Zimbabwe: Review of ZWL PAYE tax tables

Zimbabwe: Review of ZWL PAYE tax tables

As per the Public Notice No. 51/2023, issued on 10 August 2023, the Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued taxpayers that the Minister of Finance and Economic Development has reviewed local currency employment tax bands and tax rates with effect from 01 August 2023 in a bid to provide relief to taxpayers.

The tax tables applicable for the period 1 August to 31 December 2023 are as follows:



  1. The changes apply to the local currency tax table only and the USD tax tables remain the same.
  2. PAYE remains payable in local currency for remuneration in local currency, and in foreign currency for remuneration in foreign currency or where there is a combination of foreign and local currency.
  3. Credits and allowable deductions limits applied on calculation of PAYE remain the same as no changes were made.
  4. Annual Table refers to the period 1 August to 31 December 2023.

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