ZIMRA Tax Obligations for Diaspora

If you own property in Zimbabwe or earn income from Zimbabwean sources (rent, business, investments), you may have tax obligations to ZIMRA (Zimbabwe Revenue Authority) even while living abroad. Rental income from Zimbabwean property is taxable in Zimbabwe — withholding tax of 10% is typically deducted by the tenant or managing agent. Capital Gains Tax applies when selling property: the base rate is 20% of the gain, though various exemptions and calculations apply (principal private residence exemption, inflation adjustments). If you're selling property in Zimbabwe, you need a tax clearance certificate (ITF263) from ZIMRA before the Deeds Office will process the transfer. ZIMRA has modernised — you can register for e-filing at efiling.zimra.co.zw. For the diaspora: if you're earning UK income and Zimbabwean income, you may be subject to double taxation. The UK and Zimbabwe do NOT have a Double Taxation Agreement (DTA), which means you could theoretically be taxed twice on the same income — seek advice from an accountant familiar with both jurisdictions.