The Zimbabwe Revenue Authority (ZIMRA) has introduced a 15% tax on rental income from business properties, starting 1 January 2026. The tax applies to landlords, property owners, lessors, and sub-lessors who receive rent from business tenants and is treated as final, meaning no deductions or credits are allowed.
“Landlords and tenants are urged to regularise their tax affairs promptly to avoid penalties,” a ZIMRA spokesperson said. Tenants must withhold the tax from rent and remit it to ZIMRA on behalf of landlords, and all property owners renting out business premises must register with ZIMRA.
Rental income tax returns must be filed by the 5th of the following month, with payments due by the 10th. Estate agents and intermediaries must also ensure the tax is paid before releasing rental income to landlords. VAT on rentals remains in force where applicable, and failure to pay the tax may attract the recovery of unpaid tax plus a 100% penalty.
Landlords who were already paying taxes under the self-assessment system as of 31 December 2025 will continue under normal income tax rules, while new landlords must comply with the presumptive rental income tax from January 2026. ZIMRA is urging all affected parties to register, file, and pay on time to avoid penalties.
