Calculaterix.com
Sites and calculators for every day
VAT Calculator vat-calculator.net
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
See also: Percentage calculator
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Tanzania, Zanzibar | |
| higher rate | 18% Banking, insurance, postal and telecommunication services and taxable digital services covered by the special rate. For electronic services supplied by a non-resident to a non-VAT-registered customer in Zanzibar, the applicable VAT rate is 18%. Supplies of electronic services to a VAT-registered Zanzibar customer are generally accounted for by the customer under the reverse-charge mechanism. |
| standard rate | 15% Most taxable goods and services supplied in or imported into Zanzibar, unless they are subject to the 18% rate, zero-rated or exempt. |
| zero rate | 0% Exports of goods and qualifying services from Zanzibar to a place outside the United Republic of Tanzania, subject to the required documentary evidence. Zero-rating also covers specified electricity supplied by a Zanzibar electricity supplier to an electricity supplier in Mainland Tanzania, qualifying goods for consumption or duty-free sale on aircraft or ships travelling to destinations outside Tanzania, and specified handling, parking, pilotage, salvage and towage services for foreign-going ships and aircraft in Zanzibar. Related input VAT is generally recoverable. The zero rate for services is restricted where the service gives a right or option to a later supply in Zanzibar or, in specified cases, where a service contracted by a non-resident is actually rendered to an unregistered person in Zanzibar. |
| exempt without deduction | Exempt supplies and imports include specified basic foods, livestock and unprocessed agricultural products, agricultural inputs, healthcare and specified medicines and medical equipment, registered education, veterinary services, books and newspapers, passenger transport other than specified services organised by tour operators or travel agents, certain land and residential transactions, water other than bottled or canned drinking water, funeral services, specified petroleum products, agricultural implements and specified financial and insurance transactions. Input VAT attributable to exempt supplies or imports is generally not deductible. |
| out of scope | A qualifying transfer of a business or an independently operable part of a business to a VAT-registered transferee is not charged with VAT and no input VAT is claimed on the transfer. The transferee succeeds to specified VAT rights and obligations of the transferor. |
| reverse charge | A VAT-registered person receiving taxable services from outside Zanzibar generally accounts for VAT on the imported service under the reverse-charge rules. The corresponding input VAT may be claimed subject to the normal deduction conditions after the output VAT has been accounted for. For electronic services supplied by a non-resident to a VAT-registered customer in Zanzibar, the customer accounts for the VAT. A non-resident supplier instead collects 18% VAT on qualifying electronic services supplied to non-VAT-registered customers. |
| VAT registration | The normal VAT registration threshold is taxable turnover of TZS 100 million or more. Hotels are subject to a separate rule: according to the Zanzibar Revenue Authority, a hotel must register where its bed-and-breakfast accommodation charge is at least USD 100 per person per night. Non-resident suppliers of qualifying electronic services to non-VAT-registered customers in Zanzibar must register under the simplified scheme regardless of turnover. The electronic-services scheme is already in force, but non-resident businesses that had not yet registered were given an exceptional transition period until 1 January 2027 to adapt their systems and begin collecting and remitting VAT. |
Zanzibar administers a VAT system separate from Mainland Tanzania. The rates on this page apply in Zanzibar. Mainland Tanzania has separate VAT rules and a standard rate of 18%.
| Upcoming changes: | |
| 1 Jan 2027 | The exceptional transition period for non-resident suppliers of electronic services ends. Non-resident businesses covered by the scheme that had not previously begun collecting VAT are expected to collect and remit 18% VAT on qualifying supplies to non-VAT-registered customers in Zanzibar from this date. Zanzibar Revenue Authority |
| Past changes: | |
| 1 Jul 2025 | The rules for zero-rated exported services are tightened. A service does not qualify for zero rating in specified cases where it provides a right or option to receive a subsequent supply in Zanzibar or where a service contracted with a non-resident is actually rendered to an unregistered person in Zanzibar. Zanzibar Revenue Authority |
| 1 Jul 2024 | Insurance and digital services move from the standard 15% VAT rate to the higher 18% rate. New VAT provisions also strengthen the rules for non-resident businesses and imported services. Deloitte: Zanzibar Finance Act 2024 |
| 1 Jul 2023 | Banking, postal and telecommunication services become subject to the higher 18% VAT rate instead of the standard 15% rate. The normal annual VAT registration threshold increases from TZS 50 million to TZS 100 million. Zanzibar Revenue Authority: Finance Act 2023/24 |
| 16 Aug 2022 | VAT rules for electronic services supplied by non-resident businesses are introduced into Zanzibar legislation. Implementation is initially partial and the regime is subsequently expanded and clarified. Zanzibar Revenue Authority: Finance Act 2023/24 |
| 1 Jul 2020 | The standard VAT rate is reduced from 18% to 15%. The annual VAT registration threshold increases from TZS 30 million to TZS 50 million. PwC: Zanzibar Tax & Regulatory Update |
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
VAT Calculator Articles Privacy Feedback / Language corrections
VAT-calculator.net: Bulgaria Czech Republic Germany Denmark Estonia Spain France Greece Hungary Italy Lithuania Latvia Netherlands Norway Poland Portugal Romania Slovenia Slovakia Sweden Turkey Ukraine Finland