Zimbabwe Tax & Investment Guides
16 guides covering Zimbabwean taxation, PAYE progressive income tax, CIT, VAT, NSSA social security, property transfer duty, capital gains, and cross-border rules.
Personal Tax & Residency
PAYE progressive 0-40%, ZWL 100K threshold, residency 183-day rule, AIT on high earners
Zimbabwe Business Registration Guide — Companies Act, ZIDA, Company Types 2026
business registration in Zimbabwe. Company registration via Companies and Deeds Registry or ZIDA. Most common: private limited company. ZIMRA TPIN registration. Business permits. Foreign company registration as branch or subsidiary under the Companies Act.
Zimbabwe Cross-Border Tax Guide — Withholding Tax, DTTs, Transfer Pricing 2026
Zimbabwe's cross-border taxation. Moderate DTT network. Withholding tax on outbound payments: dividends 10-15%, interest 10%, royalties 10%. Transfer pricing rules. Thin capitalisation.
Zimbabwe Personal Tax Guide 2026 — PAYE 0-40% Progressive
Zimbabwe's PAYE (Pay As You Earn) personal income tax — progressive rates from 0% to 40%, ZWL 100K monthly threshold, 6 brackets, AIT surcharge on high earners, deductions, and filing requirements with ZIMRA.
Zimbabwe Tax Filing Guide — ZIMRA Online, Filing Deadlines, Penalties 2026
Zimbabwean tax filing. Annual returns via ZIMRA online portal. Quarterly instalment tax for businesses. Late filing penalties: 5% of tax due plus interest.
Zimbabwe Tax Residency Guide (183-Day Rule, Territorial Tax System 2026)
Zimbabwean tax residency for 2026. 183-day physical presence test, territorial (source-based) taxation. Residents taxed on Zimbabwean-source income. Non-residents taxed only on Zimbabwean-source income. No citizenship-based taxation. Dual-residence resolved under DTA tie-breaker rules.
Wealth & Property Tax
No wealth tax, transfer duty 1-4% sliding, CGT 20% on property, stamp duty ~1%
Zimbabwe Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
Zimbabwe has no inheritance tax, estate tax, or gift tax. Property transfer upon death: transfer duty 1-4% payable by the beneficiary. No step-up in cost basis for CGT purposes. Estate administration governed by the Administration of Estates Act and Wills Act.
Zimbabwe Property Tax Guide 2026 — Transfer Duty 1-4%, Stamp Duty ~1%
Zimbabwean property-related taxes. Transfer duty 1-4% sliding scale on property transfers. Stamp duty ~1%. Capital gains tax 20% on property. Rental income taxed as part of total income.
Zimbabwe Wealth Tax Guide 2026 — No Wealth Tax, AIT on High Earners
Zimbabwe has no wealth tax, no annual net worth tax. AIT (Additional Income Tax) surcharge applies to high-income earners above specified thresholds. No foreign asset reporting regime. Zimbabwe relies on income, consumption, and property transaction taxes.
Investment & Savings
CGT 5% on securities, dividends 10-15%, interest 10%, royalties 10%
Zimbabwe Capital Gains Tax Guide 2026 — 5% Securities, 20% Property
Zimbabwe's capital gains tax: 5% on securities listed on ZSE, 20% on property and unlisted shares. Primary residence exemption up to ZWL 5M gain.
Zimbabwe Crypto Tax Guide 2026 — Taxed as Income
cryptocurrency taxation in Zimbabwe. ZIMRA treats crypto gains as ordinary income subject to progressive PAYE rates (0-40%). Crypto mining taxed as business income. Record-keeping essential.
Zimbabwe Investment Income Guide 2026 — Dividends 10-15%, Interest 10%, Royalties 10%
Guide to Zimbabwean taxation of investment income. Dividends: 10-15% WHT. Interest: 10% WHT. Royalties: 10% WHT. Capital gains: 5% on securities.
Zimbabwe Pension Guide — NSSA, Occupational Pensions, Retirement Benefits 2026
the Zimbabwean pension system. NSSA mandatory 4.5% employee + 4.5% employer capped. Occupational pension schemes. Retirement benefits taxation. Pension fund regulation by IPEC.
Business & Corporate Tax
CIT 24% standard, 12% mining, 15% manufacturing/export
VAT & Indirect Tax
VAT 14.5% standard, 0% exports, registration threshold varies
Employment & Social Charges
NSSA 4.5%+4.5% capped, no separate health insurance levy
Rental Income
Rental income taxed as part of total income
Zimbabwe Calculators (6)
Free calculators for Zimbabwean salary, tax, and personal finance.
Zimbabwe Salary
Net pay after PAYE 0-40%, NSSA 4.5% capped.
Zimbabwe Income Tax
PAYE 0-40% bracket calculator.
Zimbabwe Corporate Tax
CIT 24%, mining 12%, manufacturing 15%.
Zimbabwe VAT
VAT 14.5% standard rate calculations.
Zimbabwe Property Tax
Transfer duty 1-4%, CGT 20% calculator.
Zimbabwe Social Insurance
NSSA 4.5%+4.5% contributions.