\u2022 Intended to widen the tax base among informal businesses.<\/p>\n\n\n\n
2. Who should pay Presumptive taxes?<\/h2>\n\n\n\n
Businesses not registered for Value-Added Taxes (VAT) and in categories that include the following.<\/p>\n\n\n\n
Taxi Operators<\/p>\n\n\n\n
Commuter Omnibus Operators<\/p>\n\n\n\n
Driving Schools<\/p>\n\n\n\n
Cross-border Traders<\/p>\n\n\n\n
Hairdressers and Beauticians<\/p>\n\n\n\n
Cottage Industries<\/p>\n\n\n\n
Small-scale Miners<\/p>\n\n\n\n
Informal Traders (e.g., market vendors)<\/p>\n\n\n\n
Operators of bottle stores, bars, and restaurants<\/p>\n\n\n\n
Property Owners Leasing Out Real Estate A proposal from the Confederation of Zimbabwe Retailers (CZR) suggests a tiered system based on turnover. Although not yet law, the proposed tiers are as follows:<\/p>\n\n\n\n SMEs that do not qualify for presumptive tax must register and file income tax returns. The corporate tax rate is 25%, plus a 3% AIDS levy. Qualifying capital assets may benefit from a 100% special initial allowance (split across three years).<\/p>\n\n\n\n If an SME employs staff, it must register for PAYE within 14 days and withhold tax from employee salaries monthly, based on ZIMRA tax tables.<\/p>\n\n\n\n Businesses with an annual turnover above USD 60,000 must register for VAT. They must submit returns and remit VAT by the 25th of the following month. Fiscalisation is mandatory for businesses with turnover above USD 240,000.<\/p>\n\n\n\n A 10% withholding tax applies to contract payments exceeding USD 250, unless the recipient provides a valid tax clearance certificate.<\/p>\n\n\n\n This document outlines the taxes currently applicable to Small and Medium Enterprises (SMEs) in Zimbabwe, including details about the presumptive tax and other tax obligations. 1. Presumptive Tax Presumptive tax is a simplified quarterly tax based on estimated earnings for small-scale traders who do not file normal income tax returns. It applies to informal operators […]<\/p>\n","protected":false},"author":1,"featured_media":1376,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-1372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zitap"],"_links":{"self":[{"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/posts\/1372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1372"}],"version-history":[{"count":3,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/posts\/1372\/revisions"}],"predecessor-version":[{"id":1382,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/posts\/1372\/revisions\/1382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/media\/1376"}],"wp:attachment":[{"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/strong><\/p>\n\n\n\n4. Proposed Tiered Presumptive Tax System<\/h2>\n\n\n\n
\n
5. Income Tax<\/h2>\n\n\n\n
6. PAYE (Employees\u2019 Tax)<\/h2>\n\n\n\n
7. Value-Added Tax (VAT)<\/h2>\n\n\n\n
8. Withholding Tax<\/h2>\n\n\n\n
![\"\"](\"https:\/\/tecazw.org\/wp-content\/uploads\/2025\/07\/table-of-taxes.jpg\")
<\/figure>\n","protected":false},"excerpt":{"rendered":"