Add VAT to a tax-exclusive price, or extract the VAT element from a tax-inclusive total. The standard Zimbabwean VAT rate is 15.5%, with zero-rated and exempt categories handled separately.
Pick the mode that matches what you have. Both arrive at the same VAT figure.
Reminder: Zero-rated supplies (s. 10 VAT Act) attract VAT at 0% but allow input-tax credit. Exempt supplies (s. 11) attract no VAT and allow no input-tax credit. Don't confuse them.
If your figure is before VAT, you're adding. If your figure is after VAT (the till total), you're extracting.
Multiply the exclusive amount by the rate.
VAT = Exclusive × 0.155 · Inclusive = Exclusive × 1.155
Divide the inclusive amount by 1 plus the rate, then multiply by the rate. The shortcut: the VAT fraction at 15.5% is 15.5 / 115.5 or 31/231.
VAT = Inclusive × 15.5 / 115.5
Till total USD 1,155 inclusive of 15.5% VAT.
VAT = 1,155 × 15.5/115.5 = USD 155.
Exclusive = 1,155 − 155 = USD 1,000.
| Supply type | Rate | Input claim? |
|---|---|---|
| Standard-rated goods & services | 15.5% | Yes |
| Zero-rated (e.g. exports, basic foods listed) | 0% | Yes |
| Exempt (e.g. financial services, residential rent) | — | No |
| Out-of-scope (no taxable supply) | — | No |