If you're setting up or expanding a business in Tanzania above a certain investment size, a TIC Certificate of Incentives is usually the single most valuable document you can hold. It's not a trading licence and it doesn't replace your company registration — but it's what unlocks the tax and non-tax incentives that make a qualifying project meaningfully cheaper to run in its early years, and it signals to banks, landlords and government agencies that your project has been formally screened and approved.
The process changed in 2025. The Tanzania Investment Centre (TIC), which issued this certificate for nearly three decades, was merged with the Export Processing Zones Authority (EPZA) into a single new body: the Tanzania Investment and Special Economic Zones Authority (TISEZA). The certificate itself hasn't disappeared, but who issues it, and how the application now sits alongside export-zone licensing, has changed. Here's what actually applies going into 2026.
What the TIC Certificate of Incentives Is
The Certificate of Incentives is a formal registration granted to a qualifying investment project, historically under Tanzania's Investment Act and now under the Tanzania Investment and Special Economic Zones Act, 2025. Holding it makes a project eligible for a package of incentives that generally falls into two categories:
- Fiscal incentives — import duty relief on project capital goods, and other tax treatment specific to the sector and project type. Exact rates and reliefs are set out in the relevant tax legislation and incentive schedules and vary by sector, so we're deliberately not quoting specific percentages here — get the current schedule confirmed for your project category before you rely on any figure.
- Non-fiscal incentives — facilitation support such as assistance with work permits and residence permits for foreign investors and key staff, guidance through licensing across other agencies, and access to the investor aftercare services the Authority provides to registered projects.
Beyond the incentives themselves, registration matters because it puts your project on record with the government body responsible for investment promotion, which in practice smooths interactions with other regulators, land authorities and immigration when you're trying to get a project off the ground.
Who Qualifies: Minimum Investment Thresholds
Eligibility is anchored to the size of the investment and who owns it. The thresholds most commonly cited are:
| Investor Category | Minimum Investment (commonly cited) |
|---|---|
| Local investor (project wholly owned by Tanzanian citizens) | USD 100,000 |
| Foreign investor or joint venture (foreign-owned or mixed local/foreign) | USD 500,000 |
| Special Strategic Investor (large-scale, government-designated projects) | Very high capital threshold, cited in the hundreds of millions of USD |
The investment is measured by capital committed to the project — land, buildings, plant, equipment and working capital as applicable — not simply share capital on a balance sheet. Certain sectors (agriculture, tourism, manufacturing, and others the Authority designates as priority sectors) have historically received particular attention in how applications are assessed, though the core minimum thresholds apply across most sectors seeking a standard Certificate of Incentives.
Document Checklist
Applications are submitted with a defined set of supporting documents. Missing or inconsistent documents are the most common reason an application stalls, so it's worth treating this checklist as a hard gate before you submit anything.
| Document | Notes |
|---|---|
| Certificate of Incorporation | Certified copy from BRELA |
| Memorandum and Articles of Association (MEMARTS) | Certified copy reflecting current shareholding and objects |
| Duly completed application form | The Authority's prescribed form, submitted through its online portal |
| Project profile / business plan (feasibility study) | Describes the project, financing structure, timeline and projected employment/output |
| Board Resolution | Authorising the company to register the project and apply for the certificate |
| Evidence of finance capital | Bank statements, loan facility letters, or shareholder funding evidence sufficient to implement the project |
| Evidence of project location | Certified lease (commonly a minimum multi-year term) or title deed for the project site |
| Audited financial statements | Generally required for expansion projects by an already-operating company, in addition to the above |
| Covering letter | Summarising the application and listing enclosed documents |
Applications are lodged through the Authority's online One Stop Shop portal in PDF format. For a brand-new project the emphasis is on the business plan and proof of financing; for an expansion of an existing operation, the Authority also wants to see audited accounts demonstrating the existing business is a going concern before it approves incentives on the additional investment.
Application Fee and Validity Period
The fee structure most commonly cited by the Authority and by professional advisers is a modest application form fee plus a separate registration fee, together in the region of about USD 1,100 in total. Processing, once a complete application is submitted, has historically been fast by regional standards — commonly cited as within a few working days for a qualifying, complete application.
The certificate's validity has generally worked in phases: an initial period of up to three years for fiscal incentives (which an investor can take in one, two or three-year blocks up to that ceiling), with the option to apply for an extension afterward if the project still needs incentives, typically granted in shorter increments rather than automatically renewed in full. Non-fiscal incentives, by contrast, have generally been treated as valid for the life of the project's implementation rather than tied to a fixed expiry date.
