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Zimbabwe: Taxation of non-resident e-commerce platforms, satellite broadcasting services

Zimbabwe: Taxation of non-resident e-commerce platforms

The Finance Act No. 1 of 2019 introduced measures providing for the taxation of non-resident e-commerce platforms and satellite broadcasting service providers.


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Under these provisions, any amount received by or on behalf of an e-commerce platform or satellite broadcasting service provider domiciled outside Zimbabwe from persons resident in Zimbabwe will be treated (that is, will be deemed) to be income from a source within Zimbabwe and subject to tax at a rate of 5% if the revenue exceeds a threshold amount of U.S. $500,000 per annum.

Read an August 2019 report [PDF 1.46 MB] prepared by the KPMG member firm in Zimbabwe

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