Fact-Check: Are Zimbabweans the most taxed people on earth?

Claim: A short video clip in which Economist and former Member of Parliament Eddie Cross is shown saying that Zimbabweans are the most taxed people on earth has been circulating on local social media platforms for weeks.

Cross, who was speaking at the 2025 CEO Roundtable, said Zimbabwe had 51 types of taxes while South Africa had seven only. In the same clip Cross also questioned why employers in the country were paying nine percent of salary bills to the Zimbabwe National Social Security Authority (NSSA), saying the pension fund was not functioning properly.

What is true or false about taxes?

Verdict: Zimbabwe has dozens of taxes. But its global taxes ranking is not so clear.

Does South Africa have seven taxes?

The South African Revenue Services’ publication, Taxation in South Africa, makes reference to 13 pieces of taxation legislation. Some of the taxes in the country include: Dividends Tax, Estate Duty, Income Tax, PAYE, Provisional Tax, Skills Development Levy and Transfer Duty, Carbon Tax, Disaster Management Tax, Securities Transfer Tax and Value Added Tax.

How many taxes are being paid in Zimbabwe?

In the last 45 years, Zimbabwean authorities have been making notable adjustments to the national tax regime to generate revenue.

An analysis of the local tax legislation (Finance Act, Income Tax Act, Customs and Excise Act, Capital Gains Tax Act, Value Added Tax Act, Stamp Duties Act and Revenue Authority Act) shows that Zimbabwe has dozens types of taxes but we could not conclusively establish Eddie Cross’s assertion that Zimbabweans are the most heavily taxed people in the world. Below is a list of 50 taxes gleaned from Zimbabwe’s taxation laws.

AIDS Levy
Automated Financial Transactions Act
Bookmakers Tax
Capital Gains Tax
Carbon Tax
Corporate Tax
Customs Duties
Demutualisation Levy
Domestic Minimum Top Up Tax
Excise duty on the sale of second-hand vehicles
Health Levy
Intermediary Money Transfer Tax (IMTT)
Levy on gross value of Lithium
Levy on imported dairy products
Levy on new cellphones
Livestock Development Levy
Mining Royalties
NOCZIM debt redemption levy
Non-residents Tax on royalties
Non-residents Tax on fees
Non-residents Tax on remittances
PAYE
Personal Income Tax
Petroleum Importers Levy
Plastic Carrier Bag Tax
Presumptive Tax
Profits Tax on mining
Property or Insurance Commission Tax
Rental and Development levy
Rental Income Tax
Residents tax on Interest
Shareholders Tax
Special Excise duty on airtime
Standards development fund
Sugar Tax
Surcharge on sale value of certain fast foods
Tax on emerging sectors
Tax on exercise of share options
Tax on Gross Revenue
Tax on non-executive directors’ fees
Tax on Specific Services
Taxation on emerging sectors
Tourism Levy
Tobacco Levy
VAT
Wealth Tax
Withholding Tax
Withholding Tax on betting
ZIMDEF training levy

Do Zimbabwean employers pay nine percent of their salary bills to NSSA?

Indeed, Pay As You Earn (PAYE) accounts for nine-percent of employers’ salary bill with 4.5-percent being deducted from the employee’s salary and a further 4.5% being the employer’s contribution.