foreign agricultural investment country profile · 2011-11-11 · foreign agricultural investment...

Foreign Agricultural Investment

Country profile

United Republic of Tanzania

REGION Sub-Saharan Africa

INCOME GROUP Low

POPULATION 45 million

TOTAL AREA 947 300 km2

CAPITAL Dodoma

LARGEST CITY Dar es Salaam

GNI PER CAPITA US$500

OFFICIAL LANGUAGE Swahili, English

MAJOR EXPORTS Sisal, cloves, coffee, cotton, cashew nuts, minerals,

tobacco

MAJOR IMPORTS Consumer goods, machinery/transportation equipment,

industrial raw materials

https://www.cia.gov/library/publications/the-world-factbook/maps/tz_largelocator_template.html

FAO Investment Policy Support

F ORE IG N A GR IC ULT URA L IN V E S T ME NT P RO F IL E United Republic of Tanzania PAGE 2

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Foreign agricultural investment country profiles http://www.fao.org/tc/policy-support/investment-policy/databases-and-country-profiles

Contents

Acronyms ............................................................................................................................................... 4

1 General information ...................................................................................................................... 5

1.1 Foreign direct investment in the United Republic of Tanzania ................................................. 5

1.2 Agriculture sector and FDI ........................................................................................................ 7

2 Information on specific areas .................................................................................................... 11

2.1 Legal and regulatory framework ............................................................................................. 11

2.2 Registration and approval procedures.................................................................................... 16

2.3 Tax schemes .......................................................................................................................... 18

2.4 Land procedures ..................................................................................................................... 20

2.5 Investment benefits and incentives ........................................................................................ 22

2.6 Restrictions and requirements ................................................................................................ 24

2.7 Investment opportunities ........................................................................................................ 24

2.8 Investment and trade agreements .......................................................................................... 25

2.9 Authorities and contact points ................................................................................................ 26

References ........................................................................................................................................... 27

Appendices .......................................................................................................................................... 29

Key social and economic indicators .................................................................................................. 29

Key agricultural production and trade data ....................................................................................... 30




Acronyms

BARA Business Activities Registration Act

BEST Business Environment Strengthening for Tanzania

BRELA Business Registration and Licensing Agency (within Ministry of Industry, Trade and

Marketing)

EAC East African Community

EPZ export processing zone

FDI foreign direct investment

GDP gross domestic product

IFAD International Fund for Agricultural Development

MLHSD Ministry of Lands, Housing and Human Settlements Development

SEZ special economic zone

TIC Tanzania Investment Centre

TIN taxpayer identification number

TRA Tanzania Revenue Authority

UNCTAD United Nations Conference on Trade and Development

UNDP United Nations Development Programme

USAID United States Agency for International Development

VAT value-added tax




1 General information

1.1 Foreign direct investment in the United Republic of Tanzania

The United Republic of Tanzania is one of the top destinations for foreign direct investment (FDI) in

Africa, and inflows have increased considerably in the past 15 years. According to the United Nations

Conference on Trade and Development (UNCTAD), from a low level of US$12 million in 1992, inflows

reached US$497 million in 1999 following an extensive privatization programme and new investment

legislation (UNCTAD, 2005). Although subsequently declining in 2000, FDI has increased steadily

since, reaching a total of US$645 million in 2009.1

FDI inflows and stock annual data (million US$)

Year

1990 1992 1996 1999 2000 2005 2006 2007 2008 2009

FDI inflows 0 12 149 497 282 494 597 647 679 645

FDI stock 388 400 681 1 989 2 778 4 390 5 342 5 942 6 621 7 266

Source: UNCTAD Stat.

Based on 2003 data, the sectoral distribution of FDI inflows shows a dominance of mining

(39 percent), followed by manufacturing (22), tourism (13) and agriculture (7). Investment is primarily

from South Africa, the United Kingdom, Ghana, Australia, Canada, Kenya and the United States, and

most of this investment (3 percent) is absorbed in or around the commercial capital of Dar es Salaam

(World Bank, 2007).

The country has made significant progress in the past two decades in achieving and sustaining

macroeconomic stability. In 1986, the government began a comprehensive economic reform

programme, gradually shifting from a command to a market economy. The process has led to

liberalized agricultural produce marketing, the opening up of financial markets to foreign competition,

and foreign exchange and consumer price deregulation. Economic growth has ranged from 5 to

8 percent per year since 2000, making the Tanzanian economy one of the best performing in sub-

Saharan Africa.2

In the mid-1990s, the country embarked on a wide-ranging reform programme to provide an enabling

business environment that would facilitate the development of the private sector. Business

Environment Strengthening for Tanzania (BEST) is one of these initiatives, and is the result of

public/private dialogue. The government is implementing a multi-sectoral BEST programme to reduce

the administrative and regulatory burden of doing business in the country and to improve government

and judicial services to the private sector. Specific areas targeted by BEST include business

1 UNCTAD Stat (available at www.unctad.org/Templates/Page.asp?intItemID=1923&lang=1).

2 World Bank data, Tanzania (available at http://data.worldbank.org/country/tanzania).




licensing, land regulations and labour legislation.3 Institutional support for investment projects is

available primarily from the Tanzania Investment Centre (TIC), while regulatory procedures are

defined in the country’s primary investment law: the Tanzania Investment Act of 1997.

TIC stipulates that FDI projects should aim at foreign exchange generation and savings, import

substitution, creation of employment opportunities, linkage benefits, transfer of technology, expansion

of the production of goods and services, and other developmental effects. To incentivize investment

projects offering specific, important beneficial impacts on the society, local economy and food

security, investors can receive ‘strategic investor’ status and further investment benefits.4

In the World Bank’s Doing Business 2011 summary data for the United Republic of Tanzania, the

overall ‘Ease of Doing Business’ status rating ranks the country 131st out of 183 economies. The table

below lists the ‘Doing Business’ rankings by each topic while the next table displays Enterprise

Surveys results for perceived constraints on investment by firms.

Doing business rankings by topics

Topic rankings DB 2010 rank DB 2011 rank Change in rank

Starting a business 122 122 No change

Dealing with construction permits 179 179 No change

Registering property 148 151 -3

Getting credit 87 89 -2

Protecting investors 92 93 -1

Paying taxes 116 120 -4

Trading across borders 111 109 +2

Enforcing contracts 32 32 No change

Closing a business 112 113 -1

Source: World Bank,Doing Business Project (available at www.doingbusiness.org/data/exploreeconomies/tanzania).

Top 10 business environment constraints for firms

Top 10 Environment Constraints for Firms Percentage of Firms

Electricity 73.37 %

Access to Finance 9.75 %

Tax Rates 4.00 %

Transportation 3.19 %

Access to Land 2.58 %

Crime, Theft & Disorder 1.91 %

Inadequately Educated Workforce 1.44 %

Practices Informal Sector 1.21 %

Tax Administration 0.72 %

Licenses & Permits 0.54 %

Source: Enterprise Surveys http://www.enterprisesurveys.org/Custom/Default.aspx

3 TIC, Investment guide: ongoing reforms (available at

www.tic.co.tz/TICWebSite.nsf/5b4fe2371ed5f687882572850027c9a2/d3978c31f3343354432572d100254edb?OpenDocument) 4 TIC, Investment incentives (available at

www.tic.co.tz/TICWebSite.nsf/e72dc477fc02a93d442572b0002ee413/f1ac07eda5150f50442572c5005d6f54?OpenDocument)

http://www.doingbusiness.org/data/exploreeconomies/tanzania




1.2 Agriculture sector and FDI

Agriculture is the leading sector in the Tanzanian economy. It accounts for 46 percent of gross

domestic product (GDP),5 provides livelihoods to 80 percent of the population, is the primary source of

food and raw materials, and is a principal export sector. Poverty, however, is highest among those

working in the agricultural sector (39 percent), especially pastoralists and woman-headed households

(USAID, 2011).

The United Republic of Tanzania is far from reaching its agricultural production and investment

potential. The country has a total land area of 88.4 million hectares (ha). The gross area cultivated or

planted annually is about 4 million ha, thus accounting for only 5 percent of total land area.6 Overall,

the government estimates that 43 million ha of land are suitable for production.7 Additionally,

10 million ha are used for pasture.8

Smallholders are responsible for 90 percent of all farm produce, but they underuse available arable

land due to inadequate production systems and rainfed cultivation (only 3.5 percent of arable land is

irrigated). Food-crop production predominates: 85 percent of the 5.1 million ha cultivated annually are

under a wide range of food crops, the main ones being maize, sorghum, millet, rice, wheat, sweet

potato and cassava. The leading cash crops are coffee, tea, cotton, cashew nuts and tobacco.9 On

Zanzibar, spices, rice, cassava and bananas are grown. Overall, 4.4 million smallholder farm

households cultivate an average of between 0.9 and 3.0 ha of land. Their use of inputs is limited and

productivity generally low. About 70 percent of the crop area is cultivated by hand hoe, 20 percent by

ox plough and 10 percent by tractor.10

The terrain is varied, with vast expanses of savannah, where large populations of wildlife and

livestock graze, and significant areas suitable for intensive agriculture. Most cultivation occurs in the

country’s fertile northern and southern highlands. The central, more arid region has relatively poor

soil. The most intensive cultivation is in the Kagera, Kilimanjaro, Arusha, Kigoma and Mbeya regions,

where smallholders and the few larger commercial enterprises grow bananas, coffee and a wide

range of vegetables.11 Rice and sugarcane cultivation are found in the alluvial river valleys (USAID,

2011).

