The Zimbabwe Revenue Authority has published the Finance No. 2 Act 2020 (Act No. 10 of 2020), which was promulgated on 31 December 2020. The Act contains the tax measures announced as part of the 2021 National Budget, which include the following:

• The introduction of a Cannabis Levy, chargeable on the value of exports at the following rates corresponding to the level of processing:
  • 10% on the …