Zimbabwe's Budget for 2015 was presented to parliament on 27 November 2014. Key proposed tax measures include:

Export Incentive

• Introducing lower corporate tax rates (CTR) for exporting manufacturers based on the percentage of manufacturing output exported as follows:
  • 20% CTR when 30% to 40% of output is exported
  • 17.5% CTR when 41% to 50% of output is exported
  • 15% CTR when greater than 50%…