The livestock subsector is the third largest in sub-Saharan Africa and generates about one-quarter of

agricultural GDP. Cattle alone account for about 75 percent of total livestock production, while

smallholders and semi-nomadic pastoralists are responsible for over 97 percent of the livestock

subsector. Large dairy farms and commercial enterprises account for 1–3 percent.

5 Tanzania’s 2008 GDP was US$20 billion, with agriculture accounting for 45 percent, services 37 and industry 17.

6 FAO, Country brief: Tanzania (available at www.fao.org/countries/55528/en/tza/).

7 Tanzania National Website (available at

www.kilimo.go.tz/speeches/other%20speeches/Speeches/Commonwealth_Speech_Agro_Processing.htm). 8 Some 22 million ha are allocated to reserves (the largest share of land resources allocated by any country in sub-Saharan

Africa). 9 TIC, Investment opportunities: agriculture sector (available at

www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/49c95586bd3dabbe432572cd00413383?OpenDocument). 10 FAO, Tanzania country report, Gender and Land Rights Database (available at www.fao.org/gender/landrights/report/). 11

For more information on crop distribution, consult the Tanzania National Website (available at www.tanzania.go.tz/agriculture.html).

http://www.tanzania.go.tz/agriculture.html




The agriculture sector grew by almost 4 percent in 2007, compared with 3.8 percent in 2005,

principally due to an increase in the crop subsector. Agricultural produce contributes significantly to

exports and accounted for 44.1 percent of all exports in 2005 (World Bank, 2008). Staple crops are

the centrepiece of agricultural production, even though cash crops are growing at a faster rate.

The value of food exports increased from US$102 million in 1995 to US$361 million in 2008. The

share of food exports in total merchandise exports, on the other hand, decreased – from

14.99 percent in 1995 to 11.89 in 2008. Similarly, the value of food imports increased from US$140

million in 1995 to US$555 million in 2008, while the share of food imports in total merchandise imports

decreased from 9.11 percent in 1995 to 7.79 in 2008. The main agricultural imports are: wheat, palm

oil, malt, refined sugar and fatty acids, while the main exports are: unmanufactured tobacco, green

coffee, cotton lint, cashew nuts and tea.12

The current flow of FDI into agriculture remains very low compared with other sectors, averaging

about 5 percent of total inflows in the past few years.13 Several reforms in the agriculture sector have

been undertaken to pave the way for private investment in production and processing, input

importation and distribution, and agricultural marketing. Land laws have also been revised to allow for

long-term leases of up to 99 years for foreign companies. The government has been actively seeking

investors in agriculture, with particular emphasis on the re-establishment and/or development of

commercial plantations and livestock enterprises. From 2004 to 2009 about 50 000 ha of agricultural

land were transferred to large commercial investors.14 Global companies involved in large-scale

farming operations currently include Brooke Bond (tea) from the United Kingdom, Illovo (sugar) from

South Africa and Africa Plantations (coffee) from Zimbabwe.15

Based on its low per capita income and high rural poverty figures, the country falls in the bottom

10 percent of the world’s economies. With its dependence on agriculture, reforms have yet to have a

comprehensive impact, as they do not adequately reach rural areas. The sector faces continuous

constraints due largely to declining labour and land productivity, poor technology and dependence on

irregular climatic conditions. Moreover, poor access to irrigation, inputs, credit and infrastructure

continues to impede farmers from entering and participating in the formal economy (USAID, 2008).

Current government priorities are stipulated in the Tanzania Development Vision 2025, which aims to

guide the country in achieving five goals: (i) high-quality livelihoods; (ii) peace, stability and unity;

(iii) good governance; (iv) a well-educated and learning society; and (v) a strong, competitive

economy capable of producing sustainable growth and shared benefits.16 The government has also

prepared agriculture-sector and rural development strategy papers emphasizing the importance of the

country’s agricultural potential to implementation of poverty reduction plans and programmes.17 As the

agricultural sector relies heavily on rainfall, a National Irrigation Development Plan has also been

established to develop the irrigation system.

12 FAOSTAT (available at http://faostat.fao.org/). 13 TIC, Investment opportunities: agriculture sector (available at www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/49c95586bd3dabbe432572cd00413383?OpenDocument). 14

Tanzania National Website, Commonwealth speech (available at www.kilimo.go.tz/speeches/other%20speeches/Speeches/Commonwealth_Speech_Agro_Processing.htm). 15 TIC, Investment opportunities: agriculture sector (available at www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/49c95586bd3dabbe432572cd00413383?OpenDocument). 16 Government of the United Republic of Tanzania, Planning Commission, Tanzania development vision 2025 (available at www.tanzania.go.tz/vision.htm). 17

IFAD, Tanzania, Rural Poverty Portal (available at www.ruralpovertyportal.org/web/guest/country/approaches/tags/tanzania).

http://faostat.fao.org/




Infrastructure Electricity. Total electricity generation amounts to 3.786 billion kWh (2007). The main power

producer and supplier is the public Tanzania Electric Supply Company Ltd (TANESCO), with a

generation system consisting of hydro, thermal and gas, responsible for 98 percent of the country’s

electric supply. Two-thirds of the country’s installed capacity is hydropowered. The largest

hydropower complexes are the Mtera and Kidatu Dams situated on the Great Ruaha River. Two

private independent power projects are connected to the TANESCO grid: Independent Power

Tanzania Ltd (IPTL) and Songo Gas (SONGAS).18

Roads. The total classified road network on the mainland is estimated at 86 472 km. The national

road network of about 29 847 km comprises 10 601 km of trunk (5 062 paved, 5 538 unpaved) and

19 246 km of regional roads (646 paved; 18 600 unpaved). The remaining network of about

56 625 km consists of urban, district and feeder roads.19 From 2000 to 2009, a total of 912 km of trunk

and regional roads were upgraded or rehabilitated. The Tanzania National Roads Agency is

responsible for trunk road construction, rehabilitation and maintenance.20

Main ports/waterways. The Tanzania Harbours Authority (THA) operates the main ports of Dar es

Salaam, Tanga and Mtwara, which function as hubs for traffic from and to landlocked neighbouring

countries. Minor ports are Kilwa, Lindi and Mafia. Dar es Salaam is one of the main ports of East

Africa.21 The country has significant freshwater resources, including Lake Victoria, Lake Tanganyika

and several large rivers.

Railways. A total of 3 676 km of railway lines are operated by two railway systems: Tanzania

Railways Corporation (TRC) and Tanzania-Zambia Railways (TAZARA).22 The two networks connect

14 of 21 cities and the neighbouring country of Zambia.

Air. Three international airports serve Dar es Salaam, Kilimanjaro and Zanzibar. The national airline,

Air Tanzania Corporation (ATC), is the major provider of domestic air travel linking all major towns.

Private companies and several charter services also operate in the country.23

For more information on infrastructure, consult the following Web sites:

» www.infrastructure.go.tz/;

» www.infrastructureafrica.org/countries/tanzania.

For additional information on FDI in general and in the agriculture sector:

UNCTAD Stat, http://unctadstat.unctad.org/ReportFolders/reportFolders.aspx

UNCTAD, World Investment Report 2010, www.unctad.org/wir

UNCTAD, FDI in brief, www.unctad.org/sections/dite_fdistat/docs/wid_ib_tz_en.pdf

UNCTAD, Country Factsheet, www.unctad.org/sections/dite_dir/docs/wir03_fs.tz.en.pdf

18 UNDP, Environment and energy: Tanzania (available at www.undp.org/climatechange/carbon-finance/CDM/tanzania.shtml). 19

These are under the responsibility of the Prime Minister’s Office, Regional Administration and Local Government. 20 Tanzania National Roads Agency (TANROADS) (available at www.tanroads.org/). 21 Tanzania National Website: Transport (available at www.tanzania.go.tz/transport.html). 22

EAC, Infrastructure, road and rail sectors (available at www.eac.int/infrastructure/index.php?option=com_content&view=article&id=110&Itemid=130). 23 Tanzania National Website: Transport (available at www.tanzania.go.tz/transport.html).

http://www.infrastructure.go.tz/

http://www.infrastructureafrica.org/countries/tanzania

http://unctadstat.unctad.org/ReportFolders/reportFolders.aspx

http://www.unctad.org/wir

http://www.unctad.org/sections/dite_fdistat/docs/wid_ib_tz_en.pdf

http://www.unctad.org/sections/dite_dir/docs/wir03_fs.tz.en.pdf

http://www.unctad.org/sections/dite_dir/docs/wir03_fs.tz.en.pdf

http://www.tanroads.org/




UNCTAD, Country Profile, www.unctad.org/sections/dite_fdistat/docs/wid_cp_tz_en.pdf

UNCTAD, An Investment Guide to Tanzania (2005), www.unctad.org/en/docs/iteiia20053_light_en.pdf

UNCTAD, Investment Policy Review (2002), www.unctad.org/en/docs/iteipcmisc9_en.pdf

USAID, Agriculture Enabling Environment (AgCLIR) Report (2009), www.bizclir.com/galleries/country-assessments/Tanzania_AgCLIR.pdf

