Zimbabwe
Trade/profession income under progressive rates up to 40% plus a 3% AIDS levy (~41.2% effective), not capital gains. The trader self-assesses with quarterly provisional payments; ZIMRA has specifically called on crypto/online earners to declare income.
Self-employment / trade or profession income under the Income Tax Act; ordinary income via self-assessment, not capital gains.
Progressive PIT up to 40% (top band above USD 36,000/yr) plus a 3% AIDS levy (~41.2% effective); tax payable in the currency of receipt (USD or ZiG).
NSSA applies to employment; self-employed independent traders are generally outside mandatory NSSA, registering with ZIMRA as individuals in trade.
Self-assessment with quarterly provisional tax (QPDs); register a personal TIN and file annual returns. VAT registration if turnover exceeds USD 40,000.
No specific crypto statute, but in 2026 ZIMRA publicly urged online earners and crypto traders to declare and pay tax; USDC payouts are ordinary income at receipt.