Trade and Investment Income Tax Rates in Zimbabwe

 The following tax rates are applicable when computing tax on Tade and Investment Income:

1. Self-employed, sole trader, or partners 24.72%

2. Companies and trusts 24.72%

3. Special Mining Lease 15%

4. Licensed investor in Special Economic Zones (SEZ):

       First five years of the arrangement 0%

       Second five years of the arrangement 15%

5. An approved BOT arrangement:

    First five years of the arrangement 0%

    Second five years or the arrangement 24%

    Thereafter 24%

6. Industrial Park Developer:

    First five years of the arrangement 0%

    Thereafter 24%

7. Export manufacturing company which exports:

    Export level (%) 30-40 of its output 20%

    Export level (%) 41-50 of its output 17.5%

    Export level (%) above 51          15%


3% AIDS levy is applicable on income tax chargeable after tax credits. The normal rate is 24%


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