USAID, Business Climate, Legal and Institutional Reform (BizCLIR) Country Report (2008), www.bizclir.com/galleries/country-assessments/tanzania.pdf

Tanzania Investment Centre (TIC), www.tic.co.tz/TICWebSite.nsf/Home?OpenForm

Government of the United Republic of Tanzania, Ministry of Agriculture, Food Security and Co-operatives Web site and report:

www.agriculture.go.tz/index.html www.agriculture.go.tz/highlights/AGR%20POTENTIAL%20REVISED%20NEW%20VERSION%20Fi

nal-2-%20NEW.pdf

U.S. Dept. of State, 2011 Investment Climate Statement – Tanzania, www.state.gov/e/eeb/rls/othr/ics/2011/157369.htm

World Bank, Private Sector at a Glance, http://devdata.worldbank.org/PSD/tza_psd.pdf

World Bank, Investing Across Borders,

http://iab.worldbank.org/Data/Explore%20Economies/Tanzania

World Bank, Business Environment Snapshot,

http://rru.worldbank.org/BESnapshots/Tanzania/default.aspx

Enterprise Surveys, Snapshot Report (2006), www.enterprisesurveys.org/ExploreEconomies/?economyid=185&year=2006

Agricultural Council of Tanzania, www.actanzania.org/index.php?option=com_frontpage&Itemid=1

http://www.unctad.org/sections/dite_fdistat/docs/wid_cp_tz_en.pdf

http://www.unctad.org/en/docs/iteiia20053_light_en.pdf

http://www.unctad.org/en/docs/iteipcmisc9_en.pdf

http://www.bizclir.com/galleries/country-assessments/Tanzania_AgCLIR.pdf

http://www.bizclir.com/galleries/country-assessments/tanzania.pdf

http://www.tic.co.tz/TICWebSite.nsf/Home?OpenForm

http://www.agriculture.go.tz/index.html

http://www.agriculture.go.tz/highlights/AGR%20POTENTIAL%20REVISED%20NEW%20VERSION%20Final-2-%20NEW.pdf

http://www.agriculture.go.tz/highlights/AGR%20POTENTIAL%20REVISED%20NEW%20VERSION%20Final-2-%20NEW.pdf

http://www.state.gov/e/eeb/rls/othr/ics/2011/157369.htm

http://devdata.worldbank.org/PSD/tza_psd.pdf

http://iab.worldbank.org/Data/Explore%20Economies/Tanzania

http://rru.worldbank.org/BESnapshots/Tanzania/default.aspx

http://www.enterprisesurveys.org/ExploreEconomies/?economyid=185&year=2006

http://www.actanzania.org/index.php?option=com_frontpage&Itemid=1




2 Information on specific areas

2.1 Legal and regulatory framework24

In 1997 the government formulated the new Tanzania Investment Act to replace the former National

Investment Promotion and Protection Policy of 1990, with the aim of creating a better and more-

conducive investment climate. The country’s complete FDI framework consists of the Investment Act

and relevant laws on finance, labour, taxation, land and sector-specific regulations.

2.1.1 Major laws and regulations affecting foreign investment

Tanzania Investment Act, 1997 www.parliament.go.tz/Polis/PAMS/Docs/26-1997.pdf

The Investment Act is the primary law that sets out the legal criteria and guidelines for investors in the

Tanzanian economy. It does not apply to: (i) mining and oil exploration currently covered under the

Mining Act, 1998, and the Petroleum Exploration and Production Act, 1980; (ii) Zanzibar, which is

administered under separate legislation; or (iii) investments below US$300 000 for foreign investors

(wholly owned or joint ventures) and below US$100 000 for local investors.

The Investment Act established the Tanzania Investment Centre as a one-stop government agency

for all investment matters. TIC is charged with the following functions:

» promote, coordinate and facilitate both foreign and local investment activities;

» assist in the establishment of enterprises (e.g. incorporation and registration of enterprises);

» obtain necessary licences, work permits, visas, approvals, facilities or services;

» sort out administrative barriers confronting both local and foreign investments;

» secure investment sites and assist investors in establishing export processing zone (EPZ)

projects;

» grant certificates of incentives and investment guarantees, and register technology

agreements for all investment projects above US$300 000 and US$100 000 for foreign and

local investments respectively;

» provide and disseminate current information on existing investment opportunities, benefits or

incentives available to investors; and

» assist all investors, whether or not registered with TIC.25

Business Activities Registration Act (BARA), 2007 www.tanzania.go.tz/pdf/ABILLBARDraftActPSITFinalDraft.pdf

24

This section provides information non laws and regulations recognized during the preparation of this paper and does not provide a comprehensive list of laws and regulations related to agricultural investment in the United Republic of Tanzania. 25

Tanzania Investment Centre (TIC) (available at www.tic.co.tz/).

http://www.parliament.go.tz/Polis/PAMS/Docs/26-1997.pdf

http://www.tanzania.go.tz/pdf/ABILLBARDraftActPSITFinalDraft.pdf




Replaces the former Business Licensing Act No. 25 of 1972 and establishes licensing regulations for

business registration and operations, which are implemented by the Business Registration and

Licensing Agency (BRELA), within the Ministry of Industry, Trade and Marketing. BARA is piloting a

simplified and decentralized registration system, which establishes a national licensing database for

all registered businesses to reduce administrative barriers.

Companies Act No. 12, 2002 www.parliament.go.tz/Polis/PAMS/Docs/12-2002.pdf

Provides for the regulation and control of companies, associations and related matters.

Export Processing Zones Act, 2002 www.parliament.go.tz/Polis/PAMS/Docs/11-2002.pdf

Makes provision for the establishment, development and management of EPZs and for the creation of

international competitiveness for export-led growth. Under this act, a number of import duty and other

tax exemptions apply.

Special Economic Zones Act, 2006 www.parliament.go.tz/Polis/PAMS/Docs/2-2006.pdf

Provides for: establishing, developing and managing special economic zones (SEZ); creating an

environment to attract local and foreign investment; and facilitating expansion of employment

opportunities, attainment of economic growth targets and related matters.

Standards Act, 2009 www.parliament.go.tz/Polis/PAMS/Docs/2-2009.pdf

Promotes the standardization of specifications for commodities and services, and re-establishes the

Tanzania Bureau of Standards (functions, management and operation).

Financial Laws (miscellaneous amendments) Act No. 27, 1997 www.parliament.go.tz/Polis/PAMS/Docs/27-1997.pdf

Aims at amending certain financial laws that were potentially in conflict with provisions of the

Tanzania Investment Act. The pieces of legislation affected by this act are sections of the Income Tax

Act, 1973; Customs Tariff Act, 1976; Sales Tax Act, 1976 (since repealed); and Immigration Act,

1995.

Employment and Labour Relations Act, 1994 www.parliament.go.tz/Polis/PAMS/Docs/6-2004.pdf

Makes provision for core labour rights, establishes basic employment standards and a framework for

collective bargaining, and provides for the prevention and settlement of disputes. The law was

enacted to create a labour regime whose policies, laws and regulations promote and protect labour, at

the same time allowing enterprises to grow and compete (TIC, 2005).










Income Tax Act, 2004 www.parliament.go.tz/Polis/PAMS/Docs/11-2004.pdf Provides for the charge, assessment and collection of income tax and delineates provisions for

investments.

Sales Tax Act, 1976 www.bunge.go.tz/Polis/PAMS/Docs/13-1976.pdf

Provides for the charge, assessment and collection of sales tax. There are multiple rates for sales tax

and import duties, depending on the goods (and services in the case of sales tax).

Land Act No. 4 (Cap 113), 1999, and Land (Amendment) Act No. 4, 2004 www.parliament.go.tz/Polis/PAMS/Docs/4-1999.pdf

In 1995, the Ministry of Lands, Housing and Human Settlements Development (MLHSD) issued a

National Land Policy (NLP). It set out fundamental principles guiding land rights and management and

maintained centralized control of land. On the basis of the NLP, two land acts were adopted in 1999:

the Land Act No. 4 and the Village Land Act No. 5.

Land Act No. 4 provides basic guidelines in relation to general and urban land, management/

administration of land, settlement of disputes and related matters. Through the Land (Amendment)

Act, investors are allowed to obtain land for investment purposes through TIC, which issues derivative

or occupancy rights from the government. The amendment act revises and expands mortgage

provisions to facilitate the granting of mortgages to secure loans, and to make it easier for lenders to

take possession of and sell mortgaged land.

Village Land Act No. 5 (Cap 114), 1999 www.reddtz.org/index2.php?option=com_docman&task=doc_view&gid=12&Itemid=18

Provides for the management and administration of land in villages and deals with customary rights of

occupancy. Village land falls into one of three categories: communal land (e.g. public markets and

meeting areas, grazing land, burial grounds); occupied land (usually an individualized holding or

grazing land held by a group); and vacant land (available for future use as individualized or communal

land, specifically encompassing unoccupied land within the ambit of village land (USAID, 2011).


http://www.bunge.go.tz/Polis/PAMS/Docs/13-1976.pdf


http://www.reddtz.org/index2.php?option=com_docman&task=doc_view&gid=12&Itemid=18




2.1.2 Agriculture and related laws/regulations

Fertilizers Act, 2009 www.parliament.go.tz/Polis/PAMS/Docs/9-2009.pdf

Regulates the manufacturing, registration, licensing, importing, exporting, sale and use of agricultural

fertilizers. It repeals the former Fertilizers and Animal Foodstuffs Act (Cap. 378) of 1962 and

establishes the Tanzania Fertilizer Regulatory Authority (TFRA).

