Non-Resident Tax on Fees & Royalties Calculator Zimbabwe

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

Within 10 days of the date of payment (17th–19th Schedules, para 2), declared on the REV 5 withholding return.

4

Issue a withholding-tax certificate

Within 30 days, give the foreign supplier a withholding-tax certificate (17th Sched para 2(2)) so they can claim foreign tax credit at home.

Statutory anchors

  • Income Tax Act [Chapter 23:06] — s.30 (fees, 17th Sched), s.31 (remittances, 18th Sched), s.32 (royalties, 19th Sched)
  • VAT Act [Chapter 23:12] — imported-services rules
  • Double-tax treaty in force with the recipient's country