Navigating Zimbabwe’s 10% Export VAT Regime: A Strategic Guide for Exporters and Investors Overview. The landscape of export taxation in Zimbabwe has undergone a fundamental shift. Historically, export supplies were uniformly zero-rated (0%) under the Value Added Tax...
Theoretical and Empirical Analysis of the Benefit Principle within the Zimbabwean Tax System Author: Senior Fiscal Policy Analyst & Public Finance Specialist Date: September 2026 Subject: Public Finance, Taxation Theory, Fiscal Sociology, and Revenue...
Maximizing Revenue or Driving Informalisation? An Economic Deterrence Theory Analysis of the Zimbabwean Tax System A dive The Zimbabwean tax landscape presents a compelling paradox for fiscal economists and tax administrators. Despite the implementation of...
Taxation, Elasticity and Informalisation in Zimbabwe A Laffer Curve Analysis of Zimbabwe’s Revenue Mobilisation and the Mbare Cash Economy A Dive In recent years, Zimbabwe’s fiscal authority, the Zimbabwe Revenue Authority (ZIMRA), under the mandate of the Ministry of...
Presumptive Tax on Property Owners in Zimbabwe Analysis of the Income Tax Act, Finance Act and VAT Act Pre and Post-1 January 2026 The Fiscal Landscape and Public Anxiety The publication of Public Notice 51 of 2026 (supported by Public Notice 08 of 2026) by the...
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