Income Tax Act (Chapter 23:06) Thirteenth Schedule requires an employer to withhold and remit employees tax (PAYE) in accordance with the tax deduction tables as prescribed. The current tax tables are published by ZIMRA annually or periodically as may be necessary and can be downloaded using the link:

The tax tables make it easier for taxpayers to compute PAYE with examples indicated on each and every tax table.  The following are important as guidelines to pick the specific rates and withhold the correct amounts of PAYE:

  • • Currency
  • • Tax period
  • • Frequency
  • • Taxable income


For the year 2021, there are separate PAYE Tax Tables for Foreign Currency (USD) and Local Currency (ZWL$).  The currency of remuneration determines the Tax Table to be used by the taxpayer. Highlighted below are quick insights of the USD and ZWL$ tax tables:

1)         Foreign Currency (USD) Tax Tables for 2021 remained the same as year 2020

  • Tax Free Threshold remains at USD840 per annum or USD70 per month
  • Exempt Bonus USD320 per annum

2)         Zimbabwean Dollar (ZWL$) Tax Tables for 2021 have been amended

  • Tax Free Threshold is now ZWL$ 120,000.0 per annum or ZWL$ 10,000 per month
  • Exempt Bonus is now ZWL$25,000 per annum


The 2021 Tax tables were implemented with effect from 1st of January 2021.


The tax tables have daily, weekly, fortnightly, monthly and annual categories. The specific category to be used depends on the frequency of remuneration.




The specific tax bracket is supposed to be used under the selected category depending on the employee’s taxable income. It is thus important to accurately compute the taxable income from employment as guided by the relevant legislative provisions. 

Once the aforementioned indicators are applied correctly, one can go ahead to follow the examples shown on the right side of each tax table. For more information and illustrations, may you kindly click and download respective tax tables on the following links:

  1. Foreign Currency (USD) Tax Tables for 2021:
  2. Zimbabwean Dollar (ZWL$) Tax Tables for 2021:

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My Taxes, My Duties: Building my Zimbabwe!!



This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.