ZIMBABWE REVENUE AUTHORITY

PAY AS YOU EARN ( PAYE) TABLES FOR JANUARY TO DECEMBER 2013

from from from from from from from

8.23 32.89 65.76 164.39 246.59 328.78

DAILY TABLE Rates to 8.22 multiply by to 32.88 multiply by to 65.75 multiply by to 164.38 multiply by to 246.58 multiply by to 328.77 multiply by and above multiply by WEEKLY TABLE Rates to 57.69 multiply by to 230.77 multiply by to 461.54 multiply by to 1,153.85 multiply by to 1,730.77 multiply by to 2,307.69 multiply by and above multiply by FORTNIGHTLY TABLE Rates to 115.38 multiply by to 461.54 multiply by to 923.08 multiply by to 2,307.69 multiply by to 3,461.54 multiply by to 4,615.38 multiply by and above multiply by MONTHLY TABLE Rates to 250 multiply by to 1,000 multiply by to 2,000 multiply by to 5,000 multiply by to 7,500 multiply by to 10,000 multiply by and above multiply by YEARLY TABLE Rates to 3,000 multiply by to 12,000 multiply by to 24,000 multiply by to 60,000 multiply by to 90,000 multiply by to 120,000 multiply by and above multiply by

0% 20% 25% 30% 35% 40% 45%

Deduct Deduct Deduct Deduct Deduct Deduct Deduct

Example If an employee earns $10 per day, the tax will be 1.64 calculated thus: 3.29 6.58 $10 x 20% -$1.64 = $0.36 per day 14.79 27.12 43.56 Example If an employee earns $300 per week , the tax will be 11.54 calculated thus: 23.08 46.15 $300 x 25% -$23.08 = 103.85 $51.92 per week 190.38 305.77 Example If an employee earns $1 000 per fortnight , the tax will be 23.08 calculated thus: 46.15 92.31 $1 000 x 30% -$92.31 = 207.69 $207.69 per fortnight 380.77 611.54 Example If an employee earns $6 000 per month , the tax will be 50.00 calculated thus: 100.00 200.00 $6 000 x 35% -$450 = 450.00 $1 650 per month 825.00 1,325.00 Example If an employee earns $150 000 per year , the tax will be 600 calculated thus: 1,200 2,400 $150 000 x 45% -$15 900 = 5,400 $51 600 9,900 15,900

from from from from from from from

57.70 230.78 461.55 1,153.86 1,730.78 2,307.70

0% 20% 25% 30% 35% 40% 45%

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from from from from from from from

115.39 461.55 923.09 2,307.70 3,461.55 4,615.39

0% 20% 25% 30% 35% 40% 45%

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from from from from from from from

250.01 1,000.01 2,000.01 5,000.01 7,500.01 10,000.01

0% 20% 25% 30% 35% 40% 45%

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from from from from from from from

0 3,001 12,001 24,001 60,001 90,001 120,001

0% 20% 25% 30% 35% 40% 45%

Deduct Deduct Deduct Deduct Deduct Deduct Deduct

NB: The earnings in the tables above are "taxable income" after exemptions have been excluded and deductions have been allowed. Aids Levy is 3% of the Individuals' Tax payable and it is mandatory. FOR MORE INFORMATION VISIT WWW.ZIMRA.CO.ZW OR CONTACT YOUR NEAREST ZIMRA OFFICE
2013 Zimbabwe Revenue Authority