Zimbabwe/ 5.1 General legislation  

5.1.5 Tax laws

The main piece of legislation is the Income Tax Act 23:06. Depending with the capacity in which the artist is acting, they may be required to remit pay if they are employed (the employer withholds pay and remits it to the Zimbabwe Revenue Authority). Where the artist is working as an independent contractor they have to remit tax at the rate of 25% plus 3% AIDS Levy to ZIMRA for a tax clearance certificate. If an artist does not have a tax clearance certificate 10% withholding tax applies to them.

Foreign artist clearance

Promoters are required to charge 15% withholding tax on gross fees paid to non-resident performing artists, with effect from 1 January 2014. A foreign artist who comes to perform in Zimbabwe is required to get a tax clearance from ZIMRA and should submit the following for issuance:

  • Contract of engagement
  • Application letter from promoter
  • Letter from National Arts Council of Zimbabwe
  • Copy of passport(s) of the artist(s)
  • Proof of payment for the contract fee
  • Valid ITF 263 for the local promoter

Foreign artists also pay import taxes on creative professional materials and equipment.

In 2003, government gazetted a Statutory Instrument 136 of 2003 that allows artists to import musical, broadcasting, recording and PA Systems duty free. This has over the years changed the face of the arts and culture in Zimbabwe as it has led to growth of television programmes, theatre, films and music. However, the incentive is only for the importation of music instruments.


Chapter published: 07-04-2015


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