TEVET levy calculator Malawi
Enter your basic payroll for the year to see the TEVET levy you owe and the monthly instalment if you spread it out.
The MRA has collected the levy on behalf of TEVETA since 1 November 2015.
How it's calculated
- The levy is 1% of the basic annual payroll paid to employees.
- You can pay it in monthly instalments over up to twelve months.
- If it goes unpaid, an extra 20% of the unpaid levy becomes due as a penalty.
An example
A business with a basic payroll of MK 60,000,000 a year owes MK 600,000, or MK 50,000 a month over twelve months.
Frequently asked questions
Who has to pay the TEVET levy?
Employers. They register with the MRA for the levy and pay it on the basic payroll of their staff.
Can I claim training costs back?
Compliant employers can be reimbursed up to 20% of the direct cost of TEVETA approved in-house training, capped at 20% of the levy paid the year before.
Is the levy tax deductible?
Yes. The MRA says any levy paid under the TEVET Act is deductible under the Taxation Act.
Key terms
- TEVETA
- The Technical, Entrepreneurial and Vocational Education and Training Authority.
- Basic payroll
- The total basic pay of all employees, without allowances.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
- Malawi Revenue AuthorityTEVET Levy: employers remit 1% of the basic annual payroll
- Malawi Revenue AuthorityTEVET Levy compliance: 20% penalty on unpaid levy (TEVET Act, section 21(1))