How the July 2025 TISEZA Merger Changed the Process
On 1 July 2025, the government launched the Tanzania Investment and Special Economic Zones Authority (TISEZA), created under the Tanzania Investment and Special Economic Zones Act, 2025. TISEZA absorbed both the Tanzania Investment Centre, which had issued Certificates of Incentives since 1997, and the Export Processing Zones Authority, which had licensed export processing and special economic zone operators since 2006. Practically, this means:
- One authority, one front door. Instead of approaching TIC for a Certificate of Incentives and EPZA separately for zone licensing, both functions now sit under TISEZA, with a digital One Stop Centre intended to centralise submissions and cut duplicated paperwork between the two former agencies.
- Broader registration requirement. Under the 2025 Act, investors are generally expected to register with the Authority before commencing operations, whether or not they are seeking fiscal or non-fiscal incentives — registration and the incentive certificate are related but not identical steps.
- Continuity of existing certificates. Certificates and licences already issued by TIC or EPZA before the merger have generally continued to be honoured under the new authority, with TISEZA absorbing the ongoing administration rather than requiring wholesale re-registration — but if your certificate is coming up for extension, expect to deal with TISEZA rather than the legacy TIC office.
- Portal and process changes are still settling. As with any merger of this size, expect some transitional friction — updated forms, a migrated portal, and revised internal timelines — in the months following the launch. Confirm the current point of contact and submission channel before assuming an old TIC procedure still applies exactly as published.
TIC Certificate of Incentives vs. EPZA/TISEZA Export Zone Licensing
Because TISEZA now runs both regimes, it's worth being clear on which one actually fits your project — they are not interchangeable, and applying under the wrong one wastes time.
| TIC Certificate of Incentives | EPZA/TISEZA Export Zone Licence | |
|---|---|---|
| What you get | A Certificate of Incentives for a registered investment project | A Developer, Operator, or Service Provider licence to operate inside a designated Special Economic Zone |
| Export requirement | No fixed export quota | Typically requires exporting a high share of output, commonly cited as at least 80 percent |
| Project type | New projects, expansions of existing businesses, and equity investments across most sectors | Primarily new investments in export-oriented manufacturing or in infrastructure/services within the zone |
| Where it applies | Anywhere in Tanzania, subject to sector rules | Inside a gazetted Special Economic Zone or Export Processing Zone |
| Best suited to | Businesses serving the domestic and regional market, or expanding an existing local operation | Export-focused manufacturers and zone-based service providers structuring around zone benefits |
If you're building a factory that will sell mostly into the Tanzanian and East African market, you're almost certainly in Certificate of Incentives territory. If your business model depends on exporting the bulk of what you produce and you're prepared to operate inside a specific zone, the export zone licence route is worth evaluating instead — and because TISEZA now administers both, it's a single conversation rather than two separate applications to two separate agencies.
Not sure which registration your project needs?
We help investors work out whether a Certificate of Incentives, an export zone licence, or both apply, and manage the TISEZA application from document checklist to certificate.
Frequently Asked Questions
What is the minimum investment for a TIC Certificate of Incentives in Tanzania?
The commonly cited thresholds are a minimum investment of USD 100,000 for projects wholly owned by Tanzanian citizens, and USD 500,000 for projects that are foreign-owned or a joint venture between local and foreign investors. These figures are set under investment legislation and can be revised, so confirm the current threshold directly with TISEZA before budgeting a project around them.
Has TISEZA replaced the Tanzania Investment Centre (TIC)?
Yes. The Tanzania Investment and Special Economic Zones Authority (TISEZA) was launched on 1 July 2025 under the Tanzania Investment and Special Economic Zones Act, 2025, merging the Tanzania Investment Centre (TIC) and the Export Processing Zones Authority (EPZA) into a single authority. TISEZA now handles both general investment certification and export processing zone/special economic zone licensing through one office.
Do I need a TIC Certificate of Incentives or an EPZA/TISEZA export zone license?
A Certificate of Incentives (the former TIC route) suits new projects, expansions, or equity investments across most sectors and does not require you to export your output. An export zone license (the former EPZA route) is for businesses operating inside a designated Special Economic Zone that export a high proportion of production, commonly cited as at least 80 percent. Which one applies depends on your business model, sector, and whether you intend to operate inside a gazetted zone.
Related reading: is your company legally required to be audited in Tanzania? and work permits for foreign employees in Tanzania.
This article reflects publicly available guidance from the Tanzania Investment Centre (TIC), the Export Processing Zones Authority (EPZA) and the Tanzania Investment and Special Economic Zones Authority (TISEZA) at the time of writing, and is provided for general informational purposes only — it is not legal, tax, or investment advice. Minimum investment thresholds, fees, validity periods and the mechanics of the TIC/EPZA-to-TISEZA transition are subject to change and should be verified directly with TISEZA before you rely on them for a specific project. Contact Aligned Business Consultancy for an assessment of your specific project against the current requirements.