Zimbabwe Personal Income Tax
Detailed personal income tax rates and rules for Zimbabwe in 2026.
Income TaxZiG
Zimbabwe levies progressive income tax with rates from 0% to 40% (in USD equivalent). Employment income is taxed through PAYE. A 3% AIDS levy applies on top of income tax. Tax may be paid in local currency or USD depending on the income source.
| Income Range (USD) | Tax Rate |
|---|---|
| $0 – $12K | 0% |
| $12K – $36K | 20% |
| $36K – $60K | 25% |
| $60K – $120K | 30% |
| $120K+ | 40% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is resident if they are ordinarily resident in Zimbabwe or present for more than 183 days in a tax year.
How Zimbabwe Income Tax compares
Zimbabwe’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Zimbabwe
40%
Africa average
32.3%
Global average
27.7%
