Tax Map · Relocation rankings

Tax residency in Zimbabwe

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• physically present in Zimbabwe for an aggregate of 183 days or more in a tax year (ordinarily resident test)

Zimbabwe has no golden or nomad visa, so a foreign individual generally needs to set up and actively invest in a local business to qualify for an investor residence permit and then live in the country for years before becoming eligible for permanent residence.

Taxation is based mainly on the source of income rather than residence, so once you stop meeting the 183‑day / ordinarily resident conditions, ongoing Zimbabwe tax exposure generally only applies to Zimbabwe‑source income, which makes ceasing tax residency relatively straightforward.

“In Zimbabwe, the nature and the source of the income determine whether or not it is taxable. The identity and country of residence of the recipient are often irrelevant. Thus, generally, all receipts (not of a capital nature) arising from a source within Zimbabwe are taxed, irrespective of the residential status of the taxpayer. Income arising from sources outside Zimbabwe is taxable only if its source is “deemed” by the legislation to be within Zimbabwe.” — Zimbabwe Revenue Authority (ZIMRA) via analysis of Zimbabwe tax law, as summarized by MawereSibanda Commercial Lawyers

Estimate — confirm against the linked sources. See methodology.