🇿🇼

Zimbabwe Corporate Income Tax & QPD Calculator

Income Tax Act • ZIMRA 25.75% Effective Rate • 2% IMTT • Quarterly Payment Dates (QPD)

Calculate annual company income tax, AIDS Levy, Intermediated Money Transfer Tax (IMTT), and statutory provisional tax payment installments for Zimbabwean private limited companies (Pvt Ltd). Computes ZIMRA Corporate Tax (25%), 3% AIDS Levy (25.75% effective), and Provisional Tax QPD installments (10%, 25%, 30%, 35%) in US Dollars (USD).

$

Assessable net income after allowable deductions and capital allowances.

ZIMRA statutory corporate income tax schedules.

$

Estimated annual electronic transfers subject to 2% IMTT tax.

Under Section 37AA, corporate tax is paid in currency earned.

📊 Annual Corporate Tax Liability & QPD Calendar (USD)

Total Corporate Tax + AIDS Levy $0.00 Effective Rate: 25.75%
Estimated 2% IMTT Paid $0.00 Non-deductible transfer levy
Net Retained Profit $0.00 After Corporate Tax & IMTT
Taxable Net Profit: $0.00
Base Corporate Income Tax: $0.00
3% National AIDS Levy on Tax: $0.00
Electronic Transfer Tax (2% IMTT): $0.00
Total Business Tax Burden: $0.00

ZIMRA Provisional Tax (QPD) Payment Schedule

1st QPD (25 March) 10% of forecast $0.00
2nd QPD (25 June) 25% of forecast $0.00
3rd QPD (25 Sept) 30% of forecast $0.00
4th QPD (20 Dec) 35% of forecast $0.00

Statutory Notes: Corporate Taxation in Zimbabwe

  • Effective Corporate Rate: The base corporate tax rate is 25%. A 3% AIDS Levy is calculated on the assessed tax, resulting in an effective company tax rate of 25.75%.
  • Quarterly Payment Dates (QPD): Companies must file ITF 12B returns and remit provisional payments on four statutory dates: 25 March (10%), 25 June (25%), 25 September (30%), and 20 December (35%). Penalties and interest accrue on underestimations exceeding 10%.
  • Multi-Currency Tax Rule (Section 37AA): Corporate taxes must be settled in proportion to the currencies in which business revenue was received (USD vs Zimbabwe Gold).
  • IMTT (2%): Intermediated Money Transfer Tax is charged on electronic transfers and is non-deductible against corporate income tax.

📊 Zimbabwe Statutory Breakdown Matrix (ZIMRA, NSSA & Labour Act)

Statutory Component / Legal Deduction Item Calculated Amount (USD)
Primary Net / Statutory Payable Amount $0.00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Republic of Zimbabwe Statutory Specialist

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

Verified Profile & Methodologies →