Tanzania has established itself as one of East Africa’s most attractive investment destinations, offering a combination of political stability, natural resources, a growing consumer market, and a strategic location that gives access to landlocked countries across the region. To formalize its investment facilitation services and bring them under one institutional roof, the Government of Tanzania enacted the Investment and Special Economic Zones Act, 2025, which merged the Tanzania Investment Centre (TIC) and the Export Processing Zones Authority (EPZA) into a single body: the Tanzania Investment and Special Economic Zones Authority, widely known as TISEZA.
For any investor, whether local or foreign seeking to benefit from Tanzania’s investment incentive framework, the Certificate of Incentives (COI) issued by TISEZA is the foundational document. It is the official recognition by the Tanzanian government that a project meets the eligibility criteria under the law, and it unlocks access to a range of fiscal benefits including import duty exemptions, VAT reliefs, depreciation allowances, and protections under international investment guarantee frameworks.
Why Does the Certificate of Incentives Matter?
Certificate of Incentives is the legal instrument by which an investor is formally recognized under Tanzanian investment law and becomes entitled to enjoy the incentives provided for in the Investment and Special Economic Zones Act, 2025. Without a Certificate of Incentives, an investor operating in Tanzania may still conduct business, but they will not have access to the duty exemptions, VAT reliefs, facilitated immigration services, and other benefits that registered investors enjoy.
Beyond the fiscal incentives, registration with TISEZA grants investors access to the One Stop Facilitation Centre, where multiple government agencies, including the Tanzania Revenue Authority (TRA), the immigration department, the Ministry of Lands, the National Environment Management Council (NEMC), the Tanzania Bureau of Standards (TBS), the Occupational Safety and Health Authority (OSHA), and others are represented under one roof. This reduces the time and cost involved in completing all the regulatory requirements for starting and operating a business in Tanzania.
Legal Framework Governing TISEZA Registration
The issuance of the Certificate of Incentives is governed by Section 19, subsections 1 through 5, of the Tanzania Investment and Special Economic Zones Act, No. 6 of 2025. This legislation came into force on 1st July 2025, replacing the earlier Tanzania Investment Act of 1997 and the Export Processing Zones Act. The 2025 Act broadens and modernizes Tanzania’s investment framework, bringing EPZ and SEZ regulation under the same institutional umbrella as general investment promotion.
Investors in the Mining and Petroleum sectors are subject to their own sector-specific approval processes under the Mining Act, 2010 and the Petroleum Act, 2015, respectively. However, TISEZA is available to assist even these investors in obtaining the additional permits and authorizations required to set up and operate their investments within Tanzania.
Eligibility Criteria
Before initiating the registration process, every prospective investor must assess whether their proposed project qualifies for a Certificate of Incentives. TISEZA applies different minimum investment thresholds depending on the nationality of the investor and the nature of the business activity.
Standard Certificate of Incentives
For the general Certificate of Incentives applicable to mainland Tanzania projects outside the EPZ and SEZ frameworks, the minimum investment thresholds are as follows:
- Local investors (companies owned by Tanzanian citizens): Minimum project investment value of USD 50,000.
- Foreign investors (companies owned by foreign nationals): Minimum project investment value of USD 500,000.
- Joint ventures (companies with a foreign majority shareholder): Minimum project investment value of USD 500,000.
Export Processing Zone (EPZ) Licensing
The EPZ framework is designed for manufacturing enterprises that are primarily export-oriented. To qualify for EPZ licensing, a project must meet the following criteria:
- The investment must be a new project (not an expansion of an existing non-EPZ business).
- Minimum annual export turnover of USD 100,000 for local investors, or USD 500,000 for foreign investors.
- At least 80% of all goods produced by the enterprise must be destined for export markets.
Special Economic Zone (SEZ) Licensing
The SEZ framework applies to investment projects located within formally declared Special Economic Zone parks in Tanzania. Eligibility conditions include:
- The investment must be a new project.
- Minimum capital of USD 100,000 for local investors, or USD 500,000 for foreign investors.
- The project must be physically situated within an approved and officially declared Special Economic Zone.
TISEZA can provide investors with information about the location and availability of land within existing and planned SEZ parks across Tanzania.
Pre-Application Preparation
A successful TISEZA application depends on thorough preparation before the formal submission. The groundwork that should be completed before the TISEZA application is filed include;
- Company Incorporation
Before applying for a Certificate of Incentives, the investing entity must be formally incorporated in Tanzania. Company registration is handled by the Business Registrations and Licensing Agency (BRELA), which falls under the Ministry of Industry and Trade. Depending on the type of entity, the investor will need to obtain either a Certificate of Incorporation (for local companies) or a Certificate of Compliance (for foreign companies registering a branch in Tanzania).
This step requires preparation of the company’s Memorandum and Articles of Association, identification documents for all directors and shareholders, and a registered business address within Tanzania. BRELA has an online registration portal that expedites the process significantly, and TISEZA’s One Stop Facilitation Centre can assist with this step as part of its facilitation services.
- Taxpayer Identification Number (TIN)
Every business entity operating in Tanzania must have a Taxpayer Identification Number (TIN) issued by the Tanzania Revenue Authority (TRA). The TIN is a prerequisite for virtually all downstream regulatory processes, including the Certificate of Incentives application. Individual TINs for directors and shareholders holding NIDA identity cards can be obtained rapidly through TRA’s online system; company TINs require submission of incorporation documents to TRA.
