Zimbabwe · USD · Reference
Zimbabwe USD Tax Tables 2026
- Tax year:
- 2026
- Effective:
- 1 January 2026 – 31 December 2026
- Currency:
- USD — these are the US dollar tables
- Source:
- Zimbabwe Revenue Authority (ZIMRA); contribution figures from the National Social Security Authority (NSSA)
- Last verified:
- 27 June 2026
PAYE bands (monthly taxable income, USD)
| Monthly income | Rate | Subtract |
|---|---|---|
| $0 – $100 | 0% | — |
| $100.01 – $300 | 20% | $20 |
| $300.01 – $1,000 | 25% | $35 |
| $1,000.01 – $2,000 | 30% | $85 |
| $2,000.01 – $3,000 | 35% | $185 |
| Above $3,000 | 40% | $335 |
Zimbabwe does not stack brackets the way South Africa does. Instead, PAYE is calculated as taxable income × the band rate, minus the fixed amount in the “Subtract” column. The subtraction is what accounts for the lower rates charged on the earlier part of the income, so the result is still progressive.
No PAYE is payable on the first $100 of monthly taxable income.
AIDS levy
| Item | Value |
|---|---|
| Rate | 3% of the PAYE payable |
| Charged on | The tax itself, not on income |
Because the levy applies to the tax rather than to income, it lifts the effective top rate from 40% to about 41.2%.
NSSA — National Social Security Authority
| Item | Value |
|---|---|
| Employee contribution | 4.5% of insurable earnings |
| Employer contribution | 4.5% of insurable earnings |
| Monthly insurable earnings ceiling | $700 per month |
| Maximum monthly contribution | $31.50 per month (each side) |
| Treatment for tax | Pre-tax — deducted before PAYE is calculated |
The insurable-earnings ceiling is gazetted periodically and can change during the year.
How the calculation works
The order of operations is:
- Deduct NSSA from gross pay. This is a pre-tax deduction, so it reduces the income PAYE is calculated on.
- Find the band the remaining amount falls into, multiply by that band’s rate, and subtract the band’s fixed amount. The result is PAYE, never less than zero.
- Add the AIDS levy at 3% of that PAYE figure.
- Net pay is gross less PAYE, the AIDS levy and NSSA.
These are the USD tables. Pay in ZiG (Zimbabwe Gold) is taxed under a separate set of tables that are not covered here.
Our methodology page explains how these figures are sourced and verified, and the calculator applies them to a specific salary.