EPZA
The Export Processing Zones Authority (EPZA) was merged in 2025 with the Tanzania Investment Centre to form a unified one-stop investment body, the Tanzania Investment and Special Economic Zones Authority (TISEZA).[1]
The Export Processing Zones Authority (EPZA) was the statutory body that historically administered Tanzania's export processing zones regime under the Export Processing Zones Act, 2002.
It worked alongside the framework created by the Special Economic Zones Act, 2006, to attract export-oriented manufacturing and zone-based investment into the country.
Under the Tanzania Investment and Special Economic Zones Act, 2025, EPZA's mandate has now been consolidated into a single investment authority designed to streamline permits, approvals, and incentives for investors.
Origins and Mandate of EPZA
EPZA was established to operationalise Tanzania's export processing zones regime, governing licensing, regulation, and promotion of zone-based investments.
Its founding legal basis was the Export Processing Zones Act, 2002.[1]
The authority's role expanded in practice to also cover special economic zones following the enactment of the Special Economic Zones Act, 2006.[1]
Together, these two laws defined the scope of EPZA's work for more than two decades, anchoring Tanzania's strategy to attract export-oriented industrial investment.
The 2025 Merger with TIC
In 2025, EPZA ceased to exist as a standalone institution.
The Tanzania Investment and Special Economic Zones Act, 2025, merged the Tanzania Investment Centre (TIC) and the Export Processing Zones Authority (EPZA) to establish a unified body: the Tanzania Investment and Special Economic Zones Authority (TISEZA).[1]
The new authority serves as a one-stop center, issuing all required permits and approvals through a unified electronic platform.[1]
Registration with this Authority is mandatory for all investors, regardless of their eligibility for incentives.[1]
Repeal of the EPZ and SEZ Acts
The 2025 Act formally repealed both the Export Processing Zones Act, 2002, and the Special Economic Zones Act, 2006.[1]
These repeals ended the dual-law structure that had previously governed EPZA's operations.
The Investment and Special Economic Zones Regulations, 2025, were subsequently gazetted, formally repealing the previous regulations.[2]
The new regulations introduce specific procedures and criteria for applying for Strategic investor status under the consolidated framework.[2]
Successor Framework Under TISEZA
Under the new 2025 Act, registered investors are eligible for various fiscal incentives, including exemptions on customs duties, VAT, and corporate tax, alongside non-fiscal incentives such as immigration facilitation and local tax relief.[1]
The law also establishes a national land bank to catalog public and private land available for investment, streamlining land acquisition procedures.[1]
The Act guarantees the right to repatriate profits, provides protection against nationalization without due process and compensation, and defines clear mechanisms for dispute resolution through administrative channels, negotiation, or arbitration.[1]
This consolidated framework now governs all zone-based and general investment activity formerly under EPZA's remit.
Policy Framework
The Tanzania Investment and Special Economic Zones Act, 2025
The 2025 Act established a clear and predictable legal framework to further streamline procedures for investors.[1]
It is the single statute now governing both general investment promotion and the special economic zones regime previously administered by EPZA.
Repealed Legislation
The 2025 Act repealed the Export Processing Zones Act, 2002, and the Special Economic Zones Act, 2006.[1]
It also superseded the 2022 Act, which had restricted certain investor protections strictly to judicial review.[1]
Investment and Special Economic Zones Regulations, 2025
The 2025 regulations formally repealed the previous regulations and introduced specific procedures and criteria for applying for Strategic investor status.[2]
Investment Opportunities in the Post-EPZA Framework
Investors entering Tanzania's export-oriented manufacturing and special economic zones can now access fiscal incentives that include exemptions on customs duties, VAT, and corporate tax.[1]
Non-fiscal incentives include immigration facilitation and local tax relief, reducing both setup and operating frictions in zone-based projects.[1]
A national land bank cataloging public and private land available for investment opens a clearer route to industrial sites, processing parks, and zone developments.[1]
Investor protections, including guaranteed profit repatriation, protection against nationalization without due process and compensation, and structured dispute resolution through administrative channels, negotiation, or arbitration, strengthen the risk profile for foreign capital.[1]
Strategic investor status, governed by criteria set out in the 2025 regulations, opens an additional tier of benefits for large or high-impact projects.[2]
Last Update: May 2026
References
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