🇿🇼 Zimbabwe Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 40.0% effective 41.2%

Corporate tax 25.8%

VAT 15.5% standard rate

Tax residency 183 days 19 tax treaties

Zimbabwe tax profile

Data year: 2026

Tax system: Territorial Zimbabwe taxes income from a source within Zimbabwe or deemed to be within Zimbabwe under the Income Tax Act. Employment performed in Zimbabwe is generally Zimbabwe-source; various deeming rules extend the net to passive and cross-border items. A 3% AIDS levy applies on income tax payable (individuals and companies). Remuneration may be taxed under parallel USD or ZWG PAYE tables depending on how salary is paid.
Top PIT rate: 40.0% (eff. 41.2%)
Corporate tax rate: 25.8%
VAT: 15.5%
Capital gains tax: 20.0% Specified-asset disposals are taxed under the Capital Gains Tax Act. Assets acquired after 22 February 2019 are generally taxed at 20% of the capital gain; older holdings may be taxed at 5% of the gain or, for pre-2009 acquisitions, 5% of gross proceeds. Listed securities, mining assets and 2026 budget proposals on land-holding companies can use different rates.
Social security (employee): 4.5%
Social security (employer): 4.5%
Dividend withholding: 15.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Treaty count: 19

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
ZWG 0	and above	25.0%

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
ZWG 0	ZWG 33,600	0.0%	$0 – $1,200
ZWG 33,601	ZWG 100,800	20.0%	$1,201 – $3,600
ZWG 100,801	ZWG 336,000	25.0%	$3,601 – $12,000
ZWG 336,001	ZWG 672,000	30.0%	$12,001 – $24,000
ZWG 672,001	ZWG 1,008,000	35.0%	$24,001 – $36,000
ZWG 1,008,001	and above	40.0%	$36,001 +

Special regimes
Name	Type	Rate/amount	Duration	Status
IFSC expatriate employment 15% flat PAYE on taxable employment income for qualifying expatriates in a decla...	Flat rate	15.0%	Duration not recorded	Active
Special Economic Zones Licensed SEZ operators may pay 0% corporate tax for the first five years, then 1...	Flat rate	15.0%	Duration not recorded	Active

Digital Services Tax

Days threshold: 183 days
Residency rules: An individual is generally resident if present in Zimbabwe for 183 days or more in a year of assessment or meets other tests in the Income Tax Act. Residence affects liability mainly through deeming and administrative rules rather than unlimited worldwide taxation of all foreign income.
Exit tax: No
CFC rules: No

ZIMRA PAYE tax tables (ZWG 2025) (accessed Oct 9, 2026) Progressive ZWG bands; 3% AIDS levy on PAYE; parallel USD tables for foreign-currency remuneration
ZIMRA corporate tax rates (accessed Oct 9, 2026) 25% standard CIT; 3% AIDS levy on tax chargeable; sectoral reduced rates
ZIMRA capital gains FAQ (accessed Oct 9, 2026) 5% and 20% CGT rates by acquisition date
KPMG Zimbabwe 2026 budget highlights (accessed Oct 9, 2026) VAT 15.5% from 1 January 2026; non-resident interest WHT 15%; digital services changes
KPMG digital services withholding notice (accessed Oct 9, 2026) 15.5% digital services withholding via intermediaries from 1 January 2026
ZIMRA DTA count (accessed Oct 9, 2026) 19 income-tax DTAs in force
ZIMRA income tax return notice 2026 (accessed Oct 9, 2026) ITF12C due 30 April for calendar-year taxpayers

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%