News FlashesJuly 24, 2023

CRS News Flash 21 July 2023 – TANZANIA – Skills Development Levy 2023


It is important that employers note the following:

Finance Act, 2023 amends the Vocational Education and Training Act

Following the Tanzania Budget Speech delivered on 15 June 2023, the Finance Act was published on 30 June 2023.

The Finance Act has amended Section 14 of the Vocational Education and Training Act to reduce the skills development levy (SDL) to 3.5%.

Effective 1 July 2023, the levy is reduced from 4% to 3.5%.

In addition, the Finance Act has removed the obligation for employers not required to pay SDL to have to file monthly SDL returns to the Tanzania Revenue Authority.

The Finance Act has granted powers for the issuance of SDL payment exemption orders by the Minister of Finance after consultation with the Minister responsible for education, given that such exemption is for the public interest.

No other payroll-related changes were published in the Finance Act.

To view the Finance Act, 2023, follow the link.  


Contact our legislation team on if you require any additional information.
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