Zimbabwe Targets Digital Services, Landlords, Kombi Operators & Gamblers In Sweeping New Tax Measures – Zimbabwe’s Finance Minister, Professor Mthuli Ncube, has unveiled a sweeping range of new tax measures under the 2026 National Budget, targeting everything from global streaming platforms like Netflix and Spotify to kombi operators, landlords, gamblers, and haulage truck companies.

Announcing the proposals on 27 November 2025, Ncube said the reforms are designed to ensure fairness, widen the tax base and capture revenue from sectors that have long operated “under fiscal shadows.”

New Digital Services Withholding Tax: Streaming & Online Payments To Cost More

One of the biggest announcements is the introduction of a Digital Services Withholding Tax, a levy applied to payments made to international online platforms. The tax will target what the Ministry of Finance described as “offshore digital platforms.”

Minister Ncube said the tax covers three key areas:

“e-hailing fees, online content charges and satellite-based internet access fees.”

This means Zimbabweans could soon pay more for subscriptions to global streaming services such as Netflix, Showmax, Disney+, YouTube Premium, and music platforms like Spotify and Apple Music. Ride-hailing services such as Uber and inDrive, and satellite internet services like Starlink, also fall under the tax.

The withholding tax will be automatically deducted by local banks and payment providers before money is sent out of the country. ZIMRA will rely on these institutions as “paying agents.”

ZIMRA Commissioner for Domestic Taxes, Misheck Govha, earlier warned that the tax authority intended to expand its reach to all digital operators.

“We have no one we are going to leave behind as far as registration is concerned, for those who are BNBs and inDrive,” he said.

IMTT Reduction For Local Currency — But USD Payments Remain At 2%

Ncube also announced a partial reduction of the controversial Intermediated Money Transfer Tax (IMTT), commonly known as the 2% tax.

The budget statement reads:

“Review of Intermediated Money Transfer Tax from 2% to 1.5% in order to promote use of local currency and lower transaction costs. IMTT on foreign currency transactions will be maintained at 2%.”

The decision defies a ZANU PF resolution passed in October 2025 calling for the scrapping of the tax altogether.

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Kombi Operators, Bus Companies & Truckers Moved To Self-Assessment

In another major shift, Ncube announced that several transport-sector operators will be migrated from Presumptive Tax to Income Tax under a Self-Assessment system, arguing that many currently avoid paying their fair share.

He said many operators continue to function:

“under fiscal shadows, characterised by tax evasion and avoidance.”

The following operators must now register with ZIMRA and submit full income tax returns:

Public service bus operators

Commuter omnibus operators with seating capacity above 25

Haulage truck operators

Commercial water vessel operators

Landlords, Tenants & Businesses Face Stricter VAT Compliance

Landlords and businesses operating from rented premises are also now under tighter monitoring. Treasury wants full VAT compliance and transparency on rental income and transactions.

Ncube said:

“In order to enhance Value Added Tax compliance, accuracy and transparency, I propose that legislation be amended to standard-rate goods and services produced from mixed supplies.”

Gambling Sector Hit Hard — Bookmakers Tax Raised From 3% To 20%

The booming gambling sector — which includes sports betting, lotteries and casinos — has also been targeted.

Ncube said the government has noted rapid growth in betting revenues, increasing 8–10% between 2023 and 2024, but warned that under-declaration and profit-shifting were rampant.

“To promote responsible behaviour and ensure fairness of the taxation system, I propose to extend the Bookmakers Tax to all licensed bookmakers, lotteries and casino operators.”

He further proposed a dramatic increase in the tax rate:

Bookmakers Tax rises from 3% to 20% of gross revenues

This will now be considered a final tax, meaning operators will no longer pay Corporate Income Tax

VAT Increase To 15.5%

Finally, VAT will increase by 0.5 percentage points, from 15% to 15.5%, with effect from 1 January 2026.