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).
Zimbabwe Tax Sources & Citations
- EN: Zimbabwe Value Added Tax
- RU: НДС
- CN: 增值税
- Zimbabwe Commissioner General, Zimbabwe Revenue Authority (Zimra) (1)
- Ernst & Young global VAT tax study, Zimbabwe (updated 2024)
← Back to World VAT Rates