Income Tax Act [Chapter 23:06]

The Income Tax Act [Chapter 23:06] governs the levying, calculation and collection of income tax in Zimbabwe, covering exemptions and allowable deductions, taxation of shareholders, interest, fees, remittances and royalties, self-assessment and return-filing obligations, special provisions for cross-border and international transactions, and a range of specific levies including presumptive tax, intermediated money transfer tax and non-executive directors' fees tax. NANGO shares this legislation as a resource for member organisations, particularly around understanding exemptions relevant to non-governmental and non-profit entities and staying informed of their tax compliance obligations under Zimbabwean law. Members are encouraged to review the Act, available in full below, and to seek professional tax advice where specific application to their organisation is unclear.