ZW Value-added tax (VAT) Rates Zimbabwe — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
15% 0% US Dollar (ZWL)

Zimbabwe's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Commissioner General, Zimbabwe Revenue Authority (Zimra) (http://www.zimra.co.zw) in Harare.

Zimbabwe is a member of the Market for Eastern and Southern Africa, Southern African Development Community trading bloc, which may affect international VAT collection and regulations.

Zimbabwe's consumption tax is called the Value-added tax (VAT), which was introduced in January 2004.


Zimbabwe VAT rates for 2024

Standard
15%
Other
Zero-rated and exempt

Zimbabwe VAT number format

Businesses in Zimbabwe that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Commissioner General, Zimbabwe Revenue Authority (Zimra), and will follow a certain format. The VAT number format is 10001111.


Zimbabwe VAT return periods

Businesses in Zimbabwe that are required to collect tax from consumers must file regular tax returns with the Commissioner General, Zimbabwe Revenue Authority (Zimra) in Harare. Zimbabwe's VAT return periods are:

Monthly: Annual taxable supplies of USD240,000 or more

Bimonthly: Annual taxable supplies of less than USD240,000


Zimbabwe Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Zimbabwe are required to start collecting and remitting tax.

Voluntary registration: At Zimra’s discretion


Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Zimbabwe, taxation of a non-established business is: Yes, if VAT registered


Zimbabwe VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Zimbabwe VAT refund program, more info can be obtained from the Commissioner General, Zimbabwe Revenue Authority (Zimra).


ZW Value-added tax (VAT) Rates Zimbabwe Tax Sources & Citations

  • EN: Zimbabwe Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Zimbabwe's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Zimbabwe tax information on this page is incorrect or out of date.
Citations:
  1. Zimbabwe Commissioner General, Zimbabwe Revenue Authority (Zimra) (1)
  2. Ernst & Young global VAT tax study, Zimbabwe (updated 2024)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/zw-zimbabwe