Source-cited draft: tax overview for Zimbabwe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Zimbabwe tax system at a glance | 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 earnedFinance Act, 2025 | |
| Tax authority | Zimbabwe Revenue Authority (ZIMRA)Revenue Authority Act (Chapter 23:11) | |
| 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 | 40%Finance Act, 2025 | |
| Standard corporate income tax rate | 25%Finance Act, 2025 |
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.
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Other Zimbabwe computations in the OpenAccountants library.
| AIDS levy | 3% of the income tax chargeable (applied to both individuals and companies)Finance 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)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 yearIncome Tax Act (Chapter 23:06) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.