100% Remittance of after tax profit

  1st 5 Years There After
Industrial Park Developers 0% 25%
BOOT and BOT Arrangements 0%  15%
Tourism Development Zones
*Rebate of duty on approved capital goods for use in the TDZs
0% 25%



  • Rebate of duty on goods imported for specific mine development operations and where there is a special mining lease agreement
  • 15% tax for holders of special mining lease
  • Reduced taxation for companies exporting 50% of output, 20%.
  • National project status
  • Duty exemption on imported capital goods

Fiscal Incentives in Agriculture

  • Farmers Special Deductions – Farmers are allowed special deductions over and above the normal deductions. Examples include expenditure on
  • Value Added Tax-Farming inputs and equipment are subject to VAT at 0%. Most farm inputs such as animal feed, animal remedy, fertilizer, plants, seeds and pesticides and equipment or machinery used for agricultural purposes are zero rated.

News & Updates

Zimbabwe Investment Authority

Get in touch

icon +263 4 757931-6, +263 4 759911-5
+263 4 780140-5
icon Investment House 109, Rotten Row
P.O. Box 5950 Harare

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