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ZIMBABWE REVENUE AUTHORITY

PAY AS YOU EARN ( PAYE) FOREX TABLES FOR JANUARY TO DECEMBER 2012

from
from
from
from
from
from
from

8.21
32.80
65.58
163.94
245.91
327.88

to
to
to
to
to
to
and above

DAILY TABLE
Rates
8.20
multiply by
32.79
multiply by
65.57
multiply by
163.93
multiply by
245.90
multiply by
327.87
multiply by
multiply by

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

Deduct
Deduct
Deduct
Deduct
Deduct
Deduct
Deduct

1.64
3.28
6.56
14.75
27.05
43.44

from
from
from
from
from
from
from

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

to
to
to
to
to
to
and above

WEEKLY TABLE
Rates
57.69
multiply by
230.77
multiply by
461.54
multiply by
1,153.85
multiply by
1,730.77
multiply by
2,307.69
multiply by
multiply by

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

Deduct
Deduct
Deduct
Deduct
Deduct
Deduct
Deduct

11.54
23.08
46.15
103.85
190.38
305.77

from
from
from
from
from
from
from

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

to
to
to
to
to
to
and above

FORTNIGHTLY TABLE
Rates
115.38
multiply by
461.54
multiply by
923.08
multiply by
2,307.69
multiply by
3,461.54
multiply by
4,615.38
multiply by
multiply by

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

Deduct
Deduct
Deduct
Deduct
Deduct
Deduct
Deduct

23.08
46.15
92.31
207.69
380.77
611.54

from
from
from
from
from
from
from

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

to
to
to
to
to
to
and above

MONTHLY TABLE
Rates
250.00
multiply by
1,000.00
multiply by
2,000.00
multiply by
5,000.00
multiply by
7,500.00
multiply by
10,000.00
multiply by
multiply by

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

Deduct
Deduct
Deduct
Deduct
Deduct
Deduct

50.00
100.00
200.00
450.00
825.00
1,325.00

from
from
from
from
from
from
from

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

to
to
to
to
to
to
and above

ANNUAL TABLE
Rates
multiply by
multiply by
multiply by
multiply by
multiply by
multiply by
multiply by

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

Deduct
Deduct
Deduct
Deduct
Deduct
Deduct
Deduct

600
1,200
2,400
5,400
9,900
15,900

3,000.00
12,000.00
24,000.00
60,000.00
90,000.00
120,000.00

Example
If an employee earns
$10 per day
The tax will be calculated thus:
$10 x 20% -$1.64=
0.36

Example
If an employee earns
$300 per week
The tax will be calculated thus:
$300 x 25% -$23.08 =
$51.92 per week

Example
If an employee earns
$1 000 per fortnight
The tax will be calculated thus:
$1 000 x 30% -$92.31 =
$207.69 per fortnight

Example
If an employee earns
$6 000 per month
The tax will be calculated thus:
$6 000 x 35% -$450 =
$1 650 per month

Example
If an employee earns
$150 000 per year
The tax will be calculated thus:
$150 000 x 45% -$15 900 =
$51 600

Aids Levy is 3% of the individuals tax payable.

Head Office,
6th Floor,ZB Centre
Cnr 1st St/Kwame Nkrumah Ave
Harare
Tel: +263-4-758891-6
Fax: +263-4-773161
E-mails: pr@zimra.co.zw

CONTACT YOUR NEAREST ZIMRA OFFICE OR


Region 1
Region 2
1st Floor, Kurima Hse
Mhlahlandlela Bldng
89 Nelson Mandela Ave
Basch Street/10th Ave
Harare
Bulawayo
Tel: (04) 797676-80
Tel: (09) 883748
Fax: (04) 707400
Fax: (09) 68854
fharare@zimra.co.zw
fmhlbyo@zimra.co.zw

Region 3
ZIMRE Centre
Cnr Hughes St/S. Mazorodze Rd
Masvingo
Tel: (039) 64598
Fax: (039) 62064
fmasvingo@zimra.co.zw