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Ministry of Finance (MOF)
Double Taxation Agreements

Singapore and Tanzania Sign Avoidance of Double Taxation Agreement

10 June 2026

  1. Singapore and Tanzania signed an Avoidance of Double Taxation Agreement (“DTA”) on 9 June 2026.

  2. The DTA was signed in Tanzania by Ms Indranee Rajah, Minister in the Prime Minister’s Office, Second Minister for Finance and Second Minister for National Development, Republic of Singapore, and Honourable Ambassador Khamis Mussa Omar, Minister for Finance, United Republic of Tanzania. Mr Tharman Shanmugaratnam, President of the Republic of Singapore and Her Excellency Samia Suluhu Hassan, President of the United Republic of Tanzania witnessed the signing.

  3. The DTA clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the double taxation of such income. This will lower barriers to cross-border investment and trade and economic flows between both countries. Key terms of the DTA can be found in the Annex.

  4. The full text of the DTA is available on the Inland Revenue Authority of Singapore’s website here. The DTA will enter into force after ratification by both countries.

MINISTRY OF FINANCE
10 June 2026

Annex: Summary of Key Terms in the Singapore-Tanzania DTA

Article in the DTA

Key terms in the DTA

Article 5, Permanent Establishment

Period tests as follows, beyond which residents of a contracting state could trigger a taxable presence in the other contracting state:

  • Period test of 6 months for construction-related activities

  • Period test of 183 days in any 12-month period for the furnishing of services

Article 5A, Income from the Exploration for, or Exploitation of, Natural Resources

Period test as follows, beyond which residents of a contracting state could trigger a taxable presence in the other contracting state:

  • Period test of 90 days in any 12-month period for activities that consist of or are connected with the exploration for or exploitation of natural resources

Article 10, Dividends

  • 7.5%

Article 11, Interest

  • 10%

Article 12, Royalties

  • 10%

Article 12A, Fees for Technical Services

  • 10%

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