Flat rate
15.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
40.0%
Zimbabwe, without the regime
Overview
- Regime
- IFSC expatriate employment
- Country
- Zimbabwe
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2026
- Expires on
- —
Details
- Summary
- 15% flat PAYE on taxable employment income for qualifying expatriates in a declared International Financial Services Centre.
- Eligibility
- Temporary employment permit and employment by an entity in a declared IFSC (e.g. Victoria Falls IFSC).
- Benefits
- Replaces progressive PAYE bands on qualifying IFSC salary income.
- Requirements
- Valid temporary employment permit; income must be from qualifying IFSC employment.
- Limitations
- Other income remains under standard rules; AIDS levy still applies on tax due.
- Income types covered
- Employment income from qualifying IFSC work
- Duration details
- While conditions are met
Other regimes in Zimbabwe
| Name | Type | Rate |
|---|---|---|
| Special Economic Zones | Flat rate | 15.0% |
View source Finance Act No. 7 of 2025