, Cap. 438 (“the Act”). They amended the Tax Administration (General) Regulations, 2016, GN No. 101 of 2016 (“the Principal Regulations”), and came into operation on 1 July 2026.

Gist of the Amendment

Regulation 58 of the Principal Regulations already requires a taxpayer to display their Certificate, Taxpayer Identification Number (“TIN”) or Tax Clearance Certificate (“TCC”). The Amendment Regulations insert a new sub-regulation (2), which extends this obligation to a person conducting business on social media. Such a person must, for ease of inspection and enforcement, display the Certificate, TIN or TCC on their social media profile or account in a manner that is easily seen. The existing sub-regulations (2) and (3) are renumbered as sub-regulations (3) and (4).

Salient Features of the Amendment

The Amendment Regulations, on a plain reading, raise several points. This obligation applies to “a person conducting business on social media”. This phrase is left undefined but is wide enough to capture sellers operating through Instagram, WhatsApp Business, TikTok, Facebook or similar platforms. Compliance may be met by displaying any one of the Certificate, TIN or TCC, since the sub regulation joins them with “or.” The document must be displayed “in a manner that is easily seen”, echoing the visibility standard traditionally applied to physical shop premises. The stated purpose, “ease of inspection and enforcement” means that a trader’s social media profile may become an important point of tax compliance verification.

Our Commentary

This amendment is a natural response to the shift of retail and service trade onto social media, much of which has been outside routine premises-based inspection. By anchoring the display obligation to the trader’s online storefront rather than a fixed address, the amendment gives the tax administration greater visibility over businesses whose principal commercial presence is online rather than at conventional physical premises.

What to do now:

Review each social media account through which you conduct business and ensure that the required information is displayed prominently and in a manner that is easily seen.

If you are not yet registered for a TIN, register now; If you are carrying on a taxable business but have not yet obtained a TIN, you should regularise your tax registration and compliance status

If you sell across multiple platforms or through resellers or agents, review each account, as the Amendment Regulations do not yet clarify how the obligation applies.

However, some questions remain unanswered. The Amendment Regulations do not prescribe a format, size or placement for the displayed document, nor do they address traders operating across multiple platforms or through resellers and agents. We expect the Tanzania Revenue Authority to issue further guidance on implementation, and traders should be advised to update their profiles ahead of any enforcement drive.

Related development: The Government’s appetite for digital visibility extends beyond social media traders. On the same day, it published GN No. 158G. It also published Government Notice No. 158C of 2026 – the Electronic Transactions (Mandatory Electronic Payments for Specified Transactions) Order, 2026, made under the Electronic Transactions Act, Cap. 442. This Order requires electronic payment via mobile money, bank transfer, card, POS or internet or mobile banking for a broad range of transactions, including public transport, hotels, tourism, real estate and motor vehicle sales, with a six-month transition period for existing businesses. Read together, the two instruments point in the same direction: a business’s compliance status and the payments it receives are both becoming harder to keep off the record.

ABOUT US

Victory Attorneys & Consultants is a leading full-service law firm delivering exceptional legal and advisory services in tax, financial services regulation, banking and microfinance law, corporate and commercial law, and dispute resolution across Tanzania and beyond. The Firm advises banks, non-deposit-taking financial institutions, microfinance service providers, and investment entities on excise duty exposure, statutory interpretation, regulatory compliance, licensing, and enforcement actions involving the Tanzania Revenue Authority and sector regulators. With deep expertise in navigating the intersection between tax statutes and financial regulatory frameworks, we provide strategic guidance on complex assessments, appeals, and compliance obligations, ensuring our clients operate confidently within Tanzania’s evolving fiscal and financial services landscape.