Zimbabwe

Paying Taxes in

Zimbabwe

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 4 78 25.0% taxable income 19.3 separating out the AIDS levy
Property tax 12 various rates property value 8.1
Social security contributions 0 paid jointly 96 3.0% gross salaries with ceiling 3.4
Fuel tax 1 included in fuel price 1.7
Manpower development duty 12 1.0% gross salaries 1.1
AIDS levy 0 paid jointly 3.0% surcharge on corporate income tax 0.6
Standards development levy 2 0.5% gross salaries 0.6
Capital gains tax 1 20.0% capital gain 0.5
Road tax 4 fixed fee (USD 160) 0.2
Tax on check transactions (stamp duty) 1 USD 12 per check 0.1
Tax on interest 0 15.0% interest income 0
Value added tax (VAT) 12 68 15.0% value added not included
Totals: 49 242 35.6
Explore Economy Data