Can a Non-Tanzanian Inherit Land in Tanzania?

A deceased Tanzanian by naturalization named Diana Artenis Ranger (Deceased) died intestate in 2006, and left a prominent property located in a prime area in Upanga, Dar es Salaam (Landed Property). Following Diana’s death, the Landed Property was left to the Deceased’s heir named Anastasious Anagnostou (AA), who is not a Tanzanian citizen. The High Court of Tanzania (the High Court) allowed the Landed Property of the Deceased to be bequeathed to AA. It is worth noting that, the Land Act disallows allocation of land to a non-Tanzanian except for investment purposes but the High Court deviated from this provision on the basis that transmission by a Tanzanian to a non-Tanzanian via death is not restricted under the Land Act. Accordingly, the Attorney General appealed to the Court of Appeal of Tanzania (the highest court of Tanzania) (the Court of Appeal) challenging the decision by the High Court.

Final Decision by the Court of Appeal of Tanzania issued on 22 August 2025

The Court of Appeal did an analysis of the Land Act, the Land Registration Act and the National Land Policy, among others and issued a decision setting aside the decision of the High Court. The Court of Appeal emphasized that the prohibition and restrictions imposed under the Land Act extend to bequeathing of Landed Property through transmission i.e. as an inheritance. The intention of the legislation is clear and it is meant to protect the ownership of Landed Property for Tanzanians only except when it comes to allowing non Tanzanians to own land for investment purposes. Also, the Land Act contains a clear provision which overrides any other law which is contrary to the provisions of the Land Act. For example, it is worth noting that the Companies Act allows entities which are registered as a branch in Tanzania with a foreign parent company to be allocated land but this provision of the Companies Act cannot be invoked since it would be contrary to the provisions of the Land Act, unless the land is required for investment purposes, which will now be channeled through TISEZA.

Since the Court of Appeal is the highest court in Tanzania, no further appeals can be filed which means that, the current status is clear, a non-citizen cannot inherit land from a deceased Tanzanian. Accordingly, in case a Tanzanian citizen wishes to bequeath land (and any building attached to it) to a non-Tanzanian upon death, the clear provision in the Will should provide that the proceeds after sell by the executor or administrator of the estate is what shall be paid to the non-Tanzanian, not the bequeathing of the land itself.

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