TAXHUB
Non‑Residents’ Tax on Royalties in Zimbabwe

Non‑Residents’ Tax on Royalties in Zimbabwe

by | Apr 29, 2026 | Business, Tax

An analysis of Non‑Residents’ Tax on Royalties in Zimbabwe, focusing on how it arises, its statutory mechanics, compliance obligations, and judicial interpretation, firmly grounded in the Income Tax Act [Chapter 23:06], the Nineteenth Schedule, and leading Zimbabwean...
Non‑Residents’ Tax on Remittances in Zimbabwe.

Non‑Residents’ Tax on Remittances in Zimbabwe.

by | Apr 29, 2026 | Tax

Analysing how Non‑Residents’ Tax on Remittances (NRTOR) arises in Zimbabwe, its tax treatment under section 31 and the Eighteenth Schedule of the Income Tax Act [Chapter 23:06], and judicial interpretation, particularly the Air Zimbabwe Corporation & Others v...
Non‑Resident Shareholders’ Tax in Zimbabwe

Non‑Resident Shareholders’ Tax in Zimbabwe

by | Apr 29, 2026 | Business, Tax

Lets analyse how Non‑Resident Shareholders’ Tax (NRST) arises in Zimbabwe, its tax treatment, statutory mechanics, and supporting case law, firmly grounded in section 26 of the Income Tax Act [Chapter 23:06] and the Ninth Schedule. Non‑Resident Shareholders’ Tax in...
Tax Treatment of Mining Royalties in Zimbabwe

Tax Treatment of Mining Royalties in Zimbabwe

by | Apr 29, 2026 | Business, Tax

Analysing the tax treatment of mining royalties in Zimbabwe, grounded squarely on Section 36Q, the Thirty‑Seventh Schedule of the Finance Act [Chapter 23:04] (as amended by Finance (No.2) Act 7/2024) and supported by leading Zimbabwean court decisions. Tax Treatment...