Zimbabwe Tax Calculators · NR Fees & Royalties
Non-Resident Tax on Fees & Royalties
15% statutory withholding tax on fees, royalties and remittances paid by Zimbabwean payers to non-residents — subject to treaty relief.
Payment details
Override if a tax-treaty rate applies.
VAT note: Imported services to a Zimbabwean recipient who is VAT-registered also attract VAT on imported services (reverse-charge). That's a separate tax from this withholding — both can apply.
Step-by-step
1
Identify the payment class
Fees for services rendered (technical / management / consultancy), royalties (use of IP), or remittances (e.g. branch profit transfers).
2
Apply the treaty rate if available
Many treaties cap fees and royalties at 5–10%. The supplier must produce a tax-residence certificate.
3
Withhold and remit
By the 10th of the following month, with a Non-Resident WHT return.
4
Issue REV 5
Within 30 days, give the foreign supplier a withholding-tax certificate so they can claim foreign tax credit at home.
Statutory anchors
- Income Tax Act [Chapter 23:06] — s.30 (royalties), s.31 (fees), 17th & 18th Schedules
- VAT Act [Chapter 23:12] — imported-services rules
- Double-tax treaty in force with the recipient's country