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AfriTaxCalc

US$25,750.00 for the year

Workings

Company tax calculator

Work out a Zimbabwean company's income tax and AIDS levy for 2026, in US dollars or ZiG, and what to pay on each quarterly payment date.

25% plus the AIDS levy at 3% of the taxChecked against ZIMRA · 23 October 2026

Income tax and AIDS levy for the year

US$25,750.00

On taxable income of US$100,000.00, the company pays US$25,000.00 of income tax at 25% and an AIDS levy of US$750.00: US$25,750.00 in all, 25.75% of it.

Effective rate
25.75%
Profit after tax
US$74,250.00
First payment due
25 March 2026

Your company

Currency

Profit after allowable deductions, before tax. If the company made a loss, enter 0.

For a year ending 31 December 2026. Updates as you type. Nothing leaves your browser.

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Workings

Taxable incomeUS$100,000.00
Income tax at 25% [1]25% × US$100,000.00US$25,000.00
AIDS levy at 3% of the tax [1]3% × US$25,000.00US$750.00
Total for the yearUS$25,750.00

Uses ZIMRA's 25% company rate, the AIDS levy at 3% of the tax, and ZIMRA's quarterly payment dates. Checked 23 October 2026; see the numbered sources. Estimates for guidance only, not tax or financial advice.

How company tax is worked out

A Zimbabwean company or trust pays income tax at 25% of its taxable income. The AIDS levy is then added at 3% of that tax, not of the profit, so the total is 25.75% of taxable income. The rate is the same whether the company reports in US dollars or ZiG, and the Finance Act 7 of 2025 left it unchanged for 2026.

Quarterly payment dates

Companies pay their tax during the year in four instalments, on an estimate of the year’s tax: 10% by 25 March, 25% by 25 June, 30% by 25 September and 35% by 20 December. The return (ITF 12C) is due four months after the year-end. In 2026, 20 December is a Sunday: check ZIMRA’s public notice for the year.

What it doesn’t cover

The calculator uses the standard rate for a year ending 31 December 2026. Special rates (for some exporting manufacturers, licensed investors, special economic zones and mining) and other year-ends aren’t included: see ZIMRA’s corporate tax rates page. Start from taxable income, which is the accounting profit adjusted for tax; a loss is carried forward rather than taxed.