Increasing global demand for natural resources is intensifying competition for land across the developing world, pushing companies onto territories that many Indigenous Peoples and rural communities have sustainably managed for generations.

Tourism activities occurring on communal lands such as Wildlife Management Areas (WMAs) are increasing in Tanzania. This is the result of natural resources governance reforms aimed to empower communities to manage and benefit directly from resources found in their jurisdictions. This article explores the impacts of taxes imposed on tourism activities occurring on communal lands and the emerging politics of resource and revenue sharing among WMA member villages. In the process, we use empirical data gathered from two WMAs in northern Tanzania between 2006 and 2016.