The Digital Services Tax (DST) applies to revenues earned by multinational enterprises (MNEs) and large digital corporations. It applies to the provision of specific digital services to users in Zimbabwe.
The tax applies to companies that provide any of the following services to users in Zimbabwe:
Online intermediation platform services
Cloud computing services
Online gambling and gaming services
Social media services
Digital interface services (online marketplaces and platforms)
Data transmission and user data exploitation services
Standardised online teaching services
E-commerce services
Digital content services (streaming, downloads, and on-demand access)
Companies are liable for DST when they generate both:
annual global revenues of more than USD 200 million
annual revenues of more than USD 0.5 million from users in Zimbabwe
You will not be able to use this service if you do not have a Tax Identification Number (TIN) from the Zimbabwean Revenue Authority (ZIMRA).
If your company does not have a TIN, you can request one from ZIMRA.
You will need to tell us:
the Taxpayer Identification Number (TIN) your company uses to pay tax in Zimbabwe
your company name as registered on the TIN
name and contact details for the company officer who is registered on the TIN and will represent your company in Zimbabwe
You will also need to know the date your company met the DST revenue thresholds.
You can register if your company has met the thresholds, or is expected to meet them in the next 30 days.