The legal system of Tanzania
A common-law system with a distinctive two-government structure: the Union government and a semi-autonomous Zanzibar with its own president, legislature and High Court. Zanzibar retains separate jurisdiction over all non-Union matters, so land, family and much commercial law differ between the mainland and the islands.
Legal tradition
Tanzania belongs to the mixed (common law, customary law, islamic law) tradition. A common-law system with a distinctive two-government structure: the Union government and a semi-autonomous Zanzibar with its own president, legislature and High Court. Zanzibar retains separate jurisdiction over all non-Union matters, so land, family and much commercial law differ between the mainland and the islands.
How power is divided
Presidential system with a Prime Minister, a unicameral National Assembly, and a separate Zanzibar government with its own House of Representatives and judiciary up to the Zanzibar High Court.
Where law comes from
- Union Constitution
- Supreme; Zanzibar has its own constitution for non-Union matters.
- Acts of Parliament
- Union legislation; Zanzibar Acts for non-Union matters.
- Received common law
- English common law and equity as locally developed.
- Customary law
- Applied under the Customary Law Declaration Orders.
- Islamic law
- Applied in personal status for Muslims, particularly in Zanzibar.
The legal profession
Fused; advocates are admitted to the roll of the High Court after an LLB and the Law School of Tanzania, with the Tanganyika Law Society as the mainland professional body.
Law by topic in Tanzania
- Constitutional LawThe 1977 constitution over a two-part union with ZanzibarThe Constitution of 1977, amended many times, governs the United Republic. Zanzibar retains its own constitution, legislature, judiciary and President with authority over non-union matters, and the list of union matters is the constitutional fault line. A 2014 draft constitution was never put to referendum.
- Employment & LabourThe Employment and Labour Relations Act 2004, with the CMA as gatewayThe 2004 Act governs employment on the mainland, requiring valid reason and fair procedure for termination. Disputes must first go to the Commission for Mediation and Arbitration, whose awards are enforceable and reviewable by the Labour Division of the High Court.
- Property & LandAll land is public land vested in the President as trusteeThe Land Act and Village Land Act of 1999 vest all land in the President as trustee for the citizens. What is held is a right of occupancy — granted for up to 99 years, or customary in the villages — and freehold does not exist. Non-citizens may hold land only for investment purposes.
- Business & CorporateThe Companies Act 2002 with mandatory local participation in mining and gasThe Companies Act 2002 governs incorporation on an English model. The 2017 natural wealth legislation asserted permanent sovereignty over resources, voided disputed arbitration clauses in extractive contracts and required local content, which substantially changed the risk profile of resource investment.
- Immigration & NationalityThe Immigration Act with strict work-permit quotasThe Immigration Act (Cap 54) and the Non-Citizens (Employment Regulation) Act 2015 govern entry and work. Work permits are quota-limited by class and employers must show that no qualified Tanzanian is available, and Zanzibar administers its own permits for some purposes.
- Tax LawThe Income Tax Act 2004 and VAT Act 2014, with a two-tier tribunalCorporate income tax is 30%, VAT is 18% under the VAT Act 2014, and appeals run through the Tax Revenue Appeals Board to the Tax Revenue Appeals Tribunal and then the Court of Appeal. Zanzibar administers VAT separately for some supplies.
- Civil ProcedureEnglish-derived procedure with a five-tier court structureThe Civil Procedure Code governs mainland civil litigation. Primary courts apply customary law and simplified procedure, and the Court of Appeal of Tanzania is the final court, with the EACJ available for Treaty questions.
- Criminal LawThe Penal Code with separate Zanzibari criminal lawThe Penal Code (Cap 16) applies on the mainland; Zanzibar has its own penal legislation. The death penalty remains lawful but has not been carried out for decades, and the Court of Appeal upheld its constitutionality in Mbushuu.
- Family LawThe Law of Marriage Act 1971, an early unifying statuteThe Law of Marriage Act 1971 was among the first African statutes to bring civil, customary, Christian and Islamic marriage under one framework. It permits monogamous and polygamous marriage by election, requires conciliation before divorce, and recognises non-monetary contribution to matrimonial property.
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