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Compliance guides /TRA

Skills Development Levy (SDL)

A levy administered by Tanzania Revenue Authority.

Practitioner verified Mandatory
Frequency
Monthly

What happens if you miss it

Late remittance draws the standard TRA late-payment penalty; SDL applies only at 10+ employees - employers below that headcount do not pay or file SDL at all.

Sources

  • Statute: Income Tax Act - SDL 3.5% of gross cash emoluments, employer-only, applies at 10 or more employees; remit by the 7th; https://taxsummaries.pwc.com/Tanzania/Corporate/Other-taxes

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