Pesticides Control Regulations, 1984 www.agriculture.go.tz/legislation%20and%20regulations/regulations/The%20Pesticides%20Control%

20Regulation,%201984.pdf

Aim to ensure effective and proper registration, importing and use of pesticides to increase production

and protect public health and safety.

Seed Act, 2003 www.agriculture.go.tz/legislation%20and%20regulations/legislations/SEED%20ACT%20NO[1].18%20

of%202003.pdf

Controls and regulates the seed industry and standards.

Fisheries Act, 2003 www.bunge.go.tz/Polis/PAMS/Docs/22-2003.pdf

Provides for the sustainable development, protection, conservation and regulation of the fisheries

sector, fish products and aquatic flora.

Forest Act, 2002 www.parliament.go.tz/Polis/PAMS/Docs/14-2002.pdf

Regulates the management of Tanzanian forest reserves. It classifies the country’s forests; creates

forest governance bodies; outlines requirements for the creation and conversion of forest reserves

and the granting of forest concessions and licences; and sets the basis for participatory forest

management by local communities.

Coffee Industry Act, 2001, and Regulations, 2003 www.agriculture.go.tz/legislation%20and%20regulations/legislations/The%20Coffee%20Industry%20

Act,%202001.pdf

www.agriculture.go.tz/legislation%20and%20regulations/regulations/The%20Coffee%20Industry%20

Regulations,%202003.pdf

Guide the regulation, improvement and development of the coffee industry, including registration and

licensing procedures, cultivation and grading, and other aspects.


http://www.agriculture.go.tz/legislation%20and%20regulations/regulations/The%20Pesticides%20Control%20Regulation,%201984.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/regulations/The%20Pesticides%20Control%20Regulation,%201984.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/SEED%20ACT%20NO%5b1%5d.18%20of%202003.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/SEED%20ACT%20NO%5b1%5d.18%20of%202003.pdf

http://www.bunge.go.tz/Polis/PAMS/Docs/22-2003.pdf


http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/The%20Coffee%20Industry%20Act,%202001.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/The%20Coffee%20Industry%20Act,%202001.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/regulations/The%20Coffee%20Industry%20Regulations,%202003.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/regulations/The%20Coffee%20Industry%20Regulations,%202003.pdf




Cotton Industry Act, 2001 www.agriculture.go.tz/legislation%20and%20regulations/legislations/The%20Cotton%20Industry%20

Act,%202001.pdf

Regulates the cultivation of cotton, establishes the Tanzania Cotton Board and makes better provision

for the overall regulation, improvement and development of the cotton industry.

Sugar Industry Act, 2001 www.parliament.go.tz/Polis/PAMS/Docs/26-2001.pdf

Regulates the sugar industry.

Tea Act, 1997, and Regulations, 1999 www.parliament.go.tz/Polis/PAMS/Docs/3-1997.pdf

www.agriculture.go.tz/legislation%20and%20regulations/regulations/Tea%20Regulations,%201999.d

oc

Promote and regulate the growing and export of tea.

Cereals and Other Produce Act, 2009 www.parliament.go.tz/Polis/PAMS/Docs/19-2009.pdf

Governs the promotion and development of cereals and other agricultural produce.

Environmental Management Act (EMA) No. 20/04, 2004 www.parliament.go.tz/Polis/PAMS/Docs/20-2004.pdf

Created a legal and institutional framework for sustainable management of the environment,

prevention and control of pollution, waste management, environmental quality standards, public

participation, environmental compliance and enforcement. It repealed the National EMA No.19 of

1983 and re-established the National Environment Management Council (NEMC).26

Meat Industry Act, 2006 (Act No.10/06) www.parliament.go.tz/Polis/PAMS/Docs/10-2006.pdf

Restructures the meat industry and provides for efficient management of the industry to ensure high-

quality meat products.

Water Resources Management Act, 2009 http://faolex.fao.org/docs/pdf/tan96340.pdf

Implements the 2002 Water Policy and 2006 Water Sector Development Strategy. It provides the

institutional and legal framework for sustainable management and development of water resources;

26 The act also mandates NEMC to: undertake enforcement, compliance, review and monitoring of environmental impact assessments, and research; facilitate public participation in environmental decision-making; raise environmental awareness; and collect and disseminate environmental information.

http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/The%20Cotton%20Industry%20Act,%202001.pdf

http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/The%20Cotton%20Industry%20Act,%202001.pdf



http://www.agriculture.go.tz/legislation%20and%20regulations/regulations/Tea%20Regulations,%201999.doc

http://www.agriculture.go.tz/legislation%20and%20regulations/regulations/Tea%20Regulations,%201999.doc




http://faolex.fao.org/docs/pdf/tan96340.pdf




outlines principles for water resources management; provides for prevention and control of water

pollution and for participation of stakeholders and the general public in implementation of the National

Water Policy.

For more information and additional laws:

FAO, FAOLEX, http://faolex.fao.org/

Government of Tanzania, Ministry of Agriculture, Food Security and Co-operatives: Agricultural Regulations and Legislation,

www.agriculture.go.tz/legislation%20and%20regulations/legislations/legislations.htm

World Bank, Doing Business Law Library, www.doingbusiness.org/law-library/tanzania

Lexadin, Law Guide, www.lexadin.nl/wlg/legis/nofr/oeur/lxwetan.htm

2.2 Registration and approval procedures

The FDI entry and establishment process for the United Republic of Tanzania is defined in the

Tanzania Investment Act, which delineates the requirements and steps that new investors must follow

in applying for entry, registration and business approval, and thus obtaining access to the fiscal

incentives available to investment projects meeting the eligibility criteria.27 All applications are

managed by TIC, where officers are placed from the Ministry of Industry, Trade and Marketing,

BRELA, MLHSD, the Tanzania Revenue Authority (TRA), Directorate of Trade, and Immigration and

Labour Departments, thereby making the approval and registration procedures simple and

straightforward.28

2.2.1 Investment application

TIC is the first point of contact for investors. All applications are officially submitted to the Registry

Department, which requires the following basic documents to process an application:

» three copies of the project’s business plan29/feasibility study;30

» three copies of the TIC application form (issued by the centre for a fee of US$100);

» in the case of expansion/rehabilitation, a copy of audited accounts for the past three years;

» a copy of the company’s memorandum and articles of association;

» a certified copy of the certificate of company incorporation;

27

In Zanzibar, all investment applications are handled directly by the Zanzibar Investment Promotion Authority (ZIPA), which liaises with relevant Union ministries where required. 28 TIC, Investment opportunities: agriculture sector (available at www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/49c95586bd3dabbe432572cd00413383?OpenDocument). 29

Note from TIC: The intended project should aim at foreign exchange generation and savings, import substitution, employment creation, linkage benefits, transfer of technology and expansion of the production of goods and services. 30 The feasibility study is expected to contain the following information: clear statement of the project objective, information regarding the investor (profile), details of investment costs (foreign and local expected capital expenditure), how the proposed investment will be financed, specific source(s) of finance for the project, terms and conditions of the loan if applicable, sources of technology if applicable, project financial and economic analysis, market study, project capacity, production process if applicable, environmental impact assessment, expected employment generation and proposed implementation schedule.

http://faolex.fao.org/

http://www.agriculture.go.tz/legislation%20and%20regulations/legislations/legislations.htm

http://www.doingbusiness.org/law-library/tanzania

http://www.lexadin.nl/wlg/legis/nofr/oeur/lxwetan.htm




» a brief profile of investor(s);

» evidence of sufficient financial capital available to implement the project;

» evidence of land ownership for the location of the project;

» company executive board resolution to register the project with TIC;

» project implementation schedule;

» cover letter accompanying all the above.

TIC maintains a database that is the main means of monitoring FDI project approvals. It contains the

six-month progress reports required of all FDI projects and includes registration documents for

technology transfer agreements and all certificates of approval issued to companies and their

expatriate staff.31

2.2.2 Company registration and business licensing

Upon registering with TIC, both foreign and local investors receive a certificate of incentives. All

enterprises operating in the country, whatever their legal forms, must also register with BRELA.32 The

first step is to obtain name clearance from BRELA. The application process varies depending on the

entity being registered. Foreign-based companies will be issued a certificate of compliance, while a

certificate of incorporation is issued to local companies.33

For an investor to qualify for a certificate of incentives, the Tanzania Investment Act establishes

minimum levels of investment capital. The minimum for foreign investment projects, including wholly

owned affiliates and joint ventures, is US$300 000, while it is US$100 000 for local investors.34

Specific project information required from foreign investors in greenfield, merger-and-acquisition or

joint venture situations is detailed in section 17 of the act. Such information must be supported by

evidence confirming that the investors have sufficient capital to complete the project.35

The TIC business licensing desk collects applications from investors, presents them on the investors’

behalf and follows-up for the issuance of temporary business permits and permanent licences. Under

the new system of business registration established through BARA in 2007, each business activity

operating in the country is registered in this registry and the registration is permanent (USAID, 2008).

