On 30 June 2026 the Minister for Finance published the Electronic Transactions (Mandatory Electronic Payments for Specified Transactions) Order, 2026, Government Notice No. 158C (Order). The Order was made under section 13(2) of the Electronic Transactions Act (Cap. 442 Revised Edition 2023) and came into force on 1 July 2026. The Order requires that payments for a defined list of transactions must be made and received through electronic means. It forms part of Tanzania’s wider push toward a more digital economy, greater transparency in commercial dealings, stronger tax compliance and better financial inclusion.
WHAT THE ORDER REQUIRES
The Order requires any person who makes or receives payment for a transaction listed in the Schedule must do so through electronic means. The duty applies to both the payer and the recipient. “Electronic Means” is defined broadly to cover any method, system or channel that uses electronic or digital technology. This includes, but is not limited to:
- Mobile money
- Bank transfers
- Electronic funds transfers
- Payment cards
- Electronic wallets
- Point-of-sale (POS) devices
- Internet or mobile banking
- Government electronic payment systems
The Order does not constitute a general prohibition on cash payments. The Tanzanian shilling remains legal tender, and the requirement to use electronic means applies only to the categories of transactions specified in the Schedule. Transactions falling outside those categories may continue to be settled in cash.