Central Government Budgetary Operations: April 2026 at a Glance
Tanzania's central government outperformed its revenue target in April 2026, collecting TZS 3,111.97 billion against a monthly target of TZS 2,902.66 billion — 7.2 percent (TZS 209.3 billion) above target. The overperformance was driven almost entirely by tax revenue, which came in at TZS 2,690.63 billion, 10.2 percent above target, powered by taxes on imports (117.3% of target) and income tax (114.5% of target). Non-tax revenue was the one soft spot, collecting TZS 421.34 billion against a TZS 461.43 billion target — 8.7 percent short.
On the spending side, total central government expenditure of TZS 3,457.22 billion was 16.5 percent below the TZS 4,139.26 billion estimate for the month. Recurrent expenditure (wages, interest, and other recurrent costs) was executed close to plan at TZS 2,696.64 billion, but development expenditure was severely under-executed — only TZS 760.58 billion of a planned TZS 1,448.48 billion was spent (52.5% execution), largely because foreign-financed development projects disbursed just TZS 137.69 billion of a TZS 607.49 billion estimate. The combination of strong revenue collection and restrained (particularly development) spending narrowed the fiscal balance before grants to a deficit of TZS 214.93 billion in April, well inside the TZS 1,110.96 billion deficit that had been projected.
What's Next for Tanzania's Economy? The Policy Gaps Keeping TZS 1 Trillion Out of Reach by 2050
Strong tax revenue collection is only half the fiscal story — persistent under-execution of development expenditure, especially foreign-financed projects, is one of the structural issues TICGL examines in its flagship analysis of the policy gaps standing between Tanzania and its Vision 2050 (Dira 2050) ambitions.
Read the full analysis →1. Central Government Revenue — April 2026
Central government revenue reached TZS 3,111.97 billion in April 2026, equivalent to 96.0 percent of total government revenue (which also includes Local Government Authority own-source collections of TZS 130.32 billion) and 7.2 percent above the monthly target. Tax revenue continued to perform strongly, reflecting ongoing improvements in tax administration and compliance.
Chart 1 — Central Government Revenue by Source, April 2026 (Billions of TZS)
| Revenue Source | April 2026 Estimate | April 2026 Actual | Variance | % of Target |
|---|---|---|---|---|
| Taxes on imports | 904.55 | 1,060.67 | +156.12 | 117.3% |
| Sales/VAT and excise on local goods | 612.06 | 585.43 | -26.63 | 95.6% |
| Income taxes | 741.58 | 849.32 | +107.74 | 114.5% |
| Other taxes | 183.03 | 195.21 | +12.18 | 106.7% |
| Tax revenue subtotal | 2,441.23 | 2,690.63 | +249.40 | 110.2% |
| Non-tax revenue | 461.43 | 421.34 | -40.09 | 91.3% |
| Central government revenue | 2,902.66 | 3,111.97 | +209.31 | 107.2% |
| LGA own sources | 125.65 | 130.32 | +4.67 | 103.7% |
| Total revenue (incl. LGAs) | 3,028.30 | 3,242.29 | +213.99 | 107.1% |
2. Central Government Revenue — Cumulative FY2025/26 (July 2025–April 2026)
Looking at the ten months to April 2026, central government revenue totalled TZS 33,294.80 billion (actual), ahead of the cumulative estimate of TZS 31,402.19 billion, and tracking toward the full-year budget of TZS 36,857.73 billion.
Chart 2 — Central Government Revenue: Full-Year Budget vs. Cumulative Performance (Billions of TZS)
| Revenue Item | 2025/26 Full-Year Budget | Cumulative Estimate | Cumulative Actual | % of Cumulative Target |
|---|---|---|---|---|
| Taxes on imports | 11,562.97 | 9,603.07 | 10,271.66 | 107.0% |
| Sales/VAT and excise on local goods | 7,016.47 | 5,592.61 | 5,395.25 | 96.5% |
| Income taxes | 11,367.88 | 9,113.54 | 11,163.31 | 122.5% |
| Other taxes | 4,887.70 | 1,931.79 | 1,897.97 | 98.3% |
| Tax revenue | 32,176.00 | 26,241.01 | 28,728.19 | 109.5% |
| Non-tax revenue | 4,681.73 | 5,161.18 | 4,566.61 | 88.5% |
| Central government revenue | 36,857.73 | 31,402.19 | 33,294.80 | 106.0% |
| LGA own sources | 1,680.51 | 1,402.34 | 1,353.57 | 96.5% |
| Total revenue (incl. LGAs) | 40,466.13 | 32,804.53 | 34,648.37 | 105.6% |
Income tax has been the standout cumulative performer, running 22.5 percent above the ten-month target and already exceeding 98 percent of the full-year budget with two months of the fiscal year remaining — a sign that either economic activity or compliance is significantly outperforming the assumptions used to set the 2025/26 budget. Non-tax revenue and "other taxes" are the two areas trailing target on a cumulative basis.
↑ Back to top3. Central Government Expenditure — April 2026
Total central government expenditure (cheques issued) was TZS 3,457.22 billion in April 2026, against an estimate of TZS 4,139.26 billion — 83.5 percent budget execution. Recurrent expenditure was executed almost exactly to plan, while development expenditure fell well short.
Chart 3 — Central Government Expenditure by Category, April 2026 (Billions of TZS)
| Expenditure Category | April 2026 Estimate | April 2026 Actual | Variance | % of Target |
|---|---|---|---|---|
| Wages and salaries | 1,100.16 | 1,134.39 | +34.23 | 103.1% |
| Interest payments — domestic | 311.98 | 304.24 | -7.74 | 97.5% |
| Interest payments — foreign | 301.80 | 226.05 | -75.75 | 74.9% |
| Interest payments subtotal | 613.79 | 530.29 | -83.49 | 86.4% |
| Other goods, services and transfers | 976.84 | 1,031.96 | +55.12 | 105.6% |
| Recurrent expenditure | 2,690.78 | 2,696.64 | +5.86 | 100.2% |
| Development expenditure — local | 840.98 | 622.89 | -218.10 | 74.1% |
| Development expenditure — foreign | 607.49 | 137.69 | -469.80 | 22.7% |
| Development expenditure & net lending | 1,448.48 | 760.58 | -687.90 | 52.5% |
| Total expenditure | 4,139.26 | 3,457.22 | -682.04 | 83.5% |
4. Central Government Expenditure — Cumulative FY2025/26 (July 2025–April 2026)
Cumulative expenditure for the ten months to April 2026 stood at TZS 38,792.07 billion, against a ten-month estimate of TZS 40,402.96 billion (96.0% execution) and a full-year budget of TZS 48,774.99 billion.
Chart 4 — Expenditure: Full-Year Budget vs. Cumulative Performance (Billions of TZS)
| Expenditure Item | 2025/26 Full-Year Budget | Cumulative Estimate | Cumulative Actual | % of Cumulative Target |
|---|---|---|---|---|
| Wages and salaries | 10,917.47 | 10,890.00 | 10,976.94 | 100.8% |
| Interest payments (domestic + foreign) | 6,493.72 | 5,600.39 | 4,679.59 | 83.6% |
| Other goods, services and transfers | 7,088.61 | 9,103.63 | 9,968.60 | 109.5% |
| Recurrent expenditure | 31,281.26 | 25,594.01 | 25,625.13 | 100.1% |
| Development expenditure — local | 12,117.83 | 10,066.44 | 10,193.05 | 101.3% |
| Development expenditure — foreign | 5,375.90 | 4,742.51 | 2,973.90 | 62.7% |
| Development expenditure & net lending | 17,493.73 | 14,808.95 | 13,166.94 | 88.9% |
| Total expenditure | 48,774.99 | 40,402.96 | 38,792.07 | 96.0% |
On a cumulative basis, the shortfall is concentrated in foreign-financed development expenditure, running at just 62.7 percent of its ten-month target — a persistent pattern rather than a one-month event, pointing to structural disbursement delays from external development partners rather than a single-month anomaly. Locally-financed development spending and recurrent expenditure have both tracked at or slightly above plan.
↑ Back to top5. Fiscal Balance: Revenue Minus Expenditure
Because revenue outperformed target while expenditure — particularly development spending — under-executed, the fiscal balance before grants improved markedly relative to plan in April 2026: a deficit of TZS 214.93 billion actual, against an estimated deficit of TZS 1,110.96 billion. The same pattern holds cumulatively for the ten months to April 2026.
Chart 5 — Central Government Revenue vs. Expenditure, April 2026 & Cumulative FY2025/26 (Billions of TZS)
| Period | Total Revenue (incl. LGAs) | Total Expenditure | Balance Before Grants |
|---|---|---|---|
| April 2026 — Estimate | 3,028.30 | 4,139.26 | -1,110.96 |
| April 2026 — Actual | 3,242.29 | 3,457.22 | -214.93 |
| Cumulative Jul-25–Apr-26 — Estimate | 32,804.53 | 40,402.96 | -7,598.43 |
| Cumulative Jul-25–Apr-26 — Actual | 34,648.37 | 38,792.07 | -4,143.71 |
| Full-Year 2025/26 Budget | 40,466.13 | 48,774.99 | -8,308.86 |
The cumulative fiscal balance before grants (-TZS 4,143.71 billion) is currently running at roughly half the size of the estimated ten-month deficit (-TZS 7,598.43 billion) — a combination of stronger-than-budgeted revenue collection and slower-than-planned execution of foreign-financed development projects. This figure excludes grants and cash/other adjustments, which further affect the final overall balance and its financing.
↑ Back to top6. Budget Execution Scorecard — April 2026 (% of Monthly Target Achieved)
The chart below ranks each major revenue and expenditure line by how close actual April 2026 performance came to its monthly target (100% = on target).
Chart 6 — Budget Execution Rate by Line Item, April 2026 (% of Target)
Chart 7 — Composition of Central Government Expenditure, April 2026 Actual
Muhtasari kwa Kiswahili
Mwezi Aprili 2026, Serikali Kuu ya Tanzania ilikusanya mapato ya Shilingi bilioni 3,111.97, sawa na asilimia 107.2 ya lengo la mwezi lililokuwa Shilingi bilioni 2,902.66. Ukusanyaji huu mzuri ulichangiwa zaidi na kodi za uagizaji bidhaa nje ya nchi (asilimia 117.3 ya lengo) na kodi ya mapato (asilimia 114.5 ya lengo), huku mapato yasiyo ya kikodi pekee yakishindwa kufikia lengo (asilimia 91.3 tu).
Kwa upande wa matumizi, Serikali ilitumia jumla ya Shilingi bilioni 3,457.22, sawa na asilimia 83.5 tu ya lengo la Shilingi bilioni 4,139.26. Matumizi ya kawaida (mishahara, riba na uendeshaji) yalitekelezwa karibu kikamilifu (asilimia 100.2), lakini matumizi ya maendeleo yalisuasua sana, yakifikia asilimia 52.5 tu ya lengo — hasa kutokana na miradi ya maendeleo inayofadhiliwa na wahisani wa nje kutolewa kwa kiwango cha asilimia 22.7 pekee ya lengo la mwezi huo.
Kwa mtazamo wa miezi kumi (Julai 2025 hadi Aprili 2026), mapato ya Serikali Kuu yalifikia Shilingi bilioni 33,294.80, yakizidi lengo la kipindi hicho, huku matumizi yakiwa Shilingi bilioni 38,792.07, chini kidogo ya lengo. Hali hii ilipunguza pengo la nakisi ya bajeti (kabla ya misaada) hadi Shilingi bilioni 4,143.71, ikilinganishwa na nakisi iliyokadiriwa ya Shilingi bilioni 7,598.43.
Kwa uchambuzi zaidi wa kina kuhusu changamoto za kisera zinazoathiri utekelezaji wa miradi ya maendeleo na malengo ya Dira 2050, soma makala kamili ya TICGL: What's Next for Tanzania's Economy?
Primary source: Bank of Tanzania, Monthly Economic Review, June 2026 (Table A2 — Central Government Operations, Cheques Issued, Tanzania Mainland), ISSN 0856-6844, www.bot.go.tz, using Ministry of Finance data. Analysis and commentary by TICGL Economic Research. All April 2026 and cumulative FY2025/26 actual figures are provisional and subject to revision. This page covers central government revenue and expenditure only; financing (foreign and domestic borrowing), grants, debt, inflation, monetary policy and external sector data are addressed in separate TICGL analyses.