Zimbabwe
Eastern Africa · ZW · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 20% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 25% |
| Capital gains | 1% |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Zimbabwe for an aggregate of 183 days or more in a tax year (ordinarily resident test)
Taxation is based mainly on the source of income rather than residence, so once you stop meeting the 183‑day / ordinarily resident conditions, ongoing Zimbabwe tax exposure generally only applies to Zimbabwe‑source income, which makes ceasing tax residency relatively straightforward.