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.

Sources

Zimbabwe Revenue Authority
South Africa Revenue Services

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