Buried inside Tanzania’s Finance Act 2026, approved by the Parliament recently, is a provision most readers will skip past entirely.
Mining counsel and serious investors should read it twice. The Bill amends four separate statutes, namely the Value Added Tax Act, the Income Tax Act, the Excise Duty Act, and the Road and Fuel Tolls Act, each time inserting near-identical language recognising “the tax exemption provisions stipulated in Framework Agreements signed between the Government and mining investors, as approved by the Cabinet.”
That repetition is the story. A government does not amend four laws to say the same thing unless the thing was not, in fact, being honoured under any one of them.
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