Ask three people whether Tanzania park fees include VAT and you can get three answers. That’s not carelessness. TANAPA’s own official documents say opposite things. This guide puts the two statements side by side, shows what the difference costs you, and explains how to quote so it doesn’t come out of your margin.
Every statement below is taken from an official source, linked where it appears. Where the sources conflict or say nothing, we say so.
What does TANAPA’s tariff page say about VAT?
Tanzania National Parks (TANAPA) publishes its fees on its park fees and tariffs page. When we checked on 18 September 2026, the page:
- is headed Financial Year 2023/2024
- shows June 2024 as its “Valid Until” date
- states that “All fees are inclusive of 18% VAT where applicable”
“Where applicable” isn’t explained. The page doesn’t say which fees VAT applies to.
What does TANAPA’s tariff PDF say?
The same page links to TANAPA’s 2023/2024 tariff PDF. It covers 1 July 2023 to 30 June 2024. In its “Please note” section it says:
All charges are VAT (18%) exclusive
So the page says fees include VAT and the document it links to says they don’t.
The earlier 2021/2022 TANAPA tariff PDF carries the same note: “All charges are VAT (18%) exclusive.” The 2023/24 PDF does label one table as VAT-inclusive. That table is the site allocation and land rent fees charged to lodge investors, not visitor fees.
| Official TANAPA source | Period it covers | What it says about VAT |
|---|---|---|
| Tariff page | Financial Year 2023/2024, valid until June 2024 | “All fees are inclusive of 18% VAT where applicable” |
| 2023/24 tariff PDF | 1 July 2023 to 30 June 2024 | “All charges are VAT (18%) exclusive” |
| 2021/22 tariff PDF | 1 July 2021 to 30 June 2022 | “All charges are VAT (18%) exclusive” |
What is the difference in money?
The VAT rate is 18%. Section 5 of the Value Added Tax Act (Cap. 148, as published by the Tanzania Revenue Authority) sets it at eighteen percent.
The 2023/24 PDF lists these conservation fees per non-East African adult per day:
| Park | Fee in the PDF | Same fee plus 18% |
|---|---|---|
| Serengeti and Nyerere, peak season (16 May to 14 March) | USD 70 | USD 82.60 |
| Serengeti and Nyerere, low season (15 March to 15 May) | USD 60 | USD 70.80 |
| Lake Manyara, Tarangire and Arusha, peak season | USD 50 | USD 59.00 |
| Kilimanjaro, all year | USD 70 | USD 82.60 |
That’s where the conflicting numbers online come from. USD 82.60 is USD 70 × 1.18. TANAPA doesn’t publish it. It’s what you get if you believe the PDF’s figures are VAT-exclusive and add the VAT back.
Watch for one trap. USD 70 and USD 70.80 are different numbers. USD 70 is the Serengeti peak fee in the PDF. USD 70.80 is the low-season fee with VAT added. It’s also the Ngorongoro entry fee (see below). A costing sheet that mixes them is wrong in a way that’s easy to miss.
On a real trip the gap adds up. Two adults, four days in the Serengeti in peak season:
- At USD 70: 2 × 4 × 70 = USD 560
- At USD 82.60: 2 × 4 × 82.60 = USD 660.80
That’s USD 100.80 on the Serengeti line alone, before Tarangire, Manyara or Ngorongoro.
Does Tanzanian VAT law settle it?
Not on its face. The VAT Act published by the Tanzania Revenue Authority is the edition revised up to 30 November 2019. We searched it and found no provision that names park fees or conservation fees. We also found no Tanzania Revenue Authority ruling on them. Later Finance Acts may have changed the position. That’s a question for a Tanzanian tax adviser, not a costing assumption.
What about Ngorongoro?
Ngorongoro Conservation Area is run by a separate body, the Ngorongoro Conservation Area Authority (NCAA), with its own tariffs page. That page makes no statement about VAT. It gives no effective date, and it says “Tariffs are subjected to change without prior notice.”
Its figures do have a pattern worth knowing. The non-East African adult entry fee is USD 70.80, which is exactly 60 × 1.18. The child fee of USD 23.60 is 20 × 1.18, and the crater service fee of USD 295 per vehicle is 250 × 1.18. That’s consistent with VAT already being built in, but the NCAA doesn’t say so. Don’t add another 18% to NCAA figures unless the NCAA tells you to. For the full NCAA breakdown, see our Ngorongoro Crater fees guide.
Are there newer official TANAPA fees?
Not on TANAPA’s website when we checked. The tariff page is still headed 2023/2024 and the only tariff PDF it links is the 2023/24 one. The PDF names its legal sources as Government Notices No. 666 of 2 November 2018, No. 490A of 29 June 2020 and No. 181 of 20 May 2016.
You will find “2025/26” or “2023–2026” fee schedules on other websites. Some of those sites look official but aren’t. TANAPA’s website is tanzaniaparks.go.tz. If a fee schedule isn’t on a .go.tz address, treat it as someone else’s summary, not TANAPA’s tariff.
How should you cost park fees until this is cleared up?
You can’t make the conflict go away. You can make sure it never surprises you or your client.
- Keep VAT as its own line. Put the conservation fee on one line and 18% VAT on the line below. If VAT turns out not to apply, you delete one line. If it does apply, it’s already there. The tour costing sheet keeps quantity and unit cost separate, so each fee line recalculates when the group size changes.
- Price in the higher figure until you know. Quoting USD 82.60 and paying USD 70 leaves you with money to refund or explain. Quoting USD 70 and paying USD 82.60 costs you USD 12.60 per person per day out of your margin.
- Name the schedule on the quote. Write it out. For example, “Park fees costed from the TANAPA tariff 2023/24, Serengeti USD 70 per adult per day, plus 18% VAT.” Anyone reading the quote can see exactly what you assumed.
- Say fees are subject to change. Both TANAPA documents are past their stated validity date, and the NCAA says its tariffs can change without notice. Your terms should say park fees are charged at the rate in force when they’re paid.
- Confirm at payment. The 2023/24 PDF says fees are paid through the Government Electronic Payment Gateway (GePG). The amount you’re actually charged there is the only figure that settles the question for that booking. Record it against the booking.
A clear safari quote shows which fees it includes, what rate it used and whether VAT is in the figure. With Tanzania park fees, that last part isn’t a detail. It’s the difference between USD 70 and USD 82.60 per person per day.