Zimbabwe VAT
Calculator 2026

Zimbabwe applies Value Added Tax (VAT) at a standard rate of 15%. VAT was introduced on 1 January 2004, replacing the previous sales tax. The VAT system has operated through challenging economic periods including hyperinflation and currency transitions. A zero rate (0%) applies to exports, certain basic food items including mealie meal, bread, milk, rice, and cooking oil, as well as agricultural inputs, fertilizers, and medical supplies. Exempt supplies include financial services, insurance, residential rentals, healthcare services, educational services, public transport, and water and electricity to domestic consumers. The Zimbabwe Revenue Authority (ZIMRA) administers VAT. Businesses with annual taxable turnover exceeding USD 40,000 (or equivalent in local currency) must register for VAT. VAT returns are filed on a bimonthly basis, with payment due by the 25th of the month following the tax period. ZIMRA provides electronic filing through its e-Services platform. Zimbabwe's VAT system has had to adapt to the multi-currency environment and various economic reforms. Input VAT can be deducted against output VAT, with refund provisions for businesses in credit positions, though refund processing has been affected by fiscal pressures. The government continues to modernize tax systems.