No tax treaty between France and Tanzania: double taxation and local withholding taxes

France does not have a tax treaty with Tanzania. The country is not listed in the official BOFiP (French Official Tax Bulletin), and the list published by the Tanzanian tax authorities does not include France. For a French tax resident, the tax authorities have two implications: Tanzanian income remains taxable in France, and the tax paid locally does not entitle the taxpayer to a tax credit. From the Tanzanian perspective, according to the TRA (Tanzania Tax Administration) table, a dividend from a non-listed company paid to an individual is subject to a 10% withholding tax. This page describes these rules. It does not address inheritance, visas, or wealth tax.

Two lists, no line for France

The French tax authorities (BOFiP) have published Annex BOI-ANNX-000306, "List of tax treaties concluded by France." This annex, dated April 29, 2026, only lists treaties in force as of January 1, 2026. Tanzania is not included. For Africa, the list notably includes South Africa, Ethiopia, Kenya, Madagascar, Malawi, Namibia, Nigeria, Zambia, and Zimbabwe.

The Tanzania Revenue Authority (TRA) maintains a "Double Taxation Agreement" page. It lists nine agreements: India, Zambia, Sweden, Norway, Italy, Finland, Denmark, Canada, and South Africa. France is not included. The page is undated; it simply indicates what the TRA publishes, not that no other agreement exists.

One limitation: the BOFiP list says nothing about a text signed but not yet in force on its date.

What France does with Tanzanian revenues

Tax residence is determined according to Article 4 B of the French General Tax Code (CGI). The Official Bulletin of Public Finances (BOFiP) identifies three categories of criteria: the home or principal residence, professional activity (whether salaried or not, unless secondary), and the center of economic interests. Only one of these criteria is required. A stay of more than six months is not an absolute criterion.

A person domiciled in France is taxed on their income from French or foreign sources. Regarding foreign-sourced income, the 2026 income tax guide states: "In the absence of a tax treaty, income is taxable in France," without eliminating the possibility of double taxation.

The instructions for form 2047 (income tax return for 2025) explain the procedure for securities. Income originating in a country without a tax treaty with France is declared as taxable in France for its net amount after tax withheld abroad. If no tax was withheld locally, the gross amount is reported on form 2047. For Tanzanian rents or salaries, the instructions provide no further information in the sections we consulted; the page does not address them.

What Tanzania is withholding at the source

TRA publishes a table of deductions, with one column for residents and one for non-residents.

This table is an excerpt from the TRA table, which contains approximately twenty lines. The TRA defines final and non-final deductions without classifying each line of the table. It does not include an effective date.

For the sale of real estate in Tanzania, the "Capital Gains Tax" page of the Tanzania Revenue Authority (TRA) sets the tax at 10 % on the capital gain for a resident and 30 % for a non-resident. The TRA provides three exemptions: a dwelling owned and occupied for at least three years with a capital gain of no more than 15,000,000 TZS; agricultural land with a market value of less than 10,000,000 TZS used for agricultural purposes for at least two of the three preceding years; and shares listed in Dar es Salaam held by a person who controls less than 25 % of the company. Residency status is determined according to four criteria, detailed on our page about living in Tanzania.

Tanzanian dividend from a non-listed company: numerical example (fictitious profile)

Situation. Hélène, a fictitious profile, is a tax resident of France. She holds shares in a non-listed Tanzanian company. This company pays her a gross dividend of 100,000 (a fictitious monetary unit, for simplicity).

Issue. She wants to know what Tanzania withholds and what amount it declares in France.

Strategy. She notes the absence of an agreement. She applies the 10% tax rate (%) for dividends from companies other than those listed in Dar es Salaam. She declares the dividend on form 2047 for its net amount.

Result. The Tanzanian withholding tax is 10,000, and the amount to be declared in France is 90,000. No tax credit is deducted from the French tax. For a company listed in Dar es Salaam, the withholding tax would have been 5,000: the difference is 5,000. The French tax on the 90,000 depends on the tax brackets and Hélène's specific situation; it is not calculated here.

Dual residency in France and Tanzania: two texts, no tie-breaking clause

Tax treaties categorize dual residences according to a specific order: permanent home, closest personal and economic ties, habitual residence, and nationality. The BOFiP (Official Bulletin of Public Finances), which describes this order, does not address situations where no tax treaty exists.

The first Tanzanian criterion deserves attention. According to the Tanzanian Tax Administration (TRA) website, an individual is considered a resident for a given year if they have a permanent home in Tanzania and are present there for any part of the year. Two other criteria are 183 days or more of presence in total, or presence during the tax year and each of the two preceding years, for periods averaging over 122 days in each of those years. A person who maintains a home in France and acquires one in Tanzania could therefore be considered a resident of both countries. This website does not specify how to determine eligibility: no tie-breaking clause was consulted.

Exchange of information, non-cooperative and reportable accounts

The annex to the 2027 draft budget law concerning France's intelligence-sharing network contains a table of states that have concluded an administrative assistance agreement with France in force as of September 1, 2026. Tanzania has no entry in this table, and the word "Tanzania" does not appear anywhere in the annex. We draw no legal conclusions from this: the fact is simply an omission in the document.

According to this annex, 11 states and territories are on the French list of non-cooperative states and territories (decree of April 15, 2026): Anguilla, Antigua and Barbuda, Guam, U.S. Virgin Islands, Turks and Caicos Islands, Palau, Panama, Russia, American Samoa, Vanuatu, and Vietnam. Tanzania is not on the list. The decree itself has not been read; the list is verified as of the date of the decision.

Any account, life insurance policy, or digital asset opened, used, or closed abroad must be declared annually using form 3916 or 3916-bis. The penalty is €1,500 per undeclared account. The tax authorities' website increases this penalty to €10,000 for an account located in a country that has not signed a tax treaty. Tanzania's relevance to this case is not established here.

French income of a resident of Tanzania

A non-resident is taxed only on their French-source income, subject to tax treaties. The minimum rate is 20% of income up to €29,579 and 30% of income above that amount, for income received in 2025. Dividends from French sources are subject to a withholding tax of 12.80% (rate as of January 1, 2026), subject to more favorable provisions in tax treaties. As no tax treaties are listed, no treaty reductions are described here.

What changes depending on your situation

• Your tax residence: France, Tanzania, or both according to the criteria of each State.
• The nature of the income: dividend, interest, royalty, rent, capital gain on real estate.
• The company's listing on the Dar es Salaam stock exchange.
• Your status as a Tanzanian resident for the year, which changes the rate on the sale of a property.
• Accounts or contracts held in Tanzania must be declared in France.

The rule depends on your situation. No results are guaranteed.

What this page does not cover

It does not provide the Tanzanian income tax rates, nor the wealth or inheritance tax rates, nor information on visas and residence permits. It also does not state whether tax paid in Tanzania on rent or salary is deductible in France: the information leaflet does not specify this. Local tax matters should be verified with a professional based in Tanzania. French tax matters are addressed in our sections on tax residency, tax return 2047, and form 3916.