ZIMRA Tax Tables - Mukanya Financial Services

ZIMRA 2025 PAYE Tax Tables

1. Main PAYE Tax Table (Monthly)

Taxable Income (ZWG)	Tax Calculation	Tax Deduction (ZWG)
Up to 2800	0% of taxable income	0
2800.01 – 8400	20% of amount above 2800.01	(Income – 3000) × 0.20
2800.01 – 28000	300.01 + 25% of amount above 2800.01	300.01 + (Income – 35.00) × 0.25
28000.1 – 56000	3,500 + 30% of amount above 28000.1	3,500 + (Income – 20,000) × 0.30
56000,1 – 84000	6,500 + 35% of amount above 56000,1	6,500 + (Income – 30,000) × 0.35
56000,1 – 84000	13,500 + 40% of amount above 56000,1	13,500 + (Income – 50,000) × 0.40
Above 84000	33,500 + 45% of amount above 84000	33,500 + (Income – 100,000) × 0.45

2. Tax Credits (Monthly)

Credit Type	Amount (ZWG)	Notes
Basic Personal Credit	3,000	Available to all employees
Additional Dependent Credit (per child)	1,500	Max 3 children
Disability Credit	2,000	With valid medical certificate

3. Presumptive Tax (Informal Sector)

Sector	Monthly Tax (ZWG)	Notes
Hair Salon (1 chair)	800	Per chair
Hair Salon (2-3 chairs)	1,500	Per salon
Vendor (Small)	500	Per month
Vendor (Medium)	1,200	Per month
Vendor (Large)	2,500	Per month
Artisanal Miner	3,000	Per month

4. Other Deductions

Deduction Type	Rate	Notes
AIDS Levy	3% of gross tax	Calculated after tax credits
NSSA	4.5% of pensionable salary	Capped at pensionable salary of 7,000

Notes:

These tables are based on projected rates for 2025 and may be subject to change by ZIMRA.
Taxable income is calculated after deducting approved retirement contributions up to the statutory limit.
Medical aid contributions are tax-deductible up to approved limits.
Employers are required to remit PAYE deductions by the 10th of the following month.
Penalties apply for late payments or incorrect returns.