Expatriate employees and foreign consultants

02/06/2025

Foreign consultants in Zimbabwe are taxed at business rates (25.75%) and payments to offshore consultants have a withholding tax of 15%.
Foreign employees have PAYE deducted based on set tax brackets, with employers responsible for correct deductions.
Zimbabwe uses a Final Deduction System (FDS) for PAYE, generally absolving employees from submitting annual tax returns, except in certain cases like expatriate employees.
The top tax bracket has been reduced to 40%, with a combined overall top rate of 41.20% including the AIDS levy.
Different tax tables apply for earnings in RTGS dollars and USD, with Zimbabwe earnings converted to USD for tax calculations.
Expatriates and consultants are taxable from the time they are contracted to work in Zimbabwe, taking Double Tax Treaties into account.