ZIMRA PAYE Tax Tables 2026 (USD and ZiG): Rates, AIDS Levy and Examples

ZIMRA PAYE for 2026 in US dollars is 0% on the first US$100 a month, then 20%, 25%, 30%, 35% and 40% on higher bands, with the top 40% rate starting above US$3,000. In ZiG (ZWG), the tax-free amount is ZWG 2,800 a month and 40% applies above ZWG 84,000. A 3% AIDS levy is added to the PAYE. On a salary of US$1,000, PAYE is US$215 plus US$6.45 AIDS levy. These are ZIMRA's January–December 2025 tables. Neither the 2026 National Budget nor the July 2026 Mid-Term Review changed personal income tax, so they still apply in 2026.

ZIMRA PAYE tax tables 2026: USD (monthly)

Plus AIDS levy: 3% of the PAYE.

Source: ZIMRA PAYE foreign currency tax tables, January to December 2025, the latest USD tables on ZIMRA's tax tables page as of October 2026.

ZIMRA PAYE tax tables 2026: ZiG / ZWG (monthly)

Plus AIDS levy: 3% of the PAYE.

Source: ZIMRA ZWG tax tables, 1 January to 31 December 2025.

Are there new ZIMRA tax tables for 2026?

No. As of October 2026, ZIMRA's tax tables page still lists the 2025 USD and ZWG tables as the latest. The 2026 National Budget, presented on 27 November 2025, focused on VAT, IMTT and corporate measures and left PAYE bands alone, according to Lucent's 2026 budget tax summary. The 2026 Mid-Term Budget Review on 30 July 2026 also left personal income tax unchanged; Lucent's mid-term analysis says "personal income taxes held steady".

Some websites publish "2026 tables" with different band edges (for example, 25% up to US$700). Those don't match anything ZIMRA has published. If your payroll uses them, PAYE will be wrong.

How to calculate PAYE in Zimbabwe with the ZIMRA tables

ZIMRA's tables use a shortcut: find your band, multiply your whole income by that band's rate, then subtract the "deduct" amount. Then add 3% of the tax for the AIDS levy.

ZIMRA's own USD example: an employee earning US$1,800 a month is in the 30% band.

1. US$1,800 × 30% = US$540
2. US$540 − US$85 = US$455 PAYE
3. AIDS levy: US$455 × 3% = US$13.65
4. Total tax: US$468.65, leaving US$1,331.35

ZIMRA's own ZWG example: an employee earning ZWG 18,000 a month is in the 25% band.

1. ZWG 18,000 × 25% = ZWG 4,500
2. ZWG 4,500 − ZWG 980 = ZWG 3,520 PAYE
3. AIDS levy: ZWG 3,520 × 3% = ZWG 105.60
4. Total tax: ZWG 3,625.60, leaving ZWG 14,374.40

The "deduct" figure gives the same answer as taxing each slice of income at its own rate. It just saves you working through every band.

USD PAYE and net pay at common salaries

"Pay after tax" is before NSSA, pension, medical aid or any other payroll deductions.

ZiG PAYE and net pay at common salaries

Weekly, fortnightly, daily and annual ZIMRA tables

If you're paid weekly or fortnightly, ZIMRA has separate tables with the same rates and proportionally smaller bands. In US dollars:

For ZWG, the annual table runs from ZWG 33,600 tax-free to 40% above ZWG 1,008,000. Use the table that matches how often you're paid. Applying the monthly table to a weekly wage overstates the tax-free amount.

USD vs ZiG tax: which table applies to you?

The table follows the currency you're paid in. A salary paid in US dollars is taxed with the USD table and the tax is paid in US dollars. A ZiG salary uses the ZWG table. If your salary is split between the two currencies, ask your payroll office how the split is taxed before you check your payslip against these tables.

The two tables aren't kept in line with the exchange rate. The ZWG bands haven't moved since January 2025, so the ZiG tax-free amount and bands are worth less in dollar terms whenever the ZiG weakens. If you're paid in ZiG and your salary is raised to keep up with prices, more of it lands in the higher bands.

Common ZIMRA PAYE mistakes

• Forgetting the AIDS levy. Many quick calculations stop at PAYE. The 3% AIDS levy is on top: US$6.45 extra on a US$1,000 salary.
• Using unofficial "2026" tables. Check the band edges against ZIMRA's: US$100, US$300, US$1,000, US$2,000, US$3,000.
• Using the wrong period table. Weekly and fortnightly workers have their own bands.
• Mixing currencies. A USD salary taxed on the ZWG table (or the other way round) gives a meaningless result. And if you're self-employed rather than salaried, the document that matters most is your ITF263 tax clearance.

Once your salary lands, moving it costs more again: sending US dollars on EcoCash costs 1.3% plus 2% IMTT. See our guide to EcoCash charges in Zimbabwe. For how neighbouring countries tax salaries, compare PAYE in Zambia, where the top 37% rate starts above K9,200, and PAYE in Malawi, which removed its 25% band in December 2025. Namibia, by contrast, lets pension contributions reduce PAYE; see PAYE in Namibia. More Zimbabwe guides are on our Zimbabwe page.

Frequently asked questions

What is the tax-free threshold in Zimbabwe for 2026?

US$100 a month (US$1,200 a year) for US dollar salaries, and ZWG 2,800 a month (ZWG 33,600 a year) for ZiG salaries. These come from ZIMRA's 2025 tables, which remain in use for 2026.

How much PAYE do I pay on US$1,000 in Zimbabwe?

US$215 PAYE (US$1,000 × 25% − US$35), plus a US$6.45 AIDS levy, so US$221.45 in total. That leaves US$778.55 before NSSA and other deductions.

What is the AIDS levy in Zimbabwe?

3% of the PAYE you owe, not 3% of your salary. If your PAYE is US$455, the AIDS levy is US$13.65.

What is the highest PAYE rate in Zimbabwe?

40%. It applies to US dollar income above US$3,000 a month and to ZiG income above ZWG 84,000 a month. With the AIDS levy, the top marginal rate is effectively 41.2%.

Has ZIMRA released 2026 tax tables?

As of October 2026, no. ZIMRA's tax tables page still shows the January–December 2025 USD and ZWG tables. The 2026 budget and July 2026 mid-term review didn't change personal income tax, so those tables still apply.

How do I use the "deduct" column in the ZIMRA tax table?

Find the band your income falls in, multiply your whole income by that band's rate, and subtract the deduct amount. For US$1,800: 1,800 × 30% = 540, minus 85 = US$455 PAYE. Then add 3% for the AIDS levy.