{"id":983,"date":"2025-04-03T06:35:15","date_gmt":"2025-04-03T06:35:15","guid":{"rendered":"https:\/\/tecazw.org\/?p=983"},"modified":"2025-04-07T09:23:37","modified_gmt":"2025-04-07T09:23:37","slug":"zimbabwes-tax-maze-50-taxes-and-counting","status":"publish","type":"post","link":"https:\/\/tecazw.org\/?p=983","title":{"rendered":"Zimbabwe&#8217;s Tax Maze: 50 Taxes and Counting"},"content":{"rendered":"\n<p>By Hillary Munedzi<\/p>\n\n\n\n<p>In the last 45 years, Zimbabwean authorities have been making notable adjustments to the national tax regime to generate revenue.<\/p>\n\n\n\n<p>An analysis of the local tax legislation&nbsp;<a href=\"https:\/\/www.zimra.co.zw\/downloads\/category\/17-acts\" target=\"_blank\" rel=\"noreferrer noopener\">(Finance Act, Income Tax Act, Customs and Excise Act, Capital Gains Tax Act, Value Added Tax Act, Stamp Duties Act and Revenue Authority Act<\/a>) &nbsp;shows that Zimbabwe has dozens types of taxes but we could not conclusively establish&nbsp; Eddie Cross\u2019s assertion that Zimbabweans are the most heavily taxed people in the world. Below is a list of 50 taxes gleaned from Zimbabwe\u2019s taxation laws.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>AIDS Levy<\/li>\n\n\n\n<li>Automated Financial Transactions Act<\/li>\n\n\n\n<li>Bookmakers Tax<\/li>\n\n\n\n<li>Capital Gains Tax<\/li>\n\n\n\n<li>Carbon Tax<\/li>\n\n\n\n<li>Corporate Tax<\/li>\n\n\n\n<li>Customs Duties<\/li>\n\n\n\n<li>Demutualisation Levy<\/li>\n\n\n\n<li>Domestic Minimum Top Up Tax<\/li>\n\n\n\n<li>Excise duty on the sale of second-hand vehicles<\/li>\n\n\n\n<li>Health Levy<\/li>\n\n\n\n<li>Intermediary Money Transfer Tax (IMTT)<\/li>\n\n\n\n<li>Levy on gross value of Lithium<\/li>\n\n\n\n<li>Levy on imported dairy products<\/li>\n\n\n\n<li>Levy on new cellphones<\/li>\n\n\n\n<li>Livestock Development Levy<\/li>\n\n\n\n<li>Mining Royalties<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>NOCZIM debt redemption levy<\/li>\n\n\n\n<li>Non-residents Tax on royalties<\/li>\n\n\n\n<li>Non-residents Tax on fees<\/li>\n\n\n\n<li>Non-residents Tax on remittances<\/li>\n\n\n\n<li>PAYE<\/li>\n\n\n\n<li>Personal Income Tax<\/li>\n\n\n\n<li>Petroleum Importers Levy<\/li>\n\n\n\n<li>Plastic Carrier Bag Tax<\/li>\n\n\n\n<li>Presumptive Tax<\/li>\n\n\n\n<li>Profits Tax on mining<\/li>\n\n\n\n<li>Property or Insurance Commission Tax<\/li>\n\n\n\n<li>Rental and Development levy<\/li>\n\n\n\n<li>Rental Income Tax<\/li>\n\n\n\n<li>Residents tax on Interest<\/li>\n\n\n\n<li>Shareholders Tax<\/li>\n\n\n\n<li>Special Excise duty on airtime<\/li>\n\n\n\n<li>Standards development fund<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>Sugar Tax<\/li>\n\n\n\n<li>Surcharge on sale value of certain fast foods<\/li>\n\n\n\n<li>Tax on emerging sectors<\/li>\n\n\n\n<li>Tax on exercise of share options<\/li>\n\n\n\n<li>Tax on Gross Revenue<\/li>\n\n\n\n<li>Tax on non-executive directors\u2019 fees<\/li>\n\n\n\n<li>Tax on Specific Services<\/li>\n\n\n\n<li>Taxation on emerging sectors<\/li>\n\n\n\n<li>Tourism Levy<\/li>\n\n\n\n<li>Tobacco Levy<\/li>\n\n\n\n<li>VAT<\/li>\n\n\n\n<li>Wealth Tax<\/li>\n\n\n\n<li>Withholding Tax<\/li>\n\n\n\n<li>Withholding Tax on betting<\/li>\n\n\n\n<li>ZIMDEF training levy<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Do Zimbabwean employers pay nine percent of their salary bills to NSSA?<\/strong><\/h3>\n\n\n\n<p>Indeed, Pay As You Earn (PAYE) accounts for nine-percent of employers\u2019 salary bill with 4.5-percent being deducted from the employee\u2019s salary and a further 4.5% being the employer\u2019s contribution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sources<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.zimra.co.zw\/downloads\/category\/17-acts\" target=\"_blank\" rel=\"noreferrer noopener\">Zimbabwe Revenue Authority<\/a><br><a href=\"https:\/\/www.sars.gov.za\/wp-content\/uploads\/Ops\/Guides\/Legal-Pub-Guide-Gen01-Taxation-in-South-Africa.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">South Africa Revenue Services<\/a><\/p>\n\n\n\n<p>ZimFact.org&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Hillary Munedzi In the last 45 years, Zimbabwean authorities have been making notable adjustments to the national tax regime to generate revenue. An analysis of the local tax legislation&nbsp;(Finance Act, Income Tax Act, Customs and Excise Act, Capital Gains Tax Act, Value Added Tax Act, Stamp Duties Act and Revenue Authority Act) &nbsp;shows that [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1008,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>By Hillary Munedzi<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>In the last 45 years, Zimbabwean authorities have been making notable adjustments to the national tax regime to generate revenue.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>An analysis of the local tax legislation&nbsp;<a href=\"https:\/\/www.zimra.co.zw\/downloads\/category\/17-acts\" target=\"_blank\" rel=\"noreferrer noopener\">(Finance Act, Income Tax Act, Customs and Excise Act, Capital Gains Tax Act, Value Added Tax Act, Stamp Duties Act and Revenue Authority Act<\/a>) &nbsp;shows that Zimbabwe has dozens types of taxes but we could not conclusively establish&nbsp; Eddie Cross\u2019s assertion that Zimbabweans are the most heavily taxed people in the world. Below is a list of 50 taxes gleaned from Zimbabwe\u2019s taxation laws.