Source-cited draft: corporate income tax for Zimbabwe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25%Finance Act, 2025View source ↗
AIDS levy on corporate tax
3% of the corporate income tax chargeable (effective combined rate approximately 25.75%)Finance Act (Chapter 23:04)
Tax base
Taxable income from a Zimbabwe source (or deemed source), being gross income less exemptions and allowable deductionsIncome Tax Act (Chapter 23:06)
Mining company rate
Mining operations are taxed at a special rate (historically 24%/25%); separate royalty regime appliesIncome Tax Act (Chapter 23:06)
Special Economic Zone / incentivised investors
Reduced or 0% rates for approved investors in designated zones for an initial period (per investment licence terms)Finance Act (Chapter 23:04)
Withholding tax on dividends (ZSE-listed)
10% on dividends from Zimbabwe Stock Exchange-listed sharesIncome Tax Act (Chapter 23:06)
Withholding tax on dividends (unlisted / to non-resident)
15% non-resident shareholders' tax on dividends from unlisted companiesIncome Tax Act (Chapter 23:06)
Withholding tax on dividends (VFEX-listed)
5% on dividends from Victoria Falls Stock Exchange-listed securitiesIncome Tax Act (Chapter 23:06)
Withholding tax on royalties to non-residents
15%, payable within 10 days of the date of paymentIncome Tax Act (Chapter 23:06)
Withholding tax on interest to non-residents
15% non-residents' tax on interest (reintroduced effective 1 January 2026; confirm 2025 treatment)Finance Act, 2025
Double tax treaty relief
Reduced WHT rates (often 10% or less) under Zimbabwe's DTAs; relief must be claimed, it is not automaticIncome Tax Act (Chapter 23:06)
Annual return filing
Self-assessment return (ITF12C) due 30 April after year-endIncome Tax Act (Chapter 23:06)
Provisional tax (QPDs)
Quarterly Payment Dates: 25 March (10%), 25 June (25%), 25 September (30%), 20 December (35%)Income Tax Act (Chapter 23:06)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies are taxed on Zimbabwe-source income at a standard rate of 25% from 1 January 2025, plus a 3% AIDS levy on the tax. Special regimes apply to mining and certain incentivised sectors.
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Other Zimbabwe computations in the OpenAccountants Tax Library.