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This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Africa
Lucky Nomads World Index
55.89 / 100
Global rank
#189
Corporate tax
25%
Personal tax
40%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Source-based corporate taxation under Income Tax Act Chapter 23:06 with deeming rules potentially extending the source concept to income received offshore. Foreign-source income of resident companies generally exempt without conditions. A 15 percent Qualified Domestic Minimum Top-up Tax (QDMTT) applies since 1 January 2024 under OECD Pillar Two. 1 percent Intermediated Money Transfer Tax (IMTT) on USD payments, flat USD 10,150 above USD 500,000.
Headline CIT 25 percent, effective 25.75 percent with the 3 percent AIDS levy on assessed tax (Finance Act 2024-2025 raised headline from 24 to 25). Reduced 15 percent rate for Special Mining Lease holders, post-holiday SEZ operators, BOOT/BOT operators in years 6 to 10, and manufacturers exporting above 50 percent of production. 5 percent rate on foreign satellite broadcasting and e-commerce above USD 500,000 Zimbabwe-source revenue.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Source-based individual taxation with deeming rules potentially capturing foreign-source income deemed to arise in Zimbabwe. No non-dom regime, no remittance basis, no foreign-source exemption beyond the standard source test. Capital gains tax 20 percent on shares acquired after 22 February 2019 (5 percent of proceeds for pre-2019 shares). Estate duty 5 percent on estates above USD 100,000.
Progressive PAYE topping at 40 percent on monthly employment income above USD 3,000 (effective 41.2 percent with the 3 percent AIDS levy). USD brackets since Finance Act 2020 reduced the top rate from 45 percent. ZiG-denominated salaries use equivalent brackets at the interbank rate. The only material PIT concession is the 15 percent flat rate for specialised expatriate staff in licensed SEZ operators.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Corporate tax holiday for licensed operators in Zimbabwe Special Economic Zones (SEZs).
Two-tier corporate income tax concession for foreign or domestic investors building infrastructure for the Zimbabwean state under…
Single-tier corporate income tax holiday for the developer of an approved industrial park in Zimbabwe.
Reduced 15 percent corporate income tax rate (vs 25 percent standard) for holders of a Special Mining Lease (SML) granted under the Mines and…
Three-tier reduced corporate income tax rate for Zimbabwe-based manufacturing companies attaining specified export thresholds as a percentage of…
Capital markets concessionary regime for securities listed on the Victoria Falls Stock Exchange (VFSE), Zimbabwe USD-denominated…
Full corporate income tax exemption for the receipts and accruals of a Real Estate Investment Trust (REIT) that meets the qualifying conditions.
Full corporate income tax exemption for qualifying Venture Capital companies and funds providing equity finance to start-up businesses in priority…
Flat 15 percent personal income tax rate on employment income for specialised expatriate staff employed by a licensed Zimbabwe Special Economic Zone…
Capital markets concessionary regime for securities listed on the Victoria Falls Stock Exchange (VFSE), Zimbabwe USD-denominated…
You either qualify for Zimbabwe's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Zimbabwe. Saved on your device.
Not currently available
Available
Not currently available
Zimbabwe lists several residency and mobility routes across residence by investment, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Investor Residence Permit
Employer-linked permits and skilled employment passes for hired professionals.
Temporary Employment Permit (TEP)
Spouse, dependant, and family reunion style permits.
Spouse Residence Permit
Study-linked permits and post-study transition routes.
Scholars Permit
Student Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Zimbabwe.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Zimbabwe lands, and opens the complete ranked shortlist across every scoring dimension.
Africa
Lucky Nomads World Index
55.89 / 100
Global rank
#189
Corporate tax
25%
Personal tax
40%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Source-based corporate taxation under Income Tax Act Chapter 23:06 with deeming rules potentially extending the source concept to income received offshore. Foreign-source income of resident companies generally exempt without conditions. A 15 percent Qualified Domestic Minimum Top-up Tax (QDMTT) applies since 1 January 2024 under OECD Pillar Two. 1 percent Intermediated Money Transfer Tax (IMTT) on USD payments, flat USD 10,150 above USD 500,000.
Headline CIT 25 percent, effective 25.75 percent with the 3 percent AIDS levy on assessed tax (Finance Act 2024-2025 raised headline from 24 to 25). Reduced 15 percent rate for Special Mining Lease holders, post-holiday SEZ operators, BOOT/BOT operators in years 6 to 10, and manufacturers exporting above 50 percent of production. 5 percent rate on foreign satellite broadcasting and e-commerce above USD 500,000 Zimbabwe-source revenue.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Source-based individual taxation with deeming rules potentially capturing foreign-source income deemed to arise in Zimbabwe. No non-dom regime, no remittance basis, no foreign-source exemption beyond the standard source test. Capital gains tax 20 percent on shares acquired after 22 February 2019 (5 percent of proceeds for pre-2019 shares). Estate duty 5 percent on estates above USD 100,000.
Progressive PAYE topping at 40 percent on monthly employment income above USD 3,000 (effective 41.2 percent with the 3 percent AIDS levy). USD brackets since Finance Act 2020 reduced the top rate from 45 percent. ZiG-denominated salaries use equivalent brackets at the interbank rate. The only material PIT concession is the 15 percent flat rate for specialised expatriate staff in licensed SEZ operators.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Corporate tax holiday for licensed operators in Zimbabwe Special Economic Zones (SEZs).
Two-tier corporate income tax concession for foreign or domestic investors building infrastructure for the Zimbabwean state under…
Single-tier corporate income tax holiday for the developer of an approved industrial park in Zimbabwe.
Reduced 15 percent corporate income tax rate (vs 25 percent standard) for holders of a Special Mining Lease (SML) granted under the Mines and…
Three-tier reduced corporate income tax rate for Zimbabwe-based manufacturing companies attaining specified export thresholds as a percentage of…
Capital markets concessionary regime for securities listed on the Victoria Falls Stock Exchange (VFSE), Zimbabwe USD-denominated…
Full corporate income tax exemption for the receipts and accruals of a Real Estate Investment Trust (REIT) that meets the qualifying conditions.
Full corporate income tax exemption for qualifying Venture Capital companies and funds providing equity finance to start-up businesses in priority…
Flat 15 percent personal income tax rate on employment income for specialised expatriate staff employed by a licensed Zimbabwe Special Economic Zone…
Capital markets concessionary regime for securities listed on the Victoria Falls Stock Exchange (VFSE), Zimbabwe USD-denominated…
You either qualify for Zimbabwe's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Zimbabwe. Saved on your device.
Not currently available
Available
Not currently available
Zimbabwe lists several residency and mobility routes across residence by investment, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Investor Residence Permit
Employer-linked permits and skilled employment passes for hired professionals.
Temporary Employment Permit (TEP)
Spouse, dependant, and family reunion style permits.
Spouse Residence Permit
Study-linked permits and post-study transition routes.
Scholars Permit
Student Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Zimbabwe.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Zimbabwe lands, and opens the complete ranked shortlist across every scoring dimension.