Zimbabwe Is The Most Taxed Country In Africa: Former Finance Minister Tendai Biti Slams Presumptive Taxes

Zimbabweans Paying 15 Different Taxes, Claims Former Minister Tendai Biti

Former Finance Minister Tendai Biti has claimed that Zimbabwe is the most taxed country in Africa, following the government’s introduction of new presumptive taxes.

Biti blasts Public Notice 51 of 2025

In a statement posted on his official X account on 9 September 2025, Biti criticised the measures contained in Public Notice 51 of 2025. He said these were a continuation of provisions already published in the Finance Act of 2024, which was gazetted on 24 October 2024.

Biti stated:

“Through Public Notice 51 of 2025 the regime has announced scales of presumptive taxes to be paid by various groups in the informal sector. The public notice is a mere restatement of punitive presumptive taxes published in the Finance Act of 2024.”

He went on to explain that the new system obliges a wide range of small businesses and individuals to pay taxes.

“The presumptive taxes now oblige informal traders, small scale miners, taxi cabs & omnibus operators, driving schools, hairdressers, cross border traders, bottle stores & restaurants to pay various taxes ranging from 10% of rentals to monthly fees of US$500 (approx. R9,400).”

“Absurd” charges for ordinary people

Biti described some of the requirements as unreasonable.

“Some of the rates are absurd. Hairdressers are obliged to pay US$5 (approx. R94) per chair per month with cross borders paying 20% of the Duty value of goods being imported. Zimbabweans are overtaxed.”

He highlighted that before the rebasing of the economy, the country’s tax levels were already excessive.

“Before the rebasing of the economy taxes were 30% of GDP, double Africa’s average, making Zimbabwe the most taxed African country.”

According to Biti, Zimbabweans face a wide range of taxes and levies every year.

“At any given time the average Zimbabwean pays annually at least 15 different types of taxes & levies that include PAYE, corporate taxes, IMMT, VAT, fuel levies, carbon taxes, AIDS levies, excise duties on alcohol & cigarettes, presumptive taxes, stamp duties, toll gates, vehicle licences, ZBC, customs duties, capital gains taxes, rates, NSSA to name a few.”

“Economy is bleeding”

Biti warned that the heavy tax burden leaves citizens with little disposable income, which in turn affects economic growth.

“High regressive taxes hit innocent working people who are left with little or no disposable income. Low disposable incomes underpin a crisis of under accumulation, the basis of any economic recession. Thanks to high toxic taxes, an artificially tight monetary policy & a mismanaged exchange rate this economy is bleeding.”

He argued that the country is “trapped in a vortex of self-induced policy contradictions where growth has been sacrificed on the altar of artificial stability.”

Calling for reforms, Biti added:

“Presumptive taxes like the IMMT must be scrapped. The answer to informality lies in growing a large formal economy that is inclusive. It lies in providing capital for start-ups & growth of SMEs. It lies in registration, data bases & digitisation, the kind of things de Soto wrote about 20 years ago. Presumptive taxes like all high taxes only lead to high levels of non-compliance through avoidance & evasion.”