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Zimbabwe PAYE calculator
Work out PAYE, the AIDS levy, NSSA and every employer levy on a USD or ZWG salary — and see what the job actually costs, not just what lands in the bank.
Enter a salary. See the whole picture.
Most calculators stop at take-home pay. This one also shows the band-by-band working behind the tax and the statutory cost sitting on the employer’s side of the payslip.
A guide, not a payroll run. This calculator applies the standard monthly tax tables to a single salary. It does not deal with tax credits, benefits in kind such as housing, motoring or loans, terminal payments, bonuses taxed under the separate exemption, or split USD and ZWG remuneration — all of which change the answer.
Rates last reviewed 11 September 2026. Always confirm against the current ZIMRA tables before you file, and speak to us if the payroll matters.
The monthly PAYE bands, in full.
Zimbabwe taxes salaries progressively in six bands. The deduct column is ZIMRA’s shortcut: multiply monthly taxable income by the band rate, subtract the deduction, and you have the PAYE for the month.
| Monthly taxable income (USD) | Rate | Deduct | Tax at top of band |
|---|---|---|---|
| 0.01 – 100.00 | 0% | — | 0.00 |
| 100.01 – 300.00 | 20% | 20.00 | 40.00 |
| 300.01 – 1,000.00 | 25% | 35.00 | 215.00 |
| 1,000.01 – 2,000.00 | 30% | 85.00 | 515.00 |
| 2,000.01 – 3,000.00 | 35% | 185.00 | 865.00 |
| 3,000.01 and above | 40% | 335.00 | — |
| Monthly taxable income (ZWG) | Rate | Deduct | Tax at top of band |
|---|---|---|---|
| 0.01 – 2,800.00 | 0% | — | 0.00 |
| 2,800.01 – 8,400.00 | 20% | 560.00 | 1,120.00 |
| 8,400.01 – 28,000.00 | 25% | 980.00 | 6,020.00 |
| 28,000.01 – 56,000.00 | 30% | 2,380.00 | 14,420.00 |
| 56,000.01 – 84,000.00 | 35% | 5,180.00 | 24,220.00 |
| 84,000.01 and above | 40% | 9,380.00 | — |
The band you land in is highlighted automatically as you use the calculator above. Annual PAYE is the monthly table applied twelve times, not an annual table applied once — which is why a one-off bonus month is taxed harder than the yearly average suggests. Rates last reviewed 11 September 2026; always confirm against the current ZIMRA tables before filing.
NSSA: 4.5% from each side, up to a ceiling.
The Pension and Other Benefits Scheme is compulsory for employees between 16 and 65. Contributions are shared equally between employer and employee and stop growing once earnings pass the insurable ceiling.
Employee contribution
Deducted from the payslip each month and remitted with the employer’s share. It is an allowable deduction, so it reduces taxable income before PAYE is calculated.
Employer contribution
Paid by the business on top of gross salary. It never appears as a deduction on the payslip, but it is a real cost of employing the person.
Monthly insurable ceiling
Contributions are calculated on earnings up to the ceiling only, so the maximum employee contribution is USD 31.50 a month. The ZWG ceiling is the local-currency equivalent.
Everything else the payroll has to carry.
One of these is deducted from the employee. The rest are employer costs that never show on a payslip — and are the reason a USD 1,000 salary is never a USD 1,000 decision.
AIDS levy
Charged on the PAYE payable, not on gross pay, and remitted to ZIMRA together with the tax.
ZIMDEF
Manpower development levy on the gross wage bill, payable to ZIMDEF by the tenth of the following month.
Standards Development Fund
Levied on manufacturers’ wage bills and paid to the Standards Association of Zimbabwe. It does not apply to every employer.
APWCS workers’ comp
Accident Prevention and Workers’ Compensation Scheme premium, assessed by NSSA on the wage bill according to industry risk.
Also worth budgeting for: NEC dues where a National Employment Council covers your industry, and the ZIMRA due date itself — PAYE, the AIDS levy and NSSA are all payable by the 10th of the following month. Late remittance attracts penalties and interest that dwarf the amounts involved.
PAYE questions we answer every week
If your situation is not covered here, ask. Payroll errors compound quietly for years before ZIMRA finds them.
What is PAYE, and who is responsible for getting it right?
PAYE (Pay As You Earn) is the system under which an employer withholds income tax from a salary each month and remits it to ZIMRA. The legal obligation sits with the employer, not the employee — if too little is deducted, ZIMRA recovers the shortfall, penalties and interest from the business.
How is PAYE actually calculated?
Take gross remuneration, deduct allowable items such as NSSA and approved pension contributions to reach taxable income, then apply the monthly tax table. Tax is progressive: only the portion of income falling inside each band is taxed at that band’s rate. A 3% AIDS levy is then added to the PAYE figure, and the total goes to ZIMRA.
The working is shown line by line in the calculator above, so you can check it by hand.
What is the tax-free threshold?
USD 100 a month, or ZWG 2,800 a month, for monthly-paid employees. Below the threshold there is no PAYE — but NSSA is still deducted, so a payslip under the threshold is not a payslip without deductions.
Do pension contributions really reduce my tax?
Yes, up to a limit. NSSA and contributions to an approved pension or retirement annuity fund come off gross pay before the tax tables are applied. There is a statutory annual cap on the deduction; contributions above it still leave your pay but no longer reduce PAYE. The calculator flags this the moment you cross the line.
I am paid in both USD and ZWG. Which table applies?
Both. Each currency is taxed on its own table, and the tax-free threshold is apportioned between them rather than claimed twice. This is one of the most commonly botched calculations in Zimbabwean payroll and a frequent source of assessments — run this calculator for a rough feel, then have the split reviewed properly.
What does the employer pay on top of salary?
The 4.5% NSSA employer share, ZIMDEF at 1% of the wage bill, the Standards Development Fund at 0.5% where it applies, and an APWCS premium of roughly 2% to 11% depending on industry risk. NEC dues may apply on top. On a typical office salary that is around 7.5% to 8% above gross — the figure the employer panel above puts a number to.
When is PAYE due, and what happens if it is late?
PAYE, the AIDS levy and NSSA are all payable by the 10th of the month following deduction. Late payment attracts penalties and interest, and unremitted PAYE is treated seriously because the money was withheld from an employee on ZIMRA’s behalf. If you are behind, come to us before ZIMRA comes to you — the position is almost always cheaper to fix voluntarily.
How accurate is this calculator?
It applies the standard monthly tax tables correctly and shows its working. What it does not know about is your tax credits, benefits in kind (housing, motoring, loans), terminal payments, bonus exemptions or a split-currency payroll — each of which moves the number. Treat it as a well-informed estimate, not a payroll run.
Let us run the payroll instead.
Monthly PAYE and NSSA returns, ZIMDEF, payslips and a compliance calendar we keep for you — so the 10th stops being a deadline you have to remember.