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Zimbabwe

List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentives
Tax exemptionsMore [+]Less [-]

Growth point areas

a. New manufacturing projects tax -10%

b. New infrastructure projects tax - 15%

Build own operate and transfer (BOOT) and Build operate and transfer (BOT) arrangements:

  • First five years tax - 0%
  • Next five years tax - 15%
  • Third five years tax - 20%
  • Thereafter tax - 30%

Tourism Development Zones (TDZ)

  • The first five years - exempt.
  • Taxed at 15% after the first five-year tax holiday.
  • Taxed at 20% after the first 10 years.
  • Rebate of duty on approved capital goods imported for use in tourist development zones.
Property assistance / other fiscal incentiveMore [+]Less [-]

Investment allowance of 15% on cost of construction, addition or alteration on commercial buildings or staff houses can be claimed.

Training and labor market assistanceMore [+]Less [-]

Facilitate for investors to get work permits

Loan guarantees, cheap loans or finance
Exemptions from regulations
Target sectorsMore [+]Less [-]
  • Infrastructure development
  • Mining
  • Manufacturing
Sectors specific incentivesMore [+]Less [-]
  • New manufacturing projects taxed at 10% in growth point areas for the first 5 years.
  • Taxable income from a manufacturing or processing company which exports 50% or more of its products is 20%
  • Special rate of 15% for mining projects
  • Duty free on importation of ICT related equipment.
  • Participation in tourism development zones (TDZs)

Sponsorship

If you are the authorised promotions agency for Zimbabwe and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.