Tanzania Revenue Authority (TRA)
Form ITX 215.01.E — PAYE Statement and Payment of Tax Withheld
Report monthly PAYE and SDL deductions from employee salaries to TRA
- Form ID
- ITX 215.01.E
- Who must file
- All employers who pay emoluments to employees
- Filing frequency
- Monthly (with biannual reconciliation)
- Filing deadline
- 7th of the month following the payroll month
- Regulator
- Tanzania Revenue Authority (TRA)
Form ITX 215.01.E is the monthly PAYE statement filed by employers with the Tanzania Revenue Authority. It reports PAYE and Skills Development Levy (SDL at 4.5% of gross emoluments for employers with 4+ employees) withheld from employee salaries.
Monthly returns are due by the 7th of the following month. A biannual reconciliation return is also required by 30 January and 30 July. Late filing attracts the higher of TZS 300,000 or 2.5% of unpaid tax per month, plus interest at the Bank of Tanzania statutory rate. Filing is done via the TRA Taxpayer Portal.
Learn more about how HeadOffice can help you manage payroll for your Tanzanian business and stay compliant with your tax obligations.