Zimbabwe Tax Calculators · Mining Royalties
Mining Royalties Calculator
Royalty rates by mineral on gross sale value, payable to ZIMRA in addition to corporate income tax.
Mineral & sales
FOB value of mineral sales for the period.
Form of payment: Gold royalties on monetary gold are partly paid in physical gold (50%) and partly in cash. Other minerals are paid in cash.
Royalty rate quick-reference
| Mineral | Royalty |
|---|---|
| Gold (large-scale) | 5% |
| Gold (small-scale) | 3% |
| Platinum & PGMs | 7% |
| Diamonds | 10% |
| Lithium | 5% |
| Coal | 1% |
| Base metals | 2% |
Indicative as at 2026. Rates vary by SI and by category of producer; verify the current schedule before relying on the figure.
Statutory anchors
- Mines and Minerals Act [Chapter 21:05]
- Income Tax Act [Chapter 23:06] — mining-specific provisions
- Finance Act 2026 — current royalty schedule