The papers (certificates, permits, licences, etc.) required for setting up a business are:

» certificate of incorporation (local) or compliance (foreign);

» certificate of incentives (projects approved by TIC);

» business licence;

» taxpayer identification number (TIN) certificate;

» income tax clearance certificate;

31

TIC, Business set-up (available at www.tic.co.tz/TICWebSite.nsf/2e9cafac3e472ee5882572850027f544/69dbbb612677b1ae432572d10027cace?OpenDocument). 32

Private companies must have at least two directors. 33 A certificate of compliance costs US$1 100 (registration fee US$1 000; filling fee US$100), while the cost of a certificate of incorporation is 345 000 Tanzanian shillings (TSh) (registration fee TSh 300 000; filing fee TSh 45 000). 34

This also applies in Zanzibar. The legislation is not clear on incentives and procedures for FDI projects below the threshold levels. It appears that FDI projects below this level can still be registered with BRELA. They may be offered facilitation and support by TIC, but will not receive incentives available to projects above the minimum level. UNCTAD, Investment policy review: Tanzania (2002) (available at www.unctad.org/en/docs/iteipcmisc9_en.pdf). 35

Ibid.





» residence permits class A or B;

» lease agreement or title deed;

» business plan or feasibility study;

» memorandum and articles of association.36

For more information on business procedures see:

The TIC Business Set-up webpage

www.tic.co.tz/TICWebSite.nsf/2e9cafac3e472ee5882572850027f544/69dbbb612677b1ae432572d

10027cace?OpenDocument

Forms (e.g. certificate of incentives; company registration form; patent application form; trade and

service marks, etc.) can be downloaded from the TIC Web site at:

www.tic.co.tz/TICWebSite.nsf/DownLoadFrmView?OpenView

TIC, Tanzania Investment Guide 2008 and Beyond

www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/4c3d885d1e7f43f3442572b5

003ee61a/$FILE/TIC%20Guideline.pdf

Tanzania Invest Web site, www.tanzaniainvest.com/

2.3 Tax schemes

The administration of various tax laws is entrusted to the TRA, which is responsible for central

government taxes, including the value-added tax (VAT) and several non-tax revenues. TRA revenue

departments include the Domestic Revenue; Customs and Excise; Large Taxpayer; and Tax

Investigations Departments.

2.3.1 Taxpayer identification number

All new companies/taxpayers must register with the Commissioner of Domestic Revenue and receive

a TIN to be used in all tax and business transactions:

» online TIN application: http://196.43.84.190/onlinetin/.

2.3.2 Major taxes relevant to FDI

Income tax for individuals Income tax is applied at progressive rates. The lowest marginal tax rate is 18.5 percent, while the

highest marginal rate is 30 percent. For non-resident individuals, a flat rate of 20 percent applies.

36


http://www.tic.co.tz/TICWebSite.nsf/DownLoadFrmView?OpenView

http://www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/4c3d885d1e7f43f3442572b5003ee61a/$FILE/TIC%20Guideline.pdf

http://www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/4c3d885d1e7f43f3442572b5003ee61a/$FILE/TIC%20Guideline.pdf

http://www.tanzaniainvest.com/

http://196.43.84.190/onlinetin/




However, an employer of a non-resident is obliged to deduct pay-as-you-earn (PAYE) at the rate of

15 percent from payroll.

Corporate tax The corporate tax rate is 30 percent for both resident and non-resident companies. A corporation is a

resident if it is incorporated under the Tanzanian Companies Act or if, at any time during the tax year,

management and control of its affairs are exercised in the country.

Tax rates for small businesses

Tax owed per annum in Tanzanian shillings (TSh) for small and medium-sized enterprises is based

on turnover as follows:

» TSh 0–3 000 000: TSh 35 000 or 1.1 percent of turnover;

» TSh 3 000 001–7 000 000: TSh 95 000 or 33 000 plus 1.3 percent of turnover in excess of

3 000 000;

» TSh 7 000 001–14 000 000: TSh 291 000 or 85 000 plus 2.5 percent of turnover in excess of

7 000 000;

» TSh 14 000 001–20 000 000: TSh 520 000 or 260 000 plus 3.3 percent of turnover in excess

of 14 000 000.

Withholding tax Withholding tax is charged for residents and non-residents at different rates covering dividends,

payments, pension, insurance premium, royalties, transport and disposal of assets.

» Dividends. Dividends paid to a resident company controlling 25 percent or more of the

distributing company's shares are exempt. Dividends paid by a company listed on the Dar es

Salaam stock exchange are taxed at 5 percent; otherwise, the rate is 10 percent. Dividends

paid to non-residents are subject to a 10 percent withholding tax.

» Interest. The general rate on interest paid to residents and non-residents is 10 percent.

» Royalties. The withholding tax on royalties paid to residents and non-residents is 15 percent.

» Branch remittance tax. A branch profits tax is imposed at a rate of 10 percent.

Capital gains tax Gain (or loss) is included in business or investment income and taxed at 30 percent. For land and

buildings, a single instalment is payable at 10 percent for residents and 20 percent for non-residents

at the time of transfer, which is creditable against the final corporate income tax liability.

Skills and development levy Under the Vocational Education and Training Act 1994, employers who employ four or more

employees must pay 6 percent monthly of the gross emoluments paid to employees during the month.

Farm workers are exempted.

Value-added tax The Value-Added Tax Act of 1997 provides for the imposition of VAT on the supply of goods and

services on the mainland and on the importation of goods or services from any place outside the

mainland. VAT is charged at a single rate of 18 percent. Any business with an annual turnover of




more than TSh 40 million is required to register for VAT by filling out form VAT 101. TRA inspects the

business site before approving the registration.37

Import duty38

Import duties are levied at an ad-valorem rate on the cost/insurance/freight (CIF) value of goods

imported into the country. The rates are: zero percent for raw materials, pharmaceuticals, capital

goods, hand hoes and other agricultural implements; 10 percent for semi-finished goods; and

25 percent for final consumer goods or finished commercial goods. Some sensitive items are charged

at a higher than 25 percent rate with the intention of protecting local industries (e.g. yoghurt milk and

cream containing sweetening matter) (TRA, 2010). East African Community (EAC) members adopted

a common external tariff as of January 2005.

Excise duty This duty is charged at specific or ad-valorem tax rates on certain imported and locally manufactured

consumer goods. Most locally manufactured goods are charged excise duty at a specific amount

applied on: wine, spirits, beer, soft drinks, cigarettes, tobacco and petroleum products. Ad-valorem

rates are at 7 percent, 10 percent, 20 percent, 30 percent and 120 percent.

Export tax This is applied at a rate of 20 percent of the value of hides and skins. A levy of 15 percent is

chargeable on raw cashew nuts, computed on free-on-board (f.o.b.) value or US$160 per metric

tonne, whichever is higher.

Stamp duty Stamp duty is charged on certain legal instruments, affidavit, conveyance and lease agreements. The

rate is 1 percent for conveyance and TSh 500 for conveyance for agricultural land. The maximum

stamp duty rate for registration of property for security or mortgage is TSh 10 000.39

2.4 Land procedures

Under the Land Act of 1999, public land falls into the following categories: general, village and

reserved land. Under section 4(1), all land belongs to the Tanzanian State. Land can, however, be

owned in three ways:

(i) Government-granted rights of occupancy;

(ii) Tanzania Investment Centre (TIC) derivative rights; and

(iii) subleases from the private sector.

Occupation of land by non-citizens is restricted to lands for investment purposes under the Tanzania

Investment Act. Land designated for investment purposes is identified, gazetted and allocated to TIC,

which devolves derivative rights to investors. Instances of granting rights of occupancy to non-citizens

37

Once registered, the taxpayer is required to submit monthly VAT returns and payments to the nearest regional VAT office by the last working day of the month following the month of business. 38

The Customs and Excise Department administers all taxes and duties on international trade. All transactions on imports, exports and transits are handled through the Customs Service Centre (CSC). 39 For more tax information and services, consult the TRA Web site and following report (available at www.tra.go.tz/; www.tra.go.tz/documents/taxes%20and%20duties%202009-2010_Layout%202.pdf).

http://www.tra.go.tz/

http://www.tra.go.tz/documents/taxes%20and%20duties%202009-2010_Layout%202.pdf




are recognized under section 19(2) of the Land Act. Section 22(1)(ii) allows a granted right of

occupancy to be disposed. In this case, right of occupancy can be disposed from one holder to

another, provided the land is sold and acquired by a non-citizen for investment purposes endorsed by

TIC.

When applying for right of occupancy (to both urban and farmland), foreign investors must submit an

application to the Commissioner for Lands (Land Form 19), accompanied by a certified copy of the

certificate of incentives issued by TIC and a photograph of the applicant(s). The application is then

approved or rejected by the Commissioner for Lands and the investor(s) notified.40 An offer of a right

of occupancy is accepted by filling out and signing Land Form 20 (for urban land) or Land Form 21

(for farmland), signed by the applicant or his authorized representative or agent and accompanied by

a fee. A certificate of occupancy shall be issued in the name of the President in Land Form 22 (for

urban land) or Land Form 23 (for farmland).

