Individual - Taxes on personal income

Last reviewed - 28 February 2024

The Zimbabwean tax system is currently based on source and not on residency. Income derived or deemed to be derived from sources within Zimbabwe is subject to tax. It has been indicated that Zimbabwe is considering moving to a residence-based system during the current tax reform exercise.

Source is the place where income originates or is earned, not the place of payment. If goods are sold pursuant to a contract entered into within Zimbabwe, the source of income is deemed to arise in Zimbabwe, regardless of the place of delivery or transfer of title. The source of services is the place in which the services are rendered.

Certain types of income arising outside Zimbabwe may, in the hands of a Zimbabwean tax resident, be deemed to arise in Zimbabwe and be taxed as such. Examples are interest, dividends, and certain copyright royalties arising outside Zimbabwe.

Non-residents who do not have a place of business in Zimbabwe may be subject to WHT.

Personal income tax rates

These tax brackets only apply to employment income.

Annual taxable income (ZWL) Rates of tax (ZWL)
0 to 300,000 0%
300,001 to 720,000 0 + 20% for each ZWL above 300,000
720,001 to 1,440,000 84,000 + 25% for each ZWL above 720,000
1,440,001 to 2,880,000 264,000 + 30% for each ZWL above 1,440,000
2,880,001 to 6,000,000 696,000 + 35% for each ZWL above 2,880,000
6,000,001 and above 1,788,000 + 40% for each ZWL above 6,000,000


Annual taxable income (USD) Rates of tax (USD)
0 to 1,200 0%
1,201 to 3,600 0 + 20% for each USD above 1,200
3,601 to 12,000 480 + 25% for each USD above 3,600
12,001 to 24,000 2,580 + 30% for each USD above 12,000
24,001 to 36,000 6,180 + 35% for each USD above 24,000
36,001 and above 10,380 + 40% for each USD above 36,000

Other income (i.e. business, rents) is taxed at the corporate rate of tax (currently 24%). That, together with the AIDS levy, gives an overall effective rate of 24.72%.

AIDS levy

A 3% (of tax liability) AIDS levy must be added to the total tax liability calculated. Inclusive of the AIDS levy, the top effective rate for employment income changed from 46.35% to 41.20% and the top effective rate for other income is 24.72%.