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 tax-free threshold to ZWL 9,000,000; the adjustment of the annual tax bands as follows: up to ZWL 9,000,000 - 0% ZWL 9,000,001 to 27,000,000 - 20% ZWL 27,000,001 - 90,000,000 - 25% ZWL...