- Business Plan and Financial Evidence
This should present the investor’s project comprehensively, covering the nature of the business activity, the target market, the production or service delivery model, projected revenues and expenditures, employment creation, the source and amount of capital available, and the planned timeline for project implementation.
- Project Location
Depending on the nature of the investment, this may take the form of a certified copy of a lease agreement (for projects on leased land), a title deed (for projects on owned land), or a letter of allocation from the relevant authority (for projects in industrial parks or SEZ areas). For EPZ and SEZ projects specifically, the investor must confirm with TISEZA the availability of factory space or serviced land within the relevant zone before submitting the full application.
- Company Board Resolution
A formal Board Resolution, signed by the company’s directors and recorded in the company’s minutes, must authorize the registration of the project with TISEZA and authorize specific individuals to act on behalf of the company in the application process.
Required Documents
The following documents must be compiled and converted to PDF format before submission through the TISEZA online registration portal. Each document should be clearly legible, and certified copies should bear the seal and signature of the certifying authority.
- Standard Certificate of Incentives Application
-Certified copy of the Certificate of Company Incorporation (from BRELA)
-Copy of the company’s Memorandum and Articles of Association.
-Duly completed TISEZA application form (available through the TISEZA online portal or at TISEZA offices).
-Project business plan
-Evidence of sufficient financial capital to implement the project (bank statement or introductory bank letter).
-Evidence of the project location (lease agreement, title deed, or land allocation letter).
-Company Board Resolution authorizing registration of the project with TISEZA.
-An overall covering letter, signed by an authorized representative of the company, to which all the above documents are attached and briefly described.
NOTE: For expansion or rehabilitation projects, audited financial accounts for the past three years are additionally required to demonstrate the existing track record of the business.
- Additional Documents for EPZ/SEZ Developer License
Investors applying for an EPZ or SEZ Developer License must submit a more extensive document package. In addition to the standard documents listed above, the following are required:
-Detailed Export Business Plan, broken down by products, target export markets, and other key parameters.
-Environmental Impact Assessment (EIA) Report, obtained from the National Environment Management Council (NEMC). The EIA must be appropriate to the nature and scale of the proposed project.
-Copy of the receipt confirming payment of the initial (non-refundable) application fee.
-Copy of the receipt confirming payment of the site inspection fee.
-Copy of Lease Certificate or Title Deed, specifically required for EPZ Operator and Service Provider license applicants.
-Architectural drawings or design of the proposed industrial sheds or facilities, together with a detailed work plan and implementation timeline.
-Introductory bank letter or current company bank statement.
-A brief introductory application letter from the company’s authorized signatory.
Application Fees
TISEZA charges a facilitation fee as part of the Certificate of Incentives application process. The fee varies depending on the ownership structure of the applying company and is payable before or upon submission of the application. As of the most recent information available from TISEZA, the applicable fees are as follows:
–Companies with a local majority shareholder: TZS 4,000,000
-Companies with a foreign majority or joint shareholder: TZS 6,000,000
Payment is made through the Government Electronic Payment Gateway (GEPG), which is accessible at https://gepg.tiseza.go.tz The investor must first generate a control number through the GEPG portal, after which payment can be made via bank transfer, mobile money, or other accepted payment methods. The payment receipt must be retained and uploaded as part of the application package.
NOTE: Fee amounts are subject to revision by TISEZA. Always confirm the current fee schedule directly with TISEZA or through the procedures portal at procedures.tiseza.go.tz before making payment.
General Application Procedure
Step 1: Make an Initial Inquiry with TISEZA
Before committing to a formal application, every investor should begin by making an initial inquiry with TISEZA to confirm the investment procedures relevant to their specific sector and project type, verify the eligibility criteria that apply to them, understand whether their project falls under the general COI framework or the EPZ/SEZ licensing regime, and, for SEZ projects, determine the availability of factory space or serviced land within the relevant zone.
This inquiry can be made in person at TISEZA’s head or zonal offices, by telephone at +255 734 989 469 or +255 734 989 470, or by email at info@tiseza.go.tz.
Step 2: Incorporate the Company and Complete KYC Requirements
The investing company should be incorporated with BRELA and that all Know Your Customer (KYC) requirements, including the company TIN, director TINs, and any sector-specific pre-registration requirements are in place.
For SEZ and EPZ projects, the investor should also at this stage begin the process of obtaining the Environmental Impact Assessment (EIA) from NEMC. Similarly, investors who need to finalize the project site, particularly those seeking land within an SEZ park, should confirm the land allocation with the relevant authority before proceeding further.
Step 3: Prepare and Compile All Application Documents
Once the company is incorporated and all preliminary requirements are in place, the investor must compile the complete set of application documents. Each document should be scanned and saved in PDF format, with file names that clearly identify the document type. The overall covering letter to which all other documents are attached, should be written on the company’s official letterhead, signed by an authorized director, and addressed to the Director General of TISEZA.
Step 4: Register on the TISEZA Online Portal and Submit the Application
Documents must be submitted in PDF format through the TISEZA project registration portal at https://onestopshop.tiseza.go.tz. This is the main portal for Certificate of Incentives applications.
NOTE: This guide is based on procedures published by TISEZA on its official website and procedures portal procedures.tiseza.go.tz. Investors are encouraged to verify requirements directly with TISEZA, as procedures and fees may be updated from time to time.
