Tanzania's 2026 Finance Act lowered the transfer-pricing documentation threshold from TZS 30bn to TZS 10bn and introduced master-file requirements for groups with global revenue above USD 750m. We walk through the practical impact for Tanzanian subsidiaries of multinationals, including timing of local-file submission and the TRA's new audit-defence expectations.
What the 2026 Finance Act changes for transfer pricing
Local-file documentation is now mandatory for intercompany transactions above TZS 10bn. Here is what changed and what audit committees should ask.