ZIMRA inoshanda pasi peBazi reMari, Budiriro yeUpfumi neKusimudzirwa kweInvestment. Masisitimu ayo makuru anosanganisira Tax and Revenue Management System (TaRMS), Self-Service Portal (SSP), Fiscalisation Data Management System (FDMS) neTaxpayer Identification Number (TIN). Mitemo mikuru yemitero inosanganisira Income Tax Act, Value Added Tax Act, Capital Gains Tax Act neFinance Acts. Gore remitero rinowanzotanga musi wa1 Ndira kusvika 31 Zvita. Mutero unowanzobhadharwa nemari yakashandiswa pakutengeserana. Muna 2026, munhu anobhadhara mutero anowana mari inopfuura hafu yayo nemari yekunze anowanzoshandisa nzira ye50-50 yekuverenga mari yemuno neyemari yekunze. Mamwe masevhisi anopinzwa kubva kunze, zvinhu zvinotengeswa kunze uye masevhisi edhijitari anobatwa nemadhora ekuUnited States kana imwe mari yekunze yakatarwa. Vanhu vane mari yebasa vanowanzobhadhara kuburikidza nePay As You Earn (PAYE). Mushandirwi anobvisa PAYE pamberi pekubhadhara mari yasara uye anowanzotumira gwaro musi wa5 wemwedzi unotevera, ukuwo kubhadhara kuchifanira kuitwa musi wa10. Muna 2026, zvikamu zvemwedzi zvePAYE zvinowedzera zvichienderana nemari yemadhora ekuUnited States ndeizvi: 0% kusvika USD 100, 20% kubvisa USD 20 kubva paUSD 100.01 kusvika USD 300, 25% kubvisa USD 35 kubva paUSD 300.01 kusvika USD 1,000, 30% kubvisa USD 85 kubva paUSD 1,000.01 kusvika USD 2,000, 35% kubvisa USD 185 kubva paUSD 2,000.01 kusvika USD 3,000, uye 40% kubvisa USD 335 pamusoro peUSD 3,000. Zvikamu zvakaenzana muZimbabwe dollar ndeizvi: 0% kusvika ZWG 2,800, 20% kubvisa ZWG 560 kusvika ZWG 8,400, 25% kubvisa ZWG 980 kusvika ZWG 28,000, 30% kubvisa ZWG 2,380 kusvika ZWG 56,000, 35% kubvisa ZWG 5,180 kusvika ZWG 84,000 uye 40% kubvisa ZWG 9,380 pamusoro peizvozvo. AIDS Levy ye3% inoshandiswa pamutero wapera kuderedzwa nezvikwereti. Zvikwereti zvemari yekurapwa, vakwegura, mapofu nevanhu vakaremara zvinogona kuderedza mari inofanira kubhadharwa. Mari yebasa yakasanganiswa nemari dzakasiyana inoshandisa tafura yemadhora ekuUnited States, mutero wacho wogoverwa pakati pemari dzacho. Mari inowanikwa nemunhu kubva mukutengeserana kana kuisa mari inowanzobhadhariswa 25% pamwe neAIDS Levy ye3% pamutero wemari. Makambani nematirasti zvinowanzobhadhariswa mutero wemari we25%, zvichiita mwero wakabatanidzwa we25.75% mitemo yakasarudzika isati yaiswa. Makambani emigodhi anowanzoshandisa 25%, nepo ane special mining lease achishandisa 15%. Zvikurudziro zvinotenderwa zvinogona kuderedza mwero kana kupa mwero we zero kwekanguva. Mienzaniso inosanganisira vanoisa mari vane rezinesi, mapaki emaindasitiri akatenderwa, nzvimbo dzekushanya, special economic zones uye kugadzira zvinhu zvinotumirwa kunze kunokodzera. Mabhenefiti aya anoenderana nemvumo yakakodzera, basa racho nezvinodiwa zvekukodzera. Special economic zones dzinowanzova nemwero we zero kwemakore mashanu okutanga uye 15% pashure pacho; zvimwe zvirongwa zvine nguva nemwero zvakasiyana. Presumptive Tax inopa mari yakatarwa kana yakaverengwa kune mamwe mabasa madiki kana asina kunyoreswa zvakarongeka, panzvimbo yenzira yemutero wemari yakajairika. Mabasa anogona kubatwa anosanganisira zvifambiso, matekisi nemabhazi madiki, zvikoro zvekutyaira, kugera bvudzi, maresitorendi nezvitoro zvinotengesa doro, migodhi midiki, maindasitiri epamba nekutengeserana kusina kurongwa. Mari inoshanda inoenderana nebasa racho. Presumptive Rental Income Tax i15% yerendi mumamiriro akatarwa. Vanoita zvemitambo yemari vanowanzobhadhara 20% yemari yose yemwedzi yavanotambira, uye mutero wepunters i25% yemari yose inohwinwa. Intermediated Money Transfer Tax (IMTT) i1.5% pakutengeserana nemari yeZimbabwe uye 2% pakutengeserana nemari yekunze kubvira 1 Ndira 2026. Kubviswa kwayo pamutero kunoenderana