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>AIDS Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Automated Financial Transactions Act<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Bookmakers Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Capital Gains Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Carbon Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Corporate Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Customs Duties<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Demutualisation Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Domestic Minimum Top Up Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Excise duty on the sale of second-hand vehicles<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Health Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Intermediary Money Transfer Tax (IMTT)<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Levy on gross value of Lithium<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Levy on imported dairy products<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Levy on new cellphones<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Livestock Development Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Mining Royalties<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>NOCZIM debt redemption levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Non-residents Tax on royalties<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Non-residents Tax on fees<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Non-residents Tax on remittances<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>PAYE<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Personal Income Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Petroleum Importers Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Plastic Carrier Bag Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Presumptive Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Profits Tax on mining<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Property or Insurance Commission Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Rental and Development levy\u00a0<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Rental Income Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Residents tax on Interest<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Shareholders Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Special Excise duty on airtime<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Standards development fund<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Sugar Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Surcharge on sale value of certain fast foods<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tax on emerging sectors<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tax on exercise of share options<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tax on Gross Revenue<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tax on non-executive directors\u2019 fees<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tax on Specific Services<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Taxation on emerging sectors<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tourism Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Tobacco Levy<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>VAT<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Wealth Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Withholding Tax<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Withholding Tax on betting<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>ZIMDEF training levy<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\"><strong>Do Zimbabwean employers pay nine percent of their salary bills to NSSA?<\/strong><\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Indeed, Pay As You Earn (PAYE) accounts for nine-percent of employers\u2019 salary bill with 4.5-percent being deducted from the employee\u2019s salary and a further 4.5% being the employer\u2019s contribution.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\"><strong>Sources<\/strong><\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p><a href=\"https:\/\/www.zimra.co.zw\/downloads\/category\/17-acts\" target=\"_blank\" rel=\"noreferrer noopener\">Zimbabwe Revenue Authority<\/a><br><a href=\"https:\/\/www.sars.gov.za\/wp-content\/uploads\/Ops\/Guides\/Legal-Pub-Guide-Gen01-Taxation-in-South-Africa.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">South Africa Revenue Services<\/a><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>ZimFact.org&nbsp;<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-983","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\/983","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=983"}],"version-history":[{"count":6,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/posts\/983\/revisions"}],"predecessor-version":[{"id":1014,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/posts\/983\/revisions\/1014"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=\/wp\/v2\/media\/1008"}],"wp:attachment":[{"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tecazw.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}