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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Tanzania /3. Payroll and particular aspects of employee remuneration / 3.1 Tax-free remuneration

3.1 Tax-free remuneration

Tanzania

3.1�� Tax-free remuneration

In accordance with Income Tax Act, s 7(3), the following are excluded when calculating the taxable income from an employment:

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(a)�� on-premises cafeteria services that are available to all the employees of the employer
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(b)�� medical services, payment for medical services and payments for insurance for medical services to the extent that the services or payments are:
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1. ��
  (i)�� available with respect to medical treatment of

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2.1.4 Withholding obligation of employers

9.2.2 Work permits

8.1 Assessments and objections

2.1.1 Rates of income tax

2.1.2 Form TD-1

3.2 Employee stock-based incentive income

2.2.5 Québec health services fund

3.7 Performance-related bonuses

2.2.3 National Housing Trust (NHT)

7.2 Relocation expenses

2.2 Withholding of social security

2.1.2 Calculating income tax withholding

7. Travel and subsistence

5.3 Foreign employers

3.4 Maternity and paternity leave

2.2.5 FONACOT withholding

2.2.2 Housing fund contributions

3.1 Minimum wage and working hours

6.2 Double tax relief

1.1 Permanent establishment

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