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Zimbabwe's mining sector is undergoing fiscal changes driven by the Finance Act (No 7) of 2025, effective January 1, 2026. Key alterations include an increase in levies from 1% to 3% on the gross value of sales for coal, lithium, black granite, and quarry stones.

A tiered royalty structure for gold is established, with rates tied to international gold prices. The VAT for unbeneficiated lithium ore is set at 10%. New regulations require tax registration for mining title transactions and introduce rules for transfer pricing, aimed at strengthening oversight. These changes seek to boost state revenue but may complicate industry profitability and investment.