What is a mentally or physically disabled person’s tax credit?

It is a specified amount deducted from the income tax, which a taxpayer is chargeable, where it is proved to the satisfaction of the Commissioner that the taxpayer is mentally or physically disabled to a substantial degree, but is not blind. The tax credit has an effect of reducing the tax liability of a taxpayer.

Who qualifies for the credit?

A qualifying individual taxpayer or taxpayer’s child who is proved to the satisfaction of the Commissioner to be mentally or physically disabled to a substantial degree. A taxpayer can also claim the credit for his /her child who is blind.

What are the conditions to be fulfilled?

• The taxpayer should be ordinarily resident in Zimbabwe at any time in the period of assessment.
• The employee should get a letter from a specialist medical doctor, stating the nature and degree of disability and apply for a written directive from their nearest ZIMRA office.
• A person shall be regarded as being mentally or physically disabled if his disability is not of a temporary or transitional nature.

Can the tax credit be apportioned?

• No, the tax credit cannot be apportioned.

Is the tax credit transferable between spouses?

• Yes, the tax credit can be transferred between spouses.
• Any portion of a credit deductible in terms of subsection (1) or (2) which is not applied in reduction of the income tax with which a married person is chargeable shall be allowed as a deduction from the income tax with which his or her spouse is chargeable.

How much is the credit?

• The specified amount of credit to be deducted from the income tax payable by a qualifying taxpayer is $ USD 900 or 450 000ZWL per each year of assessment.