When applying for TIC derivative rights (to both urban land and farmland), the following procedures

apply to both local and foreign investors: identification of the land by MLHSD, an urban or district

authority, TIC or an investor; land gazettement by the MLHSD; designation of the land to TIC by the

Commissioner for Lands; and submission of an application to the Executive Director, TIC. The

application is then approved or rejected by TIC and the investor(s) notified. Once the application is

approved and derivative rights granted, a derivative title is subsequently registered and a duplicate

derivative title given to the occupier of the land. Rights of occupancy and derivative rights are granted

for short-term and long-term periods ranging from 5 to 99 years and are renewable for not more than

99 years. Subleases, on the other hand, are created out of granted rights of occupancy by the private

sector.41

MLHSD is responsible for administering reserved land and general land, including allocation of

granted occupancy rights and management of the country’s land resources. The Commissioner of

Lands executes most of the ministry’s responsibilities. In principle, rights of occupancy can be bought,

sold, leased and mortgaged freely. In practice, however, the land market is constrained by many

layers of government control. Land legislation does recognize long-term occupancy rights to land and

allows for land transfer and inheritance. However, all land is held by the Tanzanian State, and any

property rights are land-use rights, and hence vulnerable to expropriation by the government for uses

deemed to be in the public interest (USAID, 2011).

For more information on land in Tanzania:

Ministry of Agriculture, Food Security and Co-operatives, www.agriculture.go.tz/help.htm

Tanzania Investment Centre (TIC): Land Acquisition and Land Management www.tic.co.tz/TICWebSite.nsf/2e9cafac3e472ee5882572850027f544/9b1e7de4c62a483b432572d1002fd994?OpenDocument

40 The acquired land – farmland or urban – is subject to payment of a stamp duty, survey fee, registration fee, preparation fee and land rent charges. These fees are subject to changes with time and location. 41


http://www.agriculture.go.tz/help.htm

http://www.tic.co.tz/TICWebSite.nsf/2e9cafac3e472ee5882572850027f544/9b1e7de4c62a483b432572d1002fd994?OpenDocument

http://www.tic.co.tz/TICWebSite.nsf/2e9cafac3e472ee5882572850027f544/9b1e7de4c62a483b432572d1002fd994?OpenDocument




2.5 Investment benefits and incentives

The United Republic of Tanzania has established a number of investment incentives that provide a

platform to local and foreign investors during the initial stage of project implementation. Tax incentives

are granted in the form of enhanced capital deductions and allowances structured according to lead

and priority sectors, which include agriculture, agro-based industries, mining, tourism, petroleum, gas

and infrastructure.42

2.5.1 General incentives

General incentive packages are both fiscal and non-fiscal and are provided under the following four

major pieces of legislation: (i) Tanzania Investment Act 1997; (ii) Export Processing Zones Act 2002;

(iii) Special Economic Zones Act 2005; and (iv) Mining Act 1998, together with Petroleum Exploration

and Production Act 1980.

Tanzania Investment Act, certificate of incentives

» Fiscal incentives:

o import duty and VAT exemption on project/capital goods;

o import duty draw-back scheme: refund of duty charged on imported inputs used for

producing goods for export and goods sold to foreign institutions such as the United

Nations and its agencies operating in the country.

» Non-fiscal incentives:

o immigration quota of up to five people;

o guaranteed transfer of: net profits or dividends of the investment; payment in respect of

foreign loans; remittance of proceeds net of all taxes and other obligations; royalties fees

and other charges; and payment of emolument and other benefits to foreign personnel.43

» Strategic investor status: Investors with projects over US$20 million offering important and

specific impact to the society or economy can request special incentives from the government.

Export Processing Zones (EPZ) Act All inputs (e.g. raw materials, machinery, etc.) that are imported and used to process or manufacture

goods in the areas designated as EPZs are exempted from import duty and other taxes.

Special Economic Zones (SEZ) Act SEZs comprise specific selected geographical areas in which economic activities are promoted by a

set of policy instruments that may not be applicable elsewhere in the country. The focus is on priority

sectors whose economic activities have the potential to support domestic production and export

development and in areas that provide relative advantages in attracting private investment. Economic

activities under the SEZ Act are not subject to customs duty, value-added tax or any other tax payable

42

Tanzania Investment Centre (TIC) (available at www.tic.co.tz/). 43

Ibid.




on goods purchased for use as raw materials, equipment or machinery, including all goods and

services used in undertaking the licensed businesses.

2.5.2 Incentives for the agriculture sector

The investment incentives in the agriculture sector are:

» zero-rated duty on capital goods and farm inputs (fertilizer, pesticides, herbicides, etc.);

» reduced import tariffs on project capital items to zero percent for investors with a certificate of

incentives;

» favourable investment allowances and deductions on agricultural machinery and implements

(100 percent capital allowance for costs relating to clearing of land and to irrigation systems,

and 50 percent capital depreciation allowance for agricultural machinery);

» deferment of VAT payment on project capital goods;

» import duty draw-back on raw materials for inputs for export goods;

» zero-rated VAT on agricultural exports and on domestically produced agricultural inputs;

» indefinite carry-over of business losses against future profit for income taxes;

» reasonable corporate and withholding tax rates on dividends (Government of the United

Republic of Tanzania, 2009).44

2.5.3 Investment guarantees and settlement of disputes

Investments are guaranteed against nationalization and expropriation. Investors and employees

working in the country are also granted free unconditional transfer of capital, profits, dividends and

other benefits, and there are no restrictions on the repatriation of profits or disinvestments. Investors

have the right to make transfer payments in freely convertible currency (TIC, 2005).

The Investment Act (section 23) contains provisions for the negotiation and settlement of disputes

among Tanzanian and foreign enterprises, TIC and the central government. The Commercial Court

deals with mediation and arbitration of commercial disputes. Where the preferred amicable settlement

via negotiation between the parties is not achieved, the parties may seek agreement through

Tanzanian arbitration laws or within the framework of bilateral or multilateral agreement on investment

protection agreed by the Tanzanian government and the investor’s government of origin (UNCTAD,

2002). The United Republic of Tanzania is a member of both the International Centre for Settlement

of Investment Disputes (ICSID) and the Multilateral Investment Guarantee Agency (MIGA).

44

Government of the United Republic of Tanzania, Ministry of Agriculture, Food Security and Co-operatives, Investment potential and opportunities in agriculture (crop sub-sector) (2009) (available at www.agriculture.go.tz/highlights/AGR%20POTENTIAL%20REVISED%20NEW%20VERSION%20Final-2-%20NEW.pdf).




2.6 Restrictions and requirements

There are no ownership restrictions or requirements for a government equity holding in foreign

investment projects.45 Moreover, the Tanzania Investment Act does not set performance requirements

or other quantitative or qualitative investment goals for projects, in either a formal or an indicative

way, except for the stated minimum investment capital of at least US$300 000 required of foreign

investors (UNCTAD, 2006). There is the expectation that the employment creation, investment

expenditure and business growth targets provided by investors in the business feasibility plans

attached to their business registration application will be actively pursued.

The act virtually eliminated the remaining FDI industry restrictions on the mainland, limiting them to

the manufacturing and marketing of hazardous chemicals, armaments and explosives. Thus

100 percent foreign ownership is allowed in almost every sector and for every type of business. In

Zanzibar, however, industries that are restricted to local investors, and thus closed to FDI, include

retail and wholesale trading services; product brokerage; the operation of taxis, barber shops,

hairdressing and beauty parlours and butcher shops; and the production of ice cream.

2.7 Investment opportunities

According to TIC, the following are the main reasons to invest:

» investment incentives and guarantees: offering a well-balanced and competitive package of

fiscal incentives in comparison with other African countries;

» abundant natural resources: untapped natural resources offering a wide range of

opportunities;

» TIC one-stop centre: a pro-investment attitude by government and institutional support for

priority investment projects readily available from TIC and other institutions;

» stable macroeconomic performance and fiscal regime;

» private-sector development: commitment to build a strong private sector;

» infrastructure facilities: a key investment driver that the government is trying to improve;

» peace and stability: political stability for the nearly 50 years since independence; rule of law

well established, with a relatively high level of security;

» labour skills and availability.

The sectors of agriculture and agribusiness, mineral and natural resources, and tourism are

recognized as being of major significance. Opportunities in agriculture, for which the soil and climate

are favourable in many parts of the country, are abundant. In particular, investment in the agricultural

sector may include horticulture and floriculture; establishment of farm machinery and equipment

plants, training institutes, ox-training centres, research centres and agricultural information centres; 45

There is only one exception in the petroleum sector: under the model production sharing agreement used as a basis for negotiation with the oil companies in the event of a commercial discovery by the contractor, the Tanzania Petroleum Development Corporation is entitled to exercise an option to acquire, on a working interest basis, a participating share in the contract rights held by the investor. The amount of the participating share is determined by a sliding scale based on the volume of production and ranging from 5 to 20 per cent.

http://www.tic.co.tz/TICWebSite.nsf/b9cda2730f50fbee882572850020f38a/23b849e5b949b843882572850021d99f?OpenDocument#Abundant%20Natural%20Resources

http://www.tic.co.tz/TICWebSite.nsf/b9cda2730f50fbee882572850020f38a/23b849e5b949b843882572850021d99f?OpenDocument#Stable%20Investment%20Policy%20and%20%E2

http://www.tic.co.tz/TICWebSite.nsf/b9cda2730f50fbee882572850020f38a/23b849e5b949b843882572850021d99f?OpenDocument#Private%20Sector%20Development

http://www.tic.co.tz/TICWebSite.nsf/b9cda2730f50fbee882572850020f38a/23b849e5b949b843882572850021d99f?OpenDocument#Infrastructure%20Facilities

http://www.tic.co.tz/TICWebSite.nsf/b9cda2730f50fbee882572850020f38a/23b849e5b949b843882572850021d99f?OpenDocument#Peace%20and%20Stability

http://www.tic.co.tz/TICWebSite.nsf/b9cda2730f50fbee882572850020f38a/23b849e5b949b843882572850021d99f?OpenDocument#Labour%20Skills%20and%20Availability




operation of tractor-hire centres and agriculture mechanization centres; development of human and

animal power technologies; provision and/or training of extension experts; and employment of

agriculture researchers.46

For more on investment opportunities:

www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/4c3d885d1e7f43f3442

572b5003ee61a?OpenDocument;

www.tanzania.go.tz/agriculture.html.

