地域別税率 Zimbabwe

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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. 

政府機関の公式リンク： Zimbabwe Revenue Authority (ZIMRA)

15.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

After reaching ZWD 1 million in annual sales

オンライン登録が可能

はい 

現地代理人必須

必須

登録手続き

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

課税対象となるデジタルおよび電子サービスの一覧

Digital services

登録のしきい値

ZWD 1 million

提出間隔

毎月

提出期限

25th day of the month following the reporting period

電子請求書の要件

はい

記録保持

6 years 

How-To Guides: Zimbabwe SaaS VAT

ステップ：1 閾値

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.

ステップ：2 事業登録

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

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

The standard rate in Zimbabwe is 15%.

ステップ：2 税率計算式

税額を計算するには、以下の計算式を使用してください。

 

税額 = 純価格 × 15%

 

 

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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

ステップ：2 B2B販売

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.

ステップ：3 請求書要件

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

ステップ：1 申告期間

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

ステップ：2 申告期限

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

ステップ：3 提出

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).

ステップ：4 記録保持

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

PayPro Globalソリューション：簡素化された登録と税務代理

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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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