In August 2025, the Court of Appeal of Tanzania delivered a landmark decision in Attorney General v. Emmanuel Marangakisi & Others, Civil Application No. 278/01 of 2023 [2025] TZCA 870, clarifying that non-citizens may no longer inherit landed property in Tanzania except in narrowly defined investment circumstances.
This ruling places new legal constraints on diaspora families, foreign heirs, and their estate plans. At Mak Africa Legal, we provide guidance to navigate these changes and safeguard your legal and financial legacy.
What the Court Ruled
- It quashed a High Court decision that had allowed land inheritance by a non-citizen heir of a Tanzanian citizen.
- The Court held that even if prior acquisition of land happened before certain laws, the transmission (inheritance) to non-citizen heirs is restricted under the current legal regime.
Legal Foundations & Statutory Provisions
- Land Act, Section 20(1): prohibits non-citizens from acquiring rights of occupancy except for investment purposes.
- National Land Policy (1997): emphasizes citizen land ownership, and the legislative intent to preserve land for citizens. The Court relied on policy context to interpret statutory provisions.
- Land Registration Act & Probate / Administration Laws: The ruling clarifies that laws governing inheritance and estate administration cannot override prohibitions in the Land Act concerning non-citizen inheritance. Transmission under probate must respect Land Act’s restrictions.
Implications for Diaspora Families & Foreign Heirs
| Area | What Changes You Need to Be Aware Of |
|---|---|
| Wills & Testamentary Plans | Foreign or “mirror” wills must be reviewed. Even if an heir is named, they might not inherit land. |
| Probate / Administration | Executors must be mindful: applications for transmission of land to non-citizens risk refusal. |
| Landed Property | Land may not vest in non-citizen heirs; only proceeds from sale or other allowable disposition may flow. |
| Business & Real Estate | Family companies holding land may need restructuring to ensure continuity or compliance. |
| Investment Exemptions | Only investment-approved vehicles (derivative title by authorities like TIC) may permit non-citizen ownership. |
Practical Steps to Protect Your Legacy
- Review existing estate plans — especially for any land-held assets.
- Ensure wills are valid under Tanzanian law, and consider local wills in addition to foreign ones.
- Consider corporate or trust ownership of land or real estate to enable control without problematic inheritance transfers.
- Explore investment-approved titles if applicable. If land qualifies under investment legislation, non-citizens may still hold through those mechanisms.
- Engage legal counsel early, especially in cross-border families: coordination is needed between foreign jurisdiction wills and Tanzanian estate laws to avoid conflicts.
Risk Areas to Watch
- Attempting to inherit property by non-citizen heirs without recognizing the legal restriction may lead to invalid transfers.
- High Court or lower court decisions that conflict with this precedent may no longer be reliable.
- Executors and legal representatives who distribute land in violation of Land Act may face challenge, potential revocation or public interest intervention.
Conclusion
The 2025 Court of Appeal ruling is a legal turning point: for diaspora families, foreign heirs, and international investors, inheritance of landed property in Tanzania has become tightly regulated. The law now requires that non-citizen heirs rely only on approved investment or derivative title mechanisms.
At Mak Africa Legal, we are ready to provide the legal structure, estate-planning tools, and cross-border coordination you need to protect your family’s assets and secure your legacy under the new legal regime.
What to do next
Secure Your Estate Under the New Legal Framework, Book a Strategy Session with Mak Africa Legal to:
- Audit your estate documents and inheritance plans
- Draft or update wills compliant in Tanzania and abroad
- Explore investment-vehicle or trust structures for land assets
- Assist with probate and land registry proceedings under the new legal regime
📧 Email: info@makafrica.com
📞 Call or WhatsApp: +255 746 954 394