2.8 Investment and trade agreements

The United Republic of Tanzania is a member of the World Trade Organization (WTO), Preferential

Trade Area of Eastern and Southern Africa (PTA), Eastern African Community (EAC), Southern

African Development Community (SADC) and Regional Integration Facilitation Forum (RIFF). It also

receives non-reciprocal trade preferences from the European Union under the Cotonou Agreement,

the Everything But Arms (EBA) initiative, and an Economic Partnership Agreement (EPA) geared

towards encouraging the development of exports. A beneficiary of the African Growth and Opportunity

Act (AGOA), it has duty and quota free access to the United States market. Moreover, it has signed

the Convention on Recognition and Enforcement of Foreign Arbitral Awards and allows investors to

follow the rules and procedures of the United Nations Commission on International Trade Law

(UNCITRAL).

The country has signed a number of bilateral treaties for the promotion and protection of investment

and numerous double taxation treaties.

Bilateral investment treaties

Germany 1965, the United Kingdom 1994, Egypt 1997, the Republic of Korea 1998, Denmark 1999,

Sweden 1999, Finland 2001, Italy 2001, the Netherlands 2001, Zimbabwe 2003, Switzerland 2004,

South Africa 2005, Jordan 2009 and Mauritius 2009.47

Double taxation treaties

South Africa 1959, Zambia 1968, Italy 1973, Denmark 1976, Finland 1976, Norway 1976, Sweden

1976, India 1979 and Canada 1995.48

46

Tanzania National Website: Agriculture (available at www.tanzania.go.tz/agriculture.html). 47

UNCTAD BIT database (available at www.unctad.org/sections/dite_pcbb/docs/bits_tanzania.pdf). 48

UNCTAD DTT database (available at www.unctad.org/sections/dite_pcbb/docs/dtt_Tanzania.pdf).

http://www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/4c3d885d1e7f43f3442572b5003ee61a?OpenDocument

http://www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/4c3d885d1e7f43f3442572b5003ee61a?OpenDocument

http://www.tanzania.go.tz/agriculture.html




2.9 Authorities and contact points

Tanzania Investment Centre (TIC) PO Box 938, Dar es Salaam Tel: +255 22 2116328–32 Fax: +255 22 2118253 E-mail: [email protected] Web site: www.tic.co.tz/

Ministry of Agriculture, Food Security and Co-operatives (MFSC) Mandela Road PO Box 9192, Dar es Salaam Tel: 255 22 2862073 Fax: 255 22 2862077 E-mail: [email protected] Web site: www.kilimo.go.tz/

Business Registration and Licensing Agency (BRELA) Cooperative Building, Lumumba Street PO Box 9393, Dar es Salaam Tel: 255 22 2180141/2180130 Fax: 255 22 2180371 E-mail: [email protected] Web site: www.brela-tz.org/

Tanzania Revenue Authority (TRA) Sokione Street PO Box 11491, Dar es Salaam Tel: 255 22 2119591–4 Fax: 255 22 2119595 E-mail: [email protected] Web site: www.tra.go.tz/

Ministry of Industry, Trade and Marketing Lumumba Street PO Box 9503, Dar es Salaam Tel: 255 22 2183143 Fax: 255 22 2138183 E-mail: [email protected] Web site: www.tanzania.go.tz/industries.htm

Ministry of Lands, Housing and Human Settlements Development Kivukoni Front PO Box 9132, Dar es Salaam Tel: 255 22 2121241–9 Fax: 255 22 2124576 E-mail: [email protected] Web site: www.ardhi.go.tz/

Immigration Services Department: Ministry of Home Affairs (MOHA) Ghana Avenue/Ohio Street PO Box 512, Dar es Salaam Tel: 255 22 2118636 Fax: 255 22 2111090 E-mail: [email protected] Web site: www.moha.go.tz/

Ministry of Natural Resources and Tourism (MNRT) Samora Avenue/Mission Street PO Box 9372, Dar es Salaam Tel: 255 22 2111061–4/2116682 Fax: 255 22 2116719 E-mail: [email protected] Web site: www.mnrt.go.tz/

Ministry of Finance (MOF) Treasury Building, Madaraka Avenue PO Box 9111, Dar es Salaam Tel: 255 22 2111174–6 Fax: 255 22 2110326 E-mail: [email protected] Web site: www.mof.go.tz

Ministry of Water and Livestock Development Mkwepu/Sokoine Sreets PO Box 9153, Dar es Salaam Tel: 255 22 2119745/2112772 Fax: 255 22 2110486 E-mail: [email protected] Web site: www.tanzania.go.tz/water.htm

Ministry of Transport and Communications Tancot House PO Box 9144, Dar es Salaam Tel: 255 22 2114426 Fax: 255 22 2112751 Web site: www.tanzania.go.tz/communicationf.html

Board of External Trade (BET) Trade Fair Grounds, Kilwa Road PO Box 5402, Dar es Salaam Tel: 255 22 2851759/2851706 Fax: 255 22 2851705/21127527 E-mail: [email protected] Web site: www.bet.co.tz

Tanzania Bureau of Standards (TBS) Ubungo, Morogoro Road PO Box 9524, Dar es Salaam Tel: 255 22 2450298/245 0735 Fax: 255 22 2450959 E-mail: [email protected] Web site: www.tbstz.org/

Tanzania Chamber of Commerce, Industry and Agriculture (TCCIA) 21 Ghana Avenue, PO Box 9713 Dar es Salaam Tel: 255 22 2119436/255 22 2128136 Fax: 255 22 2119437 E-mail: [email protected] Web site: www.tccia.com/

mailto:[email protected]

http://www.tic.co.tz/


http://www.kilimo.go.tz/




http://www.tanzania.go.tz/industries.htm


http://www.ardhi.go.tz/


http://www.moha.go.tz/


http://www.mnrt.go.tz/


http://www.mof.go.tz/


http://www.tanzania.go.tz/water.htm

http://www.tanzania.go.tz/communicationf.html


http://www.bet.co.tz/


http://www.tbstz.org/


http://www.tccia.com/




References

EAC. No date. Infrastructure, road and rail sectors. East African Community (available at www.eac.int/infrastructure/index.php?option=com_content&view=article&id=110&Itemid=130).

FAO. January 2011. Tanzania country briefs report (available at http://faostat.fao.org/).

FAO. No date. Country brief: Tanzania (available at www.fao.org/countries/55528/en/tza/).

FAO. No date. Tanzania country report. Gender and Land Rights Database (available at www.fao.org/gender/landrights/report/).

Government of the United Republic of Tanzania, Ministry of Agriculture, Food Security and Co-operatives. 2009. Investment potential and opportunities in agriculture (crop sub-sector) (available at www.agriculture.go.tz/highlights/AGR%20POTENTIAL%20REVISED%20NEW%20VERSION%20Final-2-%20NEW.pdf).

Government of the United Republic of Tanzania, Planning Commission. No date. Tanzania development vision 2025 (available at www.tanzania.go.tz/vision.htm).

IFAD. No date. Tanzania. Rural Poverty Portal, International Fund for Agricultural Development (available at www.ruralpovertyportal.org/web/guest/country/approaches/tags/tanzania).

Tanzania National Website. No date. Commonwealth speech (available at www.kilimo.go.tz/speeches/other%20speeches/Speeches/Commonwealth_Speech_Agro_Processing.htm).

TIC. 2005. Presentation to NEPAD/OECD. Tanzania Investment Centre (available at www.oecd.org/dataoecd/35/60/34974158.ppt#33).

TIC. No date. About us. Tanzania Investment Centre (available at www.tic.co.tz/TICWebSite.nsf/10dc07e98653c858882572830063958d/415ac00ba09f2c5f432572ae003d8ee0?OpenDocument).

TIC. No date. Business set-up. Tanzania Investment Centre (available at www.tic.co.tz/TICWebSite.nsf/2e9cafac3e472ee5882572850027f544/69dbbb612677b1ae432572d10027cace?OpenDocument).

TIC. No date. Investment guide, ongoing reforms. Tanzania Investment Centre (available at www.tic.co.tz/TICWebSite.nsf/5b4fe2371ed5f687882572850027c9a2/d3978c31f3343354432572d100254edb?OpenDocument).

TIC. No date. Investment incentives. Tanzania Investment Centre (available at www.tic.co.tz/TICWebSite.nsf/e72dc477fc02a93d442572b0002ee413/f1ac07eda5150f50442572c5005d6f54?OpenDocument).

TIC. No date. Investment opportunities: agriculture sector. Tanzania Investment Centre (available at www.tic.co.tz/TICWebSite.nsf/12216cc08897993d442572b50033198a/49c95586bd3dabbe432572cd00413383?OpenDocument).