nekunyoresa, kutevedzera mitemo uye zvinodiwa zvekushandisa fiscalisation kana zvichishanda. Value Added Tax (VAT) inoshanda pakutengesa kunobhadhariswa mutero. Mwero wakajairika i15.5% kubva 1 Ndira 2026. Mienzaniso yezvinotengeswa nemwero we zero inosanganisira zvinhu zvinotengeswa kunze, zvinhu zvakakosha uye zvinopinzwa pakurima. Zvinoregererwa zvinosanganisira mvura yemumba inopinda nemapaipi, mabasa emari, pekugara, dzidzo, zvifambiso zveveruzhinji nemabasa ekurapa. Bhizinesi rinowanzofanira kunyoresa kana kutengesa kunobhadhariswa mutero kukapfuura USD 25,000 kana chiyero chakaenzana mumwedzi gumi nemiviri. Category C inoshanda pachiyero cheUSD 240,000 uye Category D paUSD 120,000 kana mitemo yacho ichishanda. Bhizinesi rakanyoreswa chete ndiro rinogona kubhadharisa VAT. VAT yemari inoiswa muzvinhu zvinotengwa inowanzoda Fiscal Tax Invoice inoshanda kana invoice inotenderwa neFDMS; kubva muna 2026 ruzivo rwakakodzera runowanzotora otomatiki kubva kuFDMS kana TaRMS. Magwaro nemubhadharo weVAT zvinotevera chiziviso chinoshanda; hurongwa hwa2026 hunowanzoisa gwaro musi wa10 wemwedzi unotevera uye kubhadhara musi wa15, kunyange hazvo zvimwe zviri pakarenda yeZIMRA zvichiratidza zuva rinotevera. Chiziviso chazvino chenguva iyoyo ndicho chinotonga. Chinangwa chakabudiswa chekugadzirisa mari inodzoserwa yeVAT mazuva 30, asi chikumbiro chekudzoserwa chinoda marekodhi ose anotsigira. Bhizinesi rinowanzonyoresa kuZIMRA mukati memazuva 30 ratanga, nepo mushandirwi achiwanzonyoresa mukati memazuva 14. Kunyoresa kunopa TIN uye mukana weTaRMS kana SSP. Munhu anobhadhara mitero achitevedzera zvinodiwa anogona kuwana Tax Clearance Certificate otomatiki, inozivikanwa seITF263. Kana mubhadharo wekontrakiti wakasanganiswa ukasvika USD 1,000 kana kupfuura uye anofanira kubhadharwa akasapa ITF263 inoshanda, anobhadhara anowanzobvisa 30%; chitupa chinopiwa kune anobhadharwa chinonyora chikwereti chakanangana nemutero wemari. Mabhizinesi anochengeta mabhuku nemarekodhi muChirungu kwemakore matanhatu uye anoapa kuti ZIMRA iongorore kana atore mashoko. Vanobhadhara vane basa rekubhadhara kota vanoshandisa Quarterly Payment Dates (QPD). Kugoverwa kunowanzova 10%, 25%, 30% ne35%. Kwa2026, PN17 inonyora magwaro musi wa20 Kurume, 20 Chikumi, 20 Gunyana uye 15 Zvita, uye mubhadharo wokutanga musi wa25 Kurume. Karenda yakajairika yeZIMRA inonyora 25 Kurume, 25 Chikumi, 25 Gunyana ne20 Zvita. Musiyano uyu unoreva kuti chiziviso chepamutemo chazvino chenguva yacho chinofanira kuongororwa usati wabhadhara. Self-Assessment Return yegore inowanzofanira kuendeswa musi wa30 Kubvumbi wegore rinotevera. Kunonoka kuendesa kana kubhadhara kunogona kukonzera zvirango, mhindu nemukana wekupomerwa mhosva. Capital Gains Tax inowanzova 20% pamari inowanikwa pakutengesa chinhu chakawanikwa mushure ma22 Kukadzi 2019. Zvinhu zvakawanikwa zuva iroro risati rasvika zvinowanzotevera mutero we5% unoshandiswa. Mutemo wakasarudzika wa2026 unoshandisa mutero we20% pamari yose yekutengeserana kana masheya kana mugove uri musangano rine ivhu muZimbabwe zvichichinjiswa; mubhadharo unofanira kuitwa pasati papfuura mazuva 30 kubva pakuchinjiswa, nemadhora ekuUnited States kana imwe mari yekunze yakatarwa. Mutero wepasi rose unoenderana nekwakabva mari, kuvapo muZimbabwe, rudzi rwemubhadharo uye chibvumirano chemitero miviri kana chichishanda. Kubva musi wa1 Ndira 2026, permanent establishment inogona kuvapo panzvimbo yakatarwa kana mabasa akapfuura mazuva 90 pamwe chete mumwedzi gumi nemiviri. Mabasa ekuvaka, kuisa michina nekutarisa anogona kuita kuti permanent establishment ivepo kubva pazuva rokutanga rebasa. Kubhadhara kune vasiri vagari kunogona kuda kubvisirwa mutero, kusanganisira mugove wemari, mari yemanejimendi kana nyanzvi, mari