Zimbabwe Tax Calculators · WHT on Tenders
Withholding Tax on Tenders Calculator
10% withholding tax under s.80 of the Income Tax Act on tender awards where the supplier doesn't have a valid Tax Clearance Certificate. Calculator handles gross-down and gross-up.
Tender details
Procurement context: A government-procuring entity is required to verify the TCC online via ZIMRA's portal before signing a contract. A scanned PDF the supplier emails is not sufficient evidence of validity.
Step-by-step
1
Verify the TCC
Use ZIMRA's online TCC verification facility. Note the certificate number and expiry.
2
Apply WHT if no TCC
WHT = Tender value × 10%. The supplier receives the net.
3
Or gross-up
If the supplier insists on a fixed net: Gross = Net / 0.9.
4
Issue REV 5
Within 30 days, give the supplier a withholding-tax certificate.
5
Remit by the 10th
Pay over to ZIMRA via the WHT return.
Statutory anchors
- Income Tax Act [Chapter 23:06] — s.80, 17th Schedule
- Public Procurement and Disposal of Public Assets Act