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2021 National Budget Highlights

2021 National Budget Highlights

The Finance Minister Mthuli Ncube presented the 2021 National Budget yesterday and here are some of the major highlights from the budget themed Building Resilience and Sustainable Economic Recovery:

  1. The economy is expected to rebound by 7.4% in 2021 from a consecutive 2-year downturn
  2. 150 000 formal jobs lost due to the COVID-19 pandemic are expected to be recovered
  3. Year on year inflation is projected to reach 9% by the end of 2021
  4. PAYE tax-free threshold reviewed from ZW$5000 to ZW$10 000
  5. IMTT (2% Tax) tax-free threshold from ZW$300 to ZW$500
  6. Youth Employment Tax Credit reviewed from ZW$500 to ZW$1500
  7. Bonus Tax-Free Threshold revied from ZWL$5 000 to ZWL$25 000 effective 1 November 2020.
  8. Excise Duty on Tobacco and Alcoholic Beverages reviewed upwards
  9. Cannabis Levy, chargeable on the value of exports, at varied rates ranging from 10 to 20% in line with the level of processing introduced.
  10. Govt Introduces a simplified tax regime for self-employed professionals.
  11. Suspension of Powdered Milk & Ring-fenced quantities of raw Cheese for the Dairy Industry extended.
  12. Duty suspended on motor vehicles imported by Safari Operators and buses for Tour Operators
  13. Suspension of Duty on Cross-Border Luxury Coaches extended
  14. Rebate of Duty on raw materials imported under the Shoe Manufacturers Rebate
  15. Rebate of Duty on Fertiliser Manufacturers

The government further made promised to do the following:

  • Strict observance of the Budget and Public Finance Management Act rules
  • Borrowing only for the budgeted expenditures and through market-based operations
  • No more recourse to Central Bank overdraft and other windows
  • Gradual reduction of the wage bill
  • Continuous review and rationalisation of public service posts;
  • Rolling out of PFMS controls to all departments and local levels;
  • Adherence to new Procurement Act rules
  • Limit subsidies to those that are targeted and accommodated in the Budget;
  • Complete migration of the Public Service Pension scheme from Pay-As-You-Go- pension to
    funded Pension Scheme
  • Continue strengthening taxation systems.

Source: 2021 National Budget Highlights final

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