|
Details |
Reference |
Maximum amount allowed 2022 |
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Donations to National Scholarship Fund, National Bursary Fund and charitable trusts |
Sect 15(2)(r) |
There is no limit. |
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Contribution for equipment, construction, extension, maintenance of hospitals and procurement of drugs and equipment. |
Sect 15(2)(r1) |
The amount is limited to ZWL $50,000,000.00/ USD $100 000 per annum per taxpayer. |
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Contributions to a research institution |
Sect 15(2)(r2) |
The amount is limited to ZWL $50,000,000.00/ USD$100 000 per annum per taxpayer. |
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Contribution for equipment, construction/ extension, and maintenance of schools and procurement of books |
Sect 15(2)(r3) |
The amount is limited to ZWL$50,000,000.00/ USD$ 100 000 per annum per taxpayer. |
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Donations to the Public Private Partnership Fund |
Sect 15(2)(r4 |
The amount is limited to ZWL$25,000,000.00/ USD $50 000 per annum per taxpayer. |
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Donations to the Destitute Homeless Persons Rehabilitation Fund |
Sect 15(2)(r5) |
The amount is limited to ZWL$25,000,000.00/ USD $50 000 per annum per taxpayer. |
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Expenditure on attending Convention or Trade Mission |
Sect 15(2)w(i) Sect 15(2)w (ii) |
Amount incurred for attending not more than one convention or trade mission by a taxpayer in any one year of assessment limited to ZWL$1,250,000.00/ USD $2500 Where a partner is attending such convention or trade mission is a member of a partnership and the expenditure has been incurred by the partnership, the deduction shall be allowed in respect of one convention or trade mission for each partner to the extent of the expenditure incurred by the partnership in any one year of assessment limited to ZWL$1,800,000.00/ USD$ 3600 |
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Contribution to the maintenance of buildings, roads, bridges, sanitation works, water works, public parks, or any other utility amenity or item of infrastructure approved by the Min responsible for local government |
Sect 15(2)(kk) |
The amount is limited to ZWL$25,000,000.00/ USD $50 000 per annum per taxpayer. |