Zimbabwe's 2026 Tax Measures Include Changes for Mining, Increase VAT Rate, Digital Services Tax, and Others

Zimbabwe has implemented several tax measures as part of the National Budget for 2026, which were enacted through the Finance Act 2025 (Act No. 7 of 2025) on 29 December 2025. Some of the main tax 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, with the reference price determined using:
    • the monthly average London Metal Exchange (LME) cash price;
    • the monthly average Fastm…