yekodzero nemasevhisi anopinzwa kubva kunze. Mwero wakajairika wemari yevasingagari, kutumira mari nemari yekodzero i15%; migove yemari inowanzova 10% kumakambani akanyorwa uye 15% kune mamwe. Chibvumirano chinogona kuderedza kana kutsiva mwero wemumba. Zimbabwe ine zvibvumirano 19 zvemutero wemari zviri kushanda, saka nyika inogara anogamuchira mari nezvinodiwa zvechibvumirano zvinofanira kuongororwa. Mitemo yemitengo yekutengeserana pakati pemakambani ane hukama inoshandisa musimboti wemutengo wakajairika pamatransaction ari pakati pevanhu vane hukama uye pamatransaction ane permanent establishment isiri mugari. Gwaro retransfer pricing rinoperekedza gwaro remutero wemari. Zvinyorwa zvinotsigira zvinofanira kugadzirwa panguva imwe chete, kupiwa mukati memazuva manomwe kubva pakukumbira kwakanyorwa kweZIMRA uye kuchengetwa kwemakore matanhatu. Mapoka emakambani epasi rose ane mari inosvika EUR 750 million mumakore maviri pamakore mana apfuura anogona kubatwa nemitemo yemutero wepamusoro wepasi rose kana mwero wavo wakabatanidzwa uri pasi pe15%. Kushumwa kwenyika nenyika kunogonawo kushanda. Mumigodhi, mitemo ya2026 inosanganisira mutero we10% pazvinhu zve lithium, chrome ne antimony zvinotengeswa kunze zvisati zvagadzirwa, uye muripo we3% pamutengo wose wekutengesa kana kutumira kunze wemaminerari akatarwa akadai semarasha, lithium, black granite, quarry stone ne dimensional stone. Masevhisi edhijitari anoshandiswa muZimbabwe anogona kubatwa nemutero wakaparadzana wekubvisirwa pamubhadharo kana achipiwa nemunhu asiri mugari kuburikidza nemagetsi. Mienzaniso inosanganisira kutepfenyura mavhidhiyo, cloud services, software, mapuratifomu eartificial intelligence, e-hailing, zvinyorwa zvepamhepo neinternet yesatellite. Mabhangi, building societies, Reserve Bank of Zimbabwe, POSB, vanopa masevhisi ekubhadhara, mobile-money, makambani ekutumira mari nemasangano emicrofinance vanogona kushanda sevapindiri. Mwero wekubvisa unowanzova 15.5% kana mupi wekunze asina kunyoresa VAT, kana chikamu chemutero che3/23 kana mupi akanyoresa. Mupindiri anowanzotumira gwaro musi wa10 wemwedzi unotevera uye kubhadhara musi wa15. Mupi asiri mugari anowanzonyoresa paTaRMS yakarerutswa yemakambani epamhepo kana masevhisi akapfuura USD 25,000 mumwedzi gumi nemiviri, kuratidza mitengo ine VAT uye kushandisa ma invoice emari anotenderwa neFDMS. Zvinhu zvinopinzwa mumuviri, masevhisi anoitwa mumuviri uye kushandiswa kunze kweZimbabwe hazvibatanidzwi mumutemo uyu wemasevhisi edhijitari. Munhu anobhadhara mutero anogona kupikisa nekunyora mukati memazuva 30 kubva pakuongororwa kana sarudzo. ZIMRA inowanzova nemazuva 90 ekugadzirisa kupikisa; kana kupikisa kukasagadziriswa panguva iyoyo kunotorwa sokunge kwarambwa. Kukwidza nyaya kunogona kuenda kuSpecial Court for Income Tax Appeals kana High Court, zvichiteverwa neFiscal Appeals Court uye, panobvumidzwa, Supreme Court. Mutero wezvinhu zvinopinzwa, excise nemitero yemakanzuru zvinogonawo kukanganisa transaction, asi mwero nemabatirwo azvo zvinoenderana nechigadzirwa, transaction nesangano rine basa, kwete mutemo mumwe chete wemutero wemari.
Mitero muZimbabwe
Hurongwa hwemitero muZimbabwe hunobata mari inotambirwa nemunhu, purofiti yebhizinesi, mari yebasa, kushandiswa kwezvinhu, purofiti inowanikwa pakutengesa zvinhu, zvinhu zvinopinzwa munyika uye mimwe mibhadharo yekuyambuka miganhu. Zimbabwe Revenue Authority, inozivikanwa seZIMRA, inonyoresa vanobhadhara mitero, inounganidza mari, inoongorora marekodhi uye inobata kupikisa. Mabasa emitero anowanzobatanidza Taxpayer Identification Number, magwaro enguva nenguva, kubvisirwa mutero pamari, kubhadhara uye marekodhi anochengetwa kweanenge makore matanhatu.
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