This Act may be cited as the Finance (Public Revenue Management) Act, 2015 and shall come into operation immediately after being assented to by the President.

(1) There shall be a tax to be known as the “infrastructure tax” imposed in Zanzibar at the rates respectively specified in this Act.

(2) In this section “infrastructure tax” means a tax which shall be collected and allocated to be infrastructure services in Zanzibar.

(3) For the purpose of this Act, the source s of Infrastructure tax shall be:-

ITEMS

RATE

Guest stayed in any hotel resides in Zanzibar

 

  1. 5 or 4 stars’ Hotel

5 USD or its equivalent in Tanzania Shillings per person per day

  1. 3 and 2 Stars’ Hotel

4 USD or its equivalent in Tanzania Shillings per person per day

  1. 1 Star Hotel and Others

2 USD or its equivalent in Tanzania Shillings per person per day

  1. Located in small Island within Zanzibar

10 USD or its equivalent in Tanzania Shillings per person per day

  1. Room located under water

10 USD or its equivalent in Tanzania Shillings per person per day

Passenger embarking from sea port in Zanzibar to another seaport in

Zanzibar

TZS 1000 per person (Local)

1 USD (Foreigner)

Passenger embarking from the sea port in Zanzibar to another sea port in Tanzania

TZS 2000 per person

2 USD (Foreigner)

Every passenger embarking from the airports to destination in United Republic of Tanzania

TZS 2000 per person (Local)

2 USD (Foreigner)

Petroleum products: (a) Diesel (b).Petrol

TZS. 100 per litre

Any person purchases electricity supply

2% of the supply net value