PAYE / Employment income tax
USD PAYE bands: independently reported 2026 schedule; ZiG requires a separate table (USD / ZiG)
Up to USD 1,200 annually0% (reported 2026)
USD 1,201–36,00020% (reported 2026)
USD 36,001–72,00025% (reported 2026)
USD 72,001–120,00030% (reported 2026)
Over USD 120,00040% (reported 2026)
Employee deductions
NSSA pension and other benefits: 4.5% of covered insurable remuneration, subject to the prevailing insurable earnings ceiling (NSSA currently publishes USD 700 as a reference ceiling).
Employer contributions
NSSA: matching 4.5% within the contribution ceiling. Employer workers' compensation assessment varies by industry risk.
Other payroll considerations
AIDS Levy equals 3% of income tax payable after relevant credits. Zimbabwe uses USD and ZiG tax tables, and the 2026 USD thresholds published by private calculators are not uniform. Obtain the currently gazetted ZIMRA table before any payslip is processed.