Zimbabwe landlords face a May 30 deadline to declare rental income under a ZIMRA amnesty or risk penalties and enforcement action.
Property owners earning rental income are being urged to regularise their tax affairs before the Zimbabwe Revenue Authority (ZIMRA) deadline, with the authority warning that failure to comply could result in penalties and enforcement action. The compliance window is part of a broader initiative to improve tax collection and transparency within Zimbabwe’s property sector.
The rental income tax, which came into effect on January 1, 2026, targets landlords leasing property to commercial tenants. The measure represents a shift in how government monitors and collects revenue from property-related income streams.
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Introduced by Finance, Economic Development and Investment Promotion Minister Professor Mthuli Ncube under the 2026 National Budget, the policy requires landlords to register with ZIMRA and submit quarterly returns. These returns must detail tenants and rental income received.
In a public notice, ZIMRA called on taxpayers to review their financial records and disclose any previously undeclared income. The authority said the programme is designed to promote voluntary compliance and reduce disruptions to business operations.
“The Zimbabwe Revenue Authority (ZIMRA) invites all taxpayers to review their tax affairs and voluntarily disclose any income that was not declared or tax obligations that were not complied with during the 2025 year of assessment,” the authority said.
ZIMRA said the voluntary disclosure window will close on May 30, 2026. After this deadline, any cases of non-compliance identified will be subject to full legal provisions, including financial penalties and possible prosecution.
Under the programme, taxpayers who provide full and accurate disclosures will have penalties waived. However, interest on outstanding tax amounts will still apply. ZIMRA also indicated that disclosures made under the programme will not automatically trigger audits or criminal investigations.
The amnesty applies broadly across individuals and businesses in different sectors of the economy. It covers micro, small, medium and large enterprises, as well as participants in the informal sector.
ZIMRA said the scope includes unregistered businesses, income generated from digital platforms such as Facebook, and earnings from sectors such as transport, taxi services and mineral trading. It also includes transactions involving crypto assets.
The authority further noted that individuals earning foreign income while residing in Zimbabwe, as well as non-resident entities providing digital services locally, fall within the scope of the disclosure programme.
ZIMRA has also identified cases where individuals hold assets or undertake property developments that do not align with their declared income. These discrepancies are expected to be a focus of future compliance checks.
The voluntary disclosure facility applies across several major tax categories, including Income Tax, Value Added Tax (VAT), Pay As You Earn (PAYE) and Capital Gains Tax (CGT).
Earlier this year, government also clarified the scope of new tax measures such as the Digital Services Withholding Tax (DSWT), introduced under Finance Act Number 7 of 2025 and effective from January 1, 2026.
Minister Ncube said the DSWT applies to payments made to non-resident suppliers for imported digital services. These include streaming platforms, online advertising services and e-hailing applications.
He said references to goods within the digital tax framework should be interpreted strictly as electronically supplied services, in line with VAT provisions.
ZIMRA said the current compliance push is part of wider efforts to strengthen revenue collection and improve accountability across all sectors of the economy.
