Zimbabwe's Ministry of Finance has published the National Budget for 2026, which was delivered by Minister of Finance Mthuli Ncube on 27 November 2025. Some of the main tax (revenue) measures are summarized as follows:
- Several mining-related measures:
- the introduction of the quoted price method as the primary transfer pricing rule for mineral exports;
- the revision of the gold royalty rates based on the price per ounce:
- USD 0 to 1,200 per ounce - 3% royalty rate
- USD 1,201 to 2,500 per ounce …