This analysis focuses on the impact and implications of S.I. 215 of 2025: The Indigenisation and Economic Empowerment (Foreign Participation in Reserved Sectors) Regulations, 2025.The Statutory Instrument (S.I.) represents a significant re-alignment of Zimbabwe's...
This proposal is one of the most aggressive and comprehensive compliance measures introduced by the government, aimed squarely at addressing pervasive Rental Income Tax evasion in both the formal and informal property markets. In his remarks, the Minister proposes to...
The proposal to make the Intermediated Money Transfer Tax (IMTT) deductible for Corporate Income Tax (CIT) purposes is a critical policy discussion that directly affects the cost of doing business in Zimbabwe, particularly for the formal sector. The background...
This proposal marks a significant shift in Zimbabwe's taxation policy toward the mining sector, directly impacting the financial planning and cash flows of mining companies. The measure proposes to amend Section 15(3) of the Income Tax Act to limit the utilization of...
The Domestic Minimum Top-Up Tax (DMTT) in Zimbabwe is a new tax measure specifically designed to align Zimbabwe's corporate tax system with the global anti-base erosion framework known as the OECD Pillar Two rules. It was introduced into the Income Tax Act [Chapter...
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