Tasa de impuestos por región Zimbabwe

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Zimbabwe applies a Value Added Tax (VAT) administered by the Zimbabwe Revenue Authority (ZIMRA). Under major fiscal restructuring introduced via the 2026 Finance Act, the general VAT rate has been increased from 15% to 15.5%.

For the cross-border digital economy, non-resident suppliers of software, streaming, cloud computing, and automated electronic services must register for local VAT once their annual revenue from services consumed in Zimbabwe exceeds USD 25,000. To ensure robust enforcement, ZIMRA implemented a dual-track Digital Services Withholding Tax (DSWT) mechanism managed directly by local financial intermediaries and payment platforms.

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Zimbabwe

Zimbabwe applies a Value Added Tax (VAT). General VAT rate is 15%. Non-resident suppliers of digital services with annual turnover from services consumed in Zimbabwe exceeding USD 25,000 must register for VAT and comply with fiscalisation requirements. 

Enlace oficial del gobierno: Zimbabwe Revenue Authority (ZIMRA)

15.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

After reaching ZWD 1 million in annual sales

Posibilidad de registro en línea

Sí 

Se necesita representante local

Obligatorio

Procedimiento de registro

Register with ZIMRA; for non-resident digital services, comply with fiscalisation requirements; intermediaries withhold 15.5% (or 3/23 tax fraction) effective 1 January 2026

Lista de servicios digitales y electrónicos sujetos a impuestos

Digital services

Umbral de registro

ZWD 1 million

Frecuencia de presentación

Mensual

Fecha límite de presentación

25th day of the month following the reporting period

Requisitos de facturación electrónica

Sí

Mantenimiento de registros

6 years 

How-To Guides: Zimbabwe SaaS VAT

Paso: 1 Umbral

Effective January 1, 2020, Zimbabwe requires non-resident vendors of digital services to customers (B2C and B2B) in Zimbabwe to register for and collect VAT if their sales exceed ZWD 1 million.

Paso: 2 Registro de empresas

Foreign entities must register with the Zimbabwe Revenue Authority (ZIMRA). A local fiscal representative is typically required for non-residents.

Paso: 3 Número TIN/IVA

Upon registration, you will be issued a Business Partner (BP) Number (TIN) which is used for all tax purposes.

Paso: 1 Tasa Estándar

The standard rate in Zimbabwe is 15%.

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Importe del Impuesto = Precio Neto x 15%

 

 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Zimbabwe historically applied VAT on Imported Services (reverse charge). However, for digital services, non-resident suppliers exceeding the registration threshold must register and charge VAT directly on both B2C and B2B supplies.

 

Reverse charge applies only in limited cases where the supplier is not VAT-registered in Zimbabwe or where the service falls outside digital services rules.

 

Under Public Notice 05 of 2026, intermediaries must withhold VAT on payments to foreign suppliers, with different rates depending on whether the supplier is VAT-registered.

Paso: 1 Ventas B2C

You must charge 15.5% VAT on sales to Zimbabwean private consumers once registered.

Paso: 2 Ventas B2B

Do not charge VAT if the buyer is a registered business. The buyer is responsible for the “VAT on Imported Services.” You should validate the buyer’s Tax Identification Number.

Paso: 3 Requisitos de Facturación

Tax invoices must contain:

 

• The words “Tax Invoice” in a prominent place
• Name, address, and VAT number of the supplier
• Name and address of the recipient
• Individual serialized number and date
• Description of goods/services
• Value of the supply, VAT amount, and total amount
• Currency used

Paso: 1 Intervalo de presentación

Standard filing is Monthly (Category C) for most large taxpayers, or Bi-monthly (Category A/B) for smaller entities.

Paso: 2 Fecha límite de presentación

VAT returns must be filed and payment made by the 25th of the month following the end of the tax period.

Paso: 3 Presentación

File online via the ZIMRA e-Services portal. Payments must be remitted in the currency of the transaction (e.g., if you sell in USD, you pay VAT in USD).

Paso: 4 Mantenimiento de registros

Records must be kept for a minimum of 6 years in English.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Zimbabwe’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

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