Africa · ZWG
Zimbabwe
Reviewed 2026-06-21
Top income tax
40%
Self-employed SS
No
VAT
15.5%
Capital gains
20%
Exit tax
No
Nomad visa
No
51
/ 100
Tax efficiency45
Ease to enter42
Ease to exit77
Cost of living50
Internet6
English100
Zimbabwe taxes residents on worldwide income with a progressive personal scale topping out at 40 percent plus a 3 percent AIDS levy, while corporate profits face 25 percent plus the same levy. The country uses USD and ZWG tax tables side by side, has no wealth or exit tax, and offers no dedicated digital nomad or entrepreneur visa. It suits a solopreneur mainly for its low cost of living and widespread English, but business setup ranks poorly and currency instability is a practical risk.
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate20%
Top rate threshold$36,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate4.5%
Employer SS rate4.5%
Indirect & other taxes
VAT standard rate15.5%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Internet speed37.28 Mbps
English proficiencyHigh
Civil liberties28
Sources
- PwC Worldwide Tax Summaries — Zimbabwe Individual Significant developments (PIT 40% top rate, 3% AIDS levy)
- Zimbabwe Revenue Authority (ZIMRA) — Corporate tax rates (25% CIT)
- KPMG — Zimbabwe direct and indirect tax proposals in 2026 budget
- National Social Security Authority (NSSA) — Contributions (4.5% employee / 4.5% employer)
- EF English Proficiency Index — Zimbabwe
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.