Zimbabwe

Employment expenses

An employee may deduct contributions of up to ZWL 852,000 (USD 3, 000) per annum to an approved pension, retirement annuity, and NSSS fund registered in Zimbabwe.

Travel, entertainment, and motor vehicle expenses are potentially deductible, but the onus is on the employee to prove they were incurred in the production of taxable income. Where allowances are provided by the employer, this onus is more readily discharged, but the deduction cannot normally exceed the allowance.

Personal deductions

Personal and domestic expenses are not generally deductible.

Charitable contributions

There are minor deductions available for donations to registered welfare and educational institutions.

Mortgage interest expenses

Domestic mortgage interest is not deductible in Zimbabwe.