How to read these

Procedures and principles are stated directly. Specific rates, thresholds and deadlines change — often through the annual Finance Act — so where a figure belongs you will find a flagged note telling you what to confirm against current ZIMRA, RBZ or legislative sources. Nothing here is a substitute for advice on your own facts.

All articles

Rental income in Zimbabwe: current legal and tax obligations

Landlords and tenants now need to distinguish clearly between residential and commercial use. From 1 January 2026, qualifying commercial rent attracts a 15% presumptive tax; purely residential rent does not, but it is not tax-free either.

Registering your business in Zimbabwe: what it costs, and why to formalise now

Trading informally feels cheaper until a bank, a tender board or a creditor asks who you are. We register every kind of business, from sole traders to public companies, for a fixed USD 150, and handle tax clearance for USD 30.

The national budget is coming: how to prepare your business or entity

Budget announcements affect tax, costs and funding. Preparing before the statement lets you respond quickly rather than react late.

Getting audited financial statements out on time

Late financial statements are one of the most common problems in the public sector and among SMEs. Most delays are predictable, and therefore avoidable.

Choosing your business structure in Zimbabwe

A practical guide for investors and entrepreneurs weighing up a sole proprietorship, a partnership, a Private Business Corporation, or a limited company — and what each choice actually costs you in liability, control, and credibility.

IFRS 18: what changes in your financial statements from 2027

A technical briefing for finance directors and reporting teams on IFRS 18 Presentation and Disclosure in Financial Statements — the three new categories, the two mandatory subtotals, management-defined performance measures, and the work that needs to happen during 2026.

What makes an audit committee effective in a public entity

An audit committee that only meets to tick a box adds cost without value. Here is what separates effective committees from ceremonial ones.

Warning signs of fraud in a small business

Most small business fraud is committed by someone the owner trusts. These red flags help you notice it early.

Deductions and capital allowances SMEs commonly miss

Many businesses pay more income tax than they need to, simply because they don’t claim what the law allows. Here are the areas most often overlooked.

Loan-ready in 30 days: what banks and funders expect to see

Most loan applications fail on preparation, not on the strength of the business. Here is what lenders look for, and how to get it in order within a month.

Ten internal control gaps found in most public sector audits

Weak controls are the root cause of most audit findings and most losses. This checklist helps your board and management see where you stand.

Procurement compliance: the audit findings public entities repeat every year

The same procurement weaknesses appear year after year in audits of public entities. Most are fixable with documentation and discipline.

The 13-week cash flow forecast: why profitable businesses still run out of cash

Profit is an accounting result. Cash is what pays salaries. A rolling 13-week forecast shows problems while you can still fix them.

Received a ZIMRA audit notice? Your first seven days

A ZIMRA audