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Zimbabwe 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

• 在纳税年度内在津巴布韦实际居住累计满 183 天或以上（通常居住测试）

津巴布韦没有黄金签证或数字游民签证，因此外国个人通常需要设立并积极投资当地企业才能获得投资者居留许可，然后在该国居住多年后才有资格获得永久居留权。

税收主要基于收入来源而非居住地，因此一旦您不再满足183天/通常居住的条件，持续的津巴布韦税务风险通常仅限于津巴布韦来源的收入，这使得停止税务居民身份相对简单。

“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

估算 — 与链接来源核实。 参见方法论。