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, > US$1,200/oz) | 5% |
| Gold (small-scale, first 0.5kg/month) | 1% |
| Platinum & PGMs | 7% |
| Diamonds | 10% |
| Lithium | 7% |
| Coal (all types) / coal-bed methane | 2% |
| Base metals (other than chrome) / industrial metals | 2% |
| Chrome | 5% |
Indicative as at 2026. Rates vary by SI and by category of producer; verify the current schedule before relying on the figure.
Statutory anchors
- Finance Act [Chapter 23:04] — Chapter VII s.37 & Schedule to Chapter VII (Rates of Mining Royalties)
- Mines and Minerals Act [Chapter 21:05] — s.245 (royalties)
- Income Tax Act [Chapter 23:06] — 37th Schedule (royalty returns & collection); s.15(2) (royalty deductibility)