按地区划分的税率 Zimbabwe

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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. 

官方政府链接： Zimbabwe Revenue Authority (ZIMRA)

15.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

After reaching ZWD 1 million in annual sales

可在线注册

是 

需要当地代表

强制性

注册流程

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

应纳税的数字和电子服务清单

Digital services

注册门槛

ZWD 1 million

申报间隔

每月

申报截止日期

25th day of the month following the reporting period

电子发票要求

是

记录保存

6 years 

How-To Guides: Zimbabwe SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

The standard rate in Zimbabwe is 15%.

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 15%

 

 

步骤：3 反向收费 (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.

步骤：1 B2C销售

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

步骤：2 B2B销售

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.

步骤：3 发票要求

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

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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).

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

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