Zimbabwe Tax Calculators · VAT Apportionment
VAT Apportionment Calculator
Compute recoverable input VAT for businesses making both taxable (15.5% / zero-rated) and exempt supplies. Includes the de minimis test under the VAT Act.
Your supplies and inputs
Use values for the VAT period (typically a month). All figures VAT-exclusive.
Input VAT incurred
100% recoverable.
0% recoverable.
Apportioned by the supplies ratio.
How apportionment works
1
Compute the supplies ratio
Ratio = Taxable ÷ (Taxable + Exempt)
2
Apply the de minimis test
If taxable use of mixed inputs is ≥ 90%, claim 100% of the mixed input VAT (s. 16(1) proviso (a)). Direct-exempt input VAT stays non-deductible.
3
Direct attribution
Input VAT directly tied to a taxable supply: 100% claim. Tied to an exempt supply: 0%.
4
Apportion mixed
Mixed input VAT × supplies ratio = recoverable.
5
Annual adjustment
At year-end, redo the apportionment with full-year supplies and adjust monthly claims if material.
Statutory anchors
- VAT Act [Chapter 23:12] — ss. 16, 17 (apportionment)
- VAT (General) Regulations — SI 273/2003