The Zimbabwe Revenue Authority (ZIMRA) has issued Public Notice 9 of 2024, which provides an overview of the main tax changes introduced by Finance Act 2023 (Act No. 13 of 2023), which came into effect on 1 January 2024. The measures of the Act are generally in line with the 2024 Budget Statement, including the following:

• Changes in personal income tax, including:
  • an increase in the annual ta…