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Zimbabwe - Other taxes and levies

Zimbabwe - Other taxes and levies

Taxation of international executives


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Social security tax

Are there social security/social insurance taxes in your country/territory? If so, what are the rates for employers and employees?

NSSA 3.5 percent of basic salary limited to maximum basic of ZWL700.

Pension Plan


Employment Insurance


Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in your country/territory?

Income tax.

Real estate tax

Are there real estate taxes in your country/territory?


Sales/VAT tax

Are there sales and/or value-added taxes in your country/territory?

Yes value added tax charged at the standard rate of 15 percent; exports are zero rated.

Unemployment tax

Are there unemployment taxes in your country/territory?


Other taxes

Are there additional taxes in your country/territory that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Local taxes

Customs and excise, stamp tax, on imports.


Provincial Health Premiums


Employer Health Tax


Foreign Financial Assets

Is there a requirement to declare/report offshore assets (e.g. foreign financial accounts, securities) to the country/territory’s fiscal or banking authorities? Not necessary to declare the assets but foreign dividends and foreign interest income is taxable incomes in Zimbabwe.

© 2020 KPMG Zimbabwe, Zimbabwean partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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