Latitax

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Zimbabwe

UK treaty in force and source-based taxation, but a currency regime (USD and ZiG) that makes repatriating profits the real risk.

Income tax, top rate

Unverified

40% + 3% AIDS levy

Effective top rate 41.2% including the AIDS levy. Secondary reports; ZIMRA tables not read.

Source: Zimbabwe Revenue Authority - Tax rates · checked 2026-09-29

Capital gains

Unverified

20%

Capital gains tax on unlisted securities; listed securities are subject to a withholding regime instead. Not confirmed this cycle.

Source: Zimbabwe Revenue Authority - Tax rates · checked 2026-09-29

Corporate

Unverified

24% + 3% AIDS levy

Effective 24.72% per secondary reports; ZIMRA page not read.

Source: Zimbabwe Revenue Authority - Tax rates · checked 2026-09-29

Inheritance

Unverified

5% estate duty

Estate duty believed to be 5% of the dutiable estate above an exemption; not confirmed.

Source: Zimbabwe Revenue Authority - Tax rates · checked 2026-09-29

VAT

Unverified

15.5%

Raised from 15% on 1 January 2026 per the 2026 National Budget as reported; not confirmed from ZIMRA.

Source: Zimbabwe Revenue Authority - Tax rates · checked 2026-09-29

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  1. s1Zimbabwe Revenue Authority - Tax ratesprimary · checked 2026-09-29
  2. s2GOV.UK - Zimbabwe tax treatiesprimary · checked 2026-09-29