By Patience Gondo
THE Zimbabwe Revenue Authority (ZIMRA) has enforced a mandatory 15% tax on all commercial rental income, introducing a new legal framework that protects tenants who pay the state instead of their landlords.
The Presumptive Rental Income Tax, effective January 1 2026, applies to any property used for trade or business.
Under the new law the 15% levy is calculated on gross rent.
ZIMRA has classified this as a final tax, meaning landlords are prohibited from claiming deductions for property maintenance or operating costs.
In this new policy , ZIMRA can now appoint tenants to remit tax directly to the authority if a landlord fails to comply.
The law explicitly shields these tenants from the immediate consequences of bypassing their landlords.
“The law protects the tenant from eviction, or rental escalation for a period of three (3) months solely due to compliance with the tax obligation,” ZIMRA said.
The tax also targets Zimbabwean property owners living in the diaspora.
Non-resident owners are now required to register their properties and appoint a resident representative in Zimbabwe to manage their tax obligations.
Estate agents have been given a new enforcement role as statutory agents.They must now verify that the tax has been settled before any rental income is disbursed to property owners.
“Estate agent must verify before disbursing any money that presumptive rental income tax has been paid,” Zimra said.
Existing landlords were required to register by January 1, while new owners must register within 30 days of leasing a property. With monthly returns due by the 5th and payments by the 10th, the government has set a strict timeline for bringing the commercial rental sector into full tax compliance.