AIDS Levy in Zimbabwe (2026)
The AIDS levy is an additional tax charged on top of your income tax (PAYE) in Zimbabwe. It was introduced to fund the national HIV/AIDS response, treatment programs, and prevention initiatives across the country.
Current AIDS Levy Rate
| Tax | Rate | Applied On |
|---|---|---|
| AIDS Levy | 3% | Your PAYE (income tax) amount |
How AIDS Levy Is Calculated
- Calculate your gross monthly salary
- Calculate your PAYE using the progressive tax bands
- Subtract the PAYE tax credit ($1.84/month for USD)
- Multiply the resulting PAYE by 3% — that's your AIDS levy
Worked Example
For a gross salary of $960 USD per month:
| Step | Calculation | Amount |
|---|---|---|
| Gross Salary | — | $960.00 |
| PAYE (before credit) | Tax bands calculation | $218.00 |
| PAYE Tax Credit | Monthly credit | -$1.84 |
| PAYE (after credit) | $218.00 - $1.84 | $216.16 |
| AIDS Levy | $216.16 × 3% | $6.48 |
AIDS Levy at Different Salary Levels
| Gross Salary (USD) | PAYE | AIDS Levy (3%) |
|---|---|---|
| $100 | $0.00 | $0.00 |
| $300 | $38.16 | $1.14 |
| $500 | $88.16 | $2.64 |
| $700 | $138.16 | $4.14 |
| $960 | $216.16 | $6.48 |
| $1,400 | $348.16 | $10.44 |
| $2,100 | $593.16 | $17.79 |
| $3,000 | $953.16 | $28.59 |
Who Pays the AIDS Levy?
Every employee who pays PAYE (income tax) in Zimbabwe also pays the AIDS levy. If your income falls within the tax-free threshold (first $100/month), you pay no PAYE and therefore no AIDS levy.
Is AIDS Levy the Same as PAYE?
No. PAYE is the income tax itself — see our step-by-step PAYE guide to understand how it's calculated. The AIDS levy is an additional surcharge calculated as a percentage of your PAYE. They are separate line items on your payslip, but the AIDS levy depends on the PAYE amount.
History of the AIDS Levy
The AIDS levy was introduced by the Zimbabwean government to fund the National AIDS Trust Fund. It has been instrumental in financing:
- Antiretroviral therapy (ART) programs
- HIV testing and counselling services
- Prevention of mother-to-child transmission (PMTCT)
- Public awareness and education campaigns
- Support for orphans and vulnerable children
Frequently Asked Questions
Can I avoid paying the AIDS levy?
No. The AIDS levy is mandatory for all taxpayers who pay PAYE. It is automatically deducted by your employer along with your PAYE.
Is the AIDS levy deductible?
No. The AIDS levy is not tax-deductible. It is a final levy on your income tax amount.
Does the AIDS levy apply to companies too?
Yes. Companies also pay an AIDS levy of 3% on their corporate income tax. This page focuses on the employee/individual AIDS levy.
How do I see the AIDS levy on my payslip?
It should appear as a separate line item, usually labeled "AIDS Levy" or "AIDS Tax", after the PAYE deduction.
See how the AIDS levy, PAYE and NSSA contributions combine at different salary levels in our net salary examples. You can also view the full 2026 tax bands.
Calculate Your Net Salary →