TRA. 2010. Taxes and duties at a glance 2010/2011. Tanzania Revenue Authority (available at www.tra.go.tz/documents/taxes%20and%20duties%202009-2010_Layout%202.pdf).

UNCTAD. 2002. Investment policy review: Tanzania. United Nations Conference on Trade and Development (available at www.unctad.org/en/docs/iteipcmisc9_en.pdf).

UNCTAD. 2005. An investment guide to Tanzania. United Nations Conference on Trade and Development (available at www.unctad.org/en/docs/iteiia20053_light_en.pdf).

UNCTAD. 2006. Country profile: Tanzania. United Nations Conference on Trade and Development (available at www.unctad.org/sections/dite_fdistat/docs/wid_cp_tz_en.pdf).

UNDP. No date. Environment and energy: Tanzania. United Nations Development Programme (available at www.undp.org/climatechange/carbon-finance/CDM/tanzania.shtml).

USAID. 2008. BizCLIR report: Tanzania’s agenda for action. United States Agency for International Development (available at www.bizclir.com/galleries/country-assessments/tanzania.pdf).

USAID. 2011. Country profile: Tanzania. Land Tenure and Property Rights Portal, United States Agency for International Development (available at http://usaidlandtenure.net/usaidltprproducts/country-profiles/tanzania).

http://faostat.fao.org/

http://www.fao.org/gender/landrights/report/


http://usaidlandtenure.net/usaidltprproducts/country-profiles/tanzania




World Bank. 2007. Snapshot Africa – Tanzania: benchmarking FDI competitiveness (available at www.fdi.net/documents/WorldBank/databases/snapshot_africa/docs/snapshot_africa_tanzania.pdf).

World Bank. 2008. World Development Report 2008: agriculture for development (available at http://siteresources.worldbank.org/INTWDR2008/Resources/WDR_00_book.pdf).




Appendices

Key social and economic indicators

Population

Total population (million) (2010) 45.0

Population growth (annual %) (2009) 2.9

Life expectancy at birth (years) (2009) 56.3

Rural population (%) (2010) 74

Employment in Agriculture (% of total employment) (2006) 74.6

Number of rural poor (million) (2009) 13

Rural population growth rate (annual %) (2009) 2.3

Unemployment (% of total labour force) (2006) 4.3

Number of people undernourished (million) (2008) 13.6

Proportion of undernourished in total population (%) (2005-07) 34

Dietary energy consumption (cal/person/day) (2005-2007) 2 017

Mortality rate, under 5 (per 1 000) (2009) 107.9

Mortality rate, infant (per 1 000 live births) (2009) 68.4

Adult literacy rate (%) (2009) 72.9

HDI value (2010) 0.398

HDI rank (out of 169) (2010) 148

Land and Input

Country area (1 000 ha) (2009) 94 730

Land area (1 000 ha) (2008) 88 580

Agricultural area (1 000 ha) (2008) 34 950

Arable land (1 000 ha) (2008) 9 600

Permanent crops (1 000 ha) (2008) 1 350

Pastures (1 000 ha) (2008) 24 000

Forest area (1 000 ha) (2010) 33 428

Irrigated land (1 000 ha) (2008) 184

Share in total water (%) use by:

- Agricultural (2002) 89.4

- Industrial (2002) 0.5

- Municipal (2002) 10.2

Fertilizer consumption (tonnes) (2008) 57 090

Tractors (number per 1 000ha of arable land) (1999-2001) 1.8

Economic

GDP (current US$ billions) (2009) 21.4

GDP per capita (current US$) (2009) 502.9

GDP growth (annual %) (2009) 6.0

GNI per capita, Atlas method (current US$) (2009) 500.0

Inflation, consumer prices (annual %) (2009) 12.1

Agriculture, value added (% of GDP) (2009) 28.8

Value of agricultural exports (US$ million) (2008) 954

Share of agricultural exports (% of total exports) (2008) 31.4

Value of agricultural imports (US$ million) (2008) 643

Share of agricultural imports (% of total imports) (2008) 9.0

Crop production index (1999-2001=100) (2009) 154 Source: FAO, World Bank, UNDP.




Key agricultural production and trade data

Production of major agricultural commodities

Major Crops (2008) Value (International $ 1000)

Banana 689 179

Cassava 511 071

Maize 396 177

Major Crops (2008) Quantity (tonnes)

Cassava 5 392 360

Maize 3 555 800

Bananas 2 447 100

Sugar cane 2 370 000

Yield (2008) Yield (hg/ha)

Cassava 64 367

Maize 12 483

Bananas 72 917

Sugar cane 1 030 434

Rice, paddy 20 255

Livestock (2008) Number of Live Animals

Chickens 30 000 000

Cattle 18 000 000

Goats 12 550 000

Sheep 3 550 000

Meat Production (2008) Quantity (tonnes)

Cattle meat 250 000

Chicken meat 48 021

Goat meat 30 600

Imports of major agricultural commodities (2008)

Commodity Value (current USD 1000)

Wheat 181 972

Palm Oil 175 457

Malt 37 726

Commodity Quantity (tonnes)

Wheat 452 124

Palm Oil 183 016

Sugar refined 66 361

Exports of major agricultural commodities (2008)

Commodity Value (current USD 1000)

Tobacco, unmanufactured 177 752

Coffee, green 100 001

Cotton lint 80 893

Commodity Quantity (tonnes)

Wheat 131 129 512

Maize 102 114 115

Soybeans 79 015 831

Source: FAOSTAT




For overviews of Tanzania:

FAO Country Profile www.fao.org/countryprofiles/index.asp?lang=en&iso3=TZA&subj=1

FAO Country Brief www.fao.org/countries/55528/en/tza/

Tanzania National Website www.tanzania.go.tz/

African Economic Outlook Country Profile

www.africaneconomicoutlook.org/en/countries/east-africa/tanzania/

IFAD Rural Poverty Portal www.ruralpovertyportal.org/web/guest/country/home/tags/tanzania

World Bank Country Brief http://go.worldbank.org/7SUHE823V0

CIA World Factbook https://www.cia.gov/library/publications/the-world-factbook/geos/tz.html

US Dept. of State Background Note www.state.gov/r/pa/ei/bgn/2843.htm

For additional development data for Tanzania:

FAO CountrySTAT www.countrystat.org/tza

UNDP Human Development Indicators http://hdrstats.undp.org/en/countries/profiles/TZA.html

World Bank World Development Indicators http://data.worldbank.org/country/tanzania

UN Millennium Development Goals Indicators http://unstats.un.org/unsd/mdg/Data.aspx

World Bank Tanzania at a Glance http://devdata.worldbank.org/AAG/tza_aag.pdf

Tanzania Statistics www.tanzania.go.tz/statistics.html

For additional statistics on agriculture and production:

FAOSTAT for statistics on agricultural production, trade, food supply, prices, agricultural resources

and other: FAO. 2010. FAOSTAT – FAO’s online statistical database. Rome, Italy

http://faostat.fao.org).]

World Bank Agriculture and Rural Development Statistics

http://data.worldbank.org/topic/agriculture-and-rural-development

USDA Agricultural Production, Supply and Distribution (PSD) database

www.fas.usda.gov/psdonline/psdQuery.aspx

FAO Rural Income-Generating Activities (RIGA) database

www.fao.org/economic/riga/en/

For information on food security in Tanzania:

FAO Food Security Statistics

www.fao.org/fileadmin/templates/ess/documents/food_security_statistics/country_profiles/eng/Tanz

ania_E.pdf/

IFPRI Food Security Portal for Tanzania www.foodsecurityportal.org/tanzania

FAO Global Information and Early Warning System (GIEWS) on food and agriculture Country Brief

www.fao.org/giews/countrybrief/country.jsp?code=TZA

USAID Famine Early Warning Systems Network (FEWSNET) www.fews.net/pages/country.aspx?gb=tz&l=en

http://www.fao.org/countryprofiles/index.asp?lang=en&iso3=TZA&subj=1

http://www.fao.org/countries/55528/en/tza/

http://www.tanzania.go.tz/

http://www.africaneconomicoutlook.org/en/countries/east-africa/tanzania/

http://www.ruralpovertyportal.org/web/guest/country/home/tags/tanzania

http://go.worldbank.org/7SUHE823V0

https://www.cia.gov/library/publications/the-world-factbook/geos/tz.html

http://www.state.gov/r/pa/ei/bgn/2843.htm

http://www.countrystat.org/tza

http://hdrstats.undp.org/en/countries/profiles/TZA.html

http://data.worldbank.org/country/tanzania

http://unstats.un.org/unsd/mdg/Data.aspx

http://devdata.worldbank.org/AAG/tza_aag.pdf

http://www.tanzania.go.tz/statistics.html

http://data.worldbank.org/topic/agriculture-and-rural-development

http://www.fas.usda.gov/psdonline/psdQuery.aspx

http://www.fao.org/economic/riga/en/

http://www.fao.org/fileadmin/templates/ess/documents/food_security_statistics/country_profiles/eng/Tanzania_E.pdf/

http://www.fao.org/fileadmin/templates/ess/documents/food_security_statistics/country_profiles/eng/Tanzania_E.pdf/

http://www.foodsecurityportal.org/tanzania

http://www.fews.net/pages/country.aspx?gb=tz&l=en

foreign agricultural investment country profile · 2011-11-11 · foreign agricultural investment...

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