Based on
The Finance Act, 2025, the sources of funds for the
HIV and AIDS Trust Fund are explicitly listed and amended under various Acts. Here's a summary of all the
sources of HIV and AIDS funding and a
short explanation for each:
๐น 1. HIV Response Levy on Minerals
- Amount: 0.1% of the gross value of minerals.
- Collected by: Mining Commission.
- Allocation: 70% to AIDS Trust Fund, 30% to Universal Health Insurance Fund.
- Explanation: A small tax on mineral sales supports health interventions including HIV services.
๐น 2. HIV Response Levy on First Registration of Motor Vehicles
- Collected by: Tanzania Revenue Authority.
- Allocation: 70% to AIDS Trust Fund, 30% to Universal Health Insurance Fund.
- Explanation: When a vehicle is registered for the first time, a fixed fee based on engine capacity is charged to fund health programs.
๐น 3. HIV Response Levy on Train Tickets
- Amount: TZS 500 per ticket.
- Collected by: Railway operators, remitted to Land Transport Regulatory Authority.
- Allocation: 70% to AIDS Trust Fund, 30% to Universal Health Insurance Fund.
๐น 4. Excise Duty on Alcoholic Beverages
- Beer: TZS 7 per litre
- Wine: TZS 10.5 per litre
- Spirits: TZS 17.5 per litre.
๐น 5. Airport Service Charges
- 6% on tickets for local flights.
- 0.7% on tickets for international flights.
๐น 6. Gaming and Sports Betting Taxes
- Sports betting winnings: 12% taxed; 70% of that portion goes to AIDS Trust Fund.
- Land-based casinos: 13% taxed on winnings; 70% of that portion goes to AIDS Trust Fund.
๐น 7. Fuel Levy (Road and Fuel Tolls Act)
- Amount: TZS 7 per litre on petrol, diesel, and kerosene.
- Explanation: A fixed charge on fuel contributes directly to the AIDS Trust Fund.