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Due to the crucial role played by taxation on public revenues, most governments employ various strategies to ensure effective collection of taxes. One strategy is using withholding tax as a means of an effective collection of some identified direct taxes, including rental income tax. Withholding tax is an income tax paid to tax authorities by the payer of the income and not by the recipient of the same income. This tax will be withheld (deducted) from the amount of income due to the recipient. However, the use of withholding tax in collecting rental income tax has not born fruits. In Tanzania, for example, for many years withholding tax collections from rental payments have remained below 30% of the potential collections. This book examines factors like Tax Education, Government Spending, Tax Rates and Tax Administration as the determinants of rental withholding tax compliance in Tanzania. Using researched data, it shows where improvements are needed to increase withholding tax compliance thereby increasing revenues for public expenditure and development.