ZIMRA PAYE Calculator
Calculate your Zimbabwe income tax, AIDS levy, and take-home pay. Supports USD, ZWG (ZiG), and dual-currency salaries.
Tax Tables Updated: January 2026
Enter your salary details to calculate your PAYE tax and net take-home pay.
How ZIMRA PAYE Tax is Calculated
The Zimbabwe Revenue Authority (ZIMRA) administers income tax under the Income Tax Act Chapter 23:06. Zimbabwe uses a progressive tax system where higher incomes are taxed at higher rates. The tax is calculated using the formula:
Taxable Income = Gross Income - Allowable Deductions
PAYE Tax = (Taxable Income × Tax Rate) - Fixed Deduction
AIDS Levy = PAYE Tax × 3%
The AIDS Levy is an additional 3% charged on the calculated PAYE tax amount, as mandated by the AIDS Levy Act.
Allowable Pre-Tax Deductions
Under the Income Tax Act Chapter 23:06, the following contributions can be deducted from your gross income before tax is calculated:
Pension Contributions
Contributions to approved pension or retirement funds are deductible up to 15% of your gross income. This includes contributions to NSSA pension schemes and private pension funds registered with ZIMRA.
NSSA Contributions
National Social Security Authority (NSSA) contributions are mandatory for most employees and are fully deductible from taxable income.
Medical Aid Contributions
Contributions to registered medical aid societies are deductible, reducing your taxable income and overall tax liability.
Other Approved Deductions
Certain educational fund contributions and approved charitable donations may also qualify for tax deductions.
USD Monthly Tax Brackets
| Income Range | Rate | Deduction |
|---|---|---|
| $0 - $100 | 0% | $0.00 |
| $100 - $300 | 20% | $20.00 |
| $300 - $1000 | 25% | $35.00 |
| $1000 - $2000 | 30% | $85.00 |
| $2000 - $5000 | 35% | $185.00 |
| $5000 - Above | 40% | $435.00 |
ZWG Monthly Tax Brackets
| Income Range | Rate | Deduction |
|---|---|---|
| ZiG 0 - ZiG 2680 | 0% | ZiG 0.00 |
| ZiG 2680 - ZiG 8040 | 20% | ZiG 536.00 |
| ZiG 8040 - ZiG 26800 | 25% | ZiG 938.00 |
| ZiG 26800 - ZiG 53600 | 30% | ZiG 2278.00 |
| ZiG 53600 - ZiG 134000 | 35% | ZiG 4958.00 |
| ZiG 134000 - Above | 40% | ZiG 11658.00 |
Understanding PAYE in Zimbabwe
What is Gross Income?
Under the Income Tax Act Chapter 23:06, gross income includes the total amount received or accrued from employment, including:
- Basic salary and wages
- Bonuses and commissions
- Allowances (housing, transport, entertainment)
- Benefits in kind (company car, accommodation)
- Gratuities and performance incentives
- Directors' fees
Employer Obligations
Employers in Zimbabwe are required by law to:
- Register with ZIMRA as a PAYE employer
- Deduct PAYE from employees' salaries at source
- Remit the deducted tax to ZIMRA by the 10th of the following month
- Provide employees with payslips showing tax deductions
- Submit annual returns (P16 forms) for each employee
Multi-Currency & Dual-Currency Taxation
Zimbabwe operates a multi-currency system. Employees can receive salaries in USD (US Dollars), ZWG (Zimbabwe Gold/ZiG), or a combination of both currencies.
Dual-Currency Salaries: Per ZIMRA regulations, if you receive a salary in both USD and ZWG, the ZWG portion is converted to USD at the prevailing exchange rate on the day of payment. The combined USD equivalent is then taxed using the USD tax brackets. Our calculator's "Dual Currency" mode handles this conversion automatically.
Single-Currency Salaries: If you receive income in only one currency, select "Single Currency" mode and choose either USD or ZWG. Each currency has its own tax brackets and thresholds.
Frequently Asked Questions About ZIMRA PAYE
What is PAYE?
PAYE (Pay As You Earn) is the system used by ZIMRA to collect income tax from employed individuals. Under this system, employers deduct tax from employees' salaries before payment and remit it directly to ZIMRA. This ensures tax is collected at source, making compliance easier for both employers and employees.
How is a dual-currency salary (USD + ZWG) taxed?
Per ZIMRA regulations, if you receive income in both USD and ZWG, your ZWG portion is converted to USD at the prevailing exchange rate on the day of payment. The combined USD equivalent is then taxed using the USD tax tables. Use our "Dual Currency" mode to calculate this automatically—just enter your USD portion, ZWG portion, and the exchange rate.
What is the AIDS Levy?
The AIDS Levy is an additional 3% tax calculated on your PAYE tax amount (not your gross income). It was established under the AIDS Levy Act to fund the national HIV/AIDS response, including prevention programs, treatment, and support services. For example, if your PAYE tax is $100, your AIDS Levy would be $3.
What is the tax-free threshold in Zimbabwe?
The tax-free threshold is the amount of income you can earn before any tax is payable. Income below this threshold attracts 0% tax. The threshold is different for USD and ZWG currencies and is updated periodically by ZIMRA through statutory instruments. Check the tax tables above for current thresholds.
How can I reduce my tax liability legally?
You can reduce your taxable income through allowable deductions including: pension contributions (up to 15% of gross income), NSSA contributions, and medical aid contributions. Use the "Add tax-free deductions" option in our calculator to see how these affect your take-home pay.
Are these tax rates up to date?
Yes, our tax tables are based on the official ZIMRA 2026 tax rates as published in the Finance Act. We update them whenever ZIMRA announces changes through statutory instruments. The effective date of the current tax tables is shown at the top of the calculator.
Can I be paid in both USD and ZWG?
Yes, Zimbabwe's multi-currency system allows salaries to be paid in USD, ZWG (Zimbabwe Gold), or a combination of both. Per ZIMRA regulations, if you receive a dual-currency salary, the ZWG portion is converted to USD at the prevailing exchange rate and taxed using USD tables. Use our "Dual Currency" mode to calculate this correctly— simply enter both your USD and ZWG amounts along with the exchange rate.
What happens if my employer doesn't deduct PAYE?
Employers are legally obligated to deduct and remit PAYE. Failure to do so can result in penalties for the employer. If you suspect your employer is not deducting PAYE correctly, you should report this to ZIMRA. Ultimately, the tax liability remains with the employee, so it's important to verify your deductions.
Where can I find the official Income Tax Act?
The Income Tax Act Chapter 23:06 is the primary legislation governing income tax in Zimbabwe. It can be obtained from the Zimbabwe Legal Information Institute (ZimLII) or the Government Gazette. ZIMRA also publishes guides and interpretation notes on their official website at www.zimra.co.zw.
Disclaimer
This calculator is provided for informational purposes only and should not be considered as professional tax advice. Tax laws and rates are subject to change. For official guidance, please consult ZIMRA or a qualified tax professional. The calculations are based on the Income Tax Act Chapter 23:06 and current ZIMRA publications.