Source-cited draft: tax overview 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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Tax system overview
Zimbabwe operates a source-based tax system administered by the Zimbabwe Revenue Authority (ZIMRA). Tax is assessed in the currency of earning under a dual-currency regime (USD and Zimbabwe Gold, ZiG), and most figures below have separate USD and ZiG schedules.
Tax year (year of assessment)
Calendar year, 1 January to 31 DecemberIncome Tax Act (Chapter 23:06)
Currencies of assessment
USD and Zimbabwe Gold (ZiG); tax is assessed and paid in the currency in which income is earned ((approx — confirm dual-currency mechanics))Finance Act, 2025
Tax authority
Zimbabwe Revenue Authority (ZIMRA)Revenue Authority Act (Chapter 23:11), https://www.zimra.co.zw/
Basis of taxation
Source-based: income from a source within (or deemed within) Zimbabwe is taxable, with limited deemed-source rules for certain foreign interest/dividendsIncome Tax Act (Chapter 23:06)
Top marginal personal income tax rate
40Finance Act, 2025
Standard corporate income tax rate
25Finance Act, 2025, https://www.zimra.co.zw/domestic-taxes/corporate/tax-rates
AIDS levy
3Finance Act (Chapter 23:04)
Does VAT exist
Yes — Value Added Tax applies, standard rate 15% in 2025 (rising to 15.5% from 1 January 2026) ((approx — 15% in 2025 per VAT Act; confirm 2025 vs 2026 rate))Value Added Tax Act (Chapter 23:12)
PAYE remittance deadline
By the 10th of the month following the month of deductionIncome Tax Act (Chapter 23:06)
Annual corporate income tax return deadline
Return (ITF12C) due 30 April following the tax year; QPDs paid quarterly during the year ((approx — confirm filing date for the year of assessment))Income Tax Act (Chapter 23:06)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Zimbabwe computations in the OpenAccountants Tax Library.