Corporate Income Tax in Zimbabwe

Zimbabwe Income TaxTax year 2026

Zimbabwe corporate income tax, tax year 2026: 25% plus 3% AIDS levy, reduced rates for exporters, mining, licensed investors and special economic zones, BKPO services at 15%, the domestic minimum top-up tax, quarterly payment dates, the ITF12C return, the 50:50 currency rule, new permanent establishment tests and new credits and deductions from Finance Act 7 of 2025. Use for questions on company tax in Zimbabwe, QPD dates, ZIMRA corporate rates or withholding tax on dividends.

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Income Tax in Zimbabwe

Zimbabwe Income TaxTax year 2026

Zimbabwe income tax for individuals and the self-employed, tax year 2026: PAYE bands in USD and ZWG, the 3% AIDS levy, the flat 25% on trade and investment income, quarterly payment dates, the ITF12C return, the move of professionals and larger transporters to self-assessment, presumptive rental income tax and the 50:50 currency rule. Use for questions such as how much PAYE do I pay, ZIMRA tax table, QPD dates, freelancer tax in Zimbabwe, or rental income tax in Zimbabwe. Companies are in zw-corporate-income-tax and employer payroll in zw-payroll-social.

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Tax Overview in Zimbabwe

Zimbabwe Income TaxTax year 2026

Overview of the Zimbabwe tax system for tax year 2026: tax authority ZIMRA, calendar tax year, USD and ZWG, income tax, company tax, the 15.5% VAT, AIDS levy, monthly and quarterly dates, and new 2026 taxes. Use as the starting point for any Zimbabwe tax question.

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