Details

Reference

    Maximum amount allowed 2021

Donations to National Scholarship Fund, National Bursary Fund and charitable trusts

Sect 15(2)(r)

There is no limit.

Contribution for equipment, construction, extension, maintenance of hospitals and procurement of drugs and equipment.

Sect 15(2)(r1)

The amount is    limited to ZWL8 000 000 per annum per taxpayer.

Contributions to a research institution

Sect 15(2)(r2)

       The amount is    limited to        ZWL8 000 000 per annum per taxpayer.

Contribution for equipment, construction/ extension, and maintenance of schools and procurement of books

Sect 15(2)(r3)

        The amount is    limited to ZWL8 000 000 per annum per taxpayer.

Donations to the Public Private Partnership Fund

Sect 15(2)(r4

          The amount is    limited to ZWL4 000 000 per annum per taxpayer.

Donations to the Destitute Homeless Persons Rehabilitation Fund

Sect 15(2)(r5)

         The amount is    limited to ZWL4 000 000 per annum per taxpayer.

Expenditure on attending Convention or Trade Mission

Sect 15(2)w(i)

        Amount incurred for attending not more than one convention or trade mission in any one year of  assessment limited to ZWL200 000.

Contribution to the maintenance of buildings, roads, bridges, sanitation works, water works, public parks, or any other utility amenity or item of infrastructure approved by the Min responsible for local government

Sect 15(2)(kk)

The amount is    limited to ZWL4 000 000 per annum per taxpayer.