Tanzania
Taxed as business income on the progressive resident scale up to 30% after expenses, or via presumptive amounts only for small (sub-TZS 100m) non-professional traders. A prop trader providing services generally falls outside presumptive and files ordinary returns.
Business income of an individual (independent service provider) - ordinary income tax, not capital gains.
Progressive resident scale up to 30% on net profit; presumptive flat/turnover rates apply only below TZS 100m turnover (and not if VAT-registered).
NSSF/PSSSF mandatory mainly via employment; an independent contractor is not auto-charged but may register voluntarily.
Above TZS 11m turnover must keep accounts and file ordinary returns; presumptive available under TZS 100m for those electing out. Independent professional/technical service providers are excluded from presumptive.
No dedicated crypto tax law; USDC payouts are converted to TZS and taxed as business income on receipt under general rules.