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Zimbabwe

Ncube presents belt-tightening budget then miners with an extra gold tax as growth slumps

As clandestine mining operations step up production and smuggling, government seeks to benefit from record prices with 10% levy

President Emmerson Mnangagwa’s government will introduce a new royalty structure for gold mining companies from 1 January in a bid to cash in on prices exceeding US$4,000 per ounce.

The new royalties were unveiled by Finance Minister Mthuli Ncube during his presentation of a belt-tightening budget on 27 November. The government will impose a levy of between 3% and 10% on miners, depending on the price. Any gold worth more than $2,500 per ounce will be hit with the 10% tax.

The move to squeeze more revenue out of the mining sector, which already accounts for approximately 12% of GDP and more than 80% of exports, is designed to offset lower than expected economic growth of 5% in 2026, down from a previous forecast of 6.4%. (AC Vol 66 No 20, State capture threatens mining reforms).

Ncube promised to reduce the budget deficit to 0.2% by raising just $105.9 million less in revenue than the $9.5 billion in planned spending. That means increasing VAT by 0.5% to 15.5% and imposing a new Digital Services Withholding Tax on all payments to offshore platforms such as e-hailing apps, online content providers and satellite internet.

The government has also expanded those who can legally own gold to include authorized dealers, the national refinery and individuals with certified bars. Increasing the supply of gold in circulation could give ballast to the value of Zimbabwe’s gold-backed ZiG currency (Dispatches, 22/4/25, Backed by gold, the ZIG is still heading ‘for extinction’). Tax on ZiG transactions will also be reduced in a bid to encourage greater use of it.



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