The SIM card taxation is an inequitable model for Tanzania’s poor. The tax fee proposed will have detrimental effects to low-income users, whereby the cost exceeds the amount of money they spend on their mobile. For example considering the cost of tax, living, and mobile phone usage, the poor may be placed in a vulnerable position. Evidence suggests 8 million out of 22 million SIM card owners will be affected - with the rural poor feeling the greatest economic burden [1] . The burden of taxation may simply mean the poor can’t afford a phone.  Taxation cannot be promoted without recognising the constraints on household savings and income. Universal benefits are debatable when the initial disposable income is polarised to start - the price tag is not-so-small for some.  [1] See further readings: BBC, 2013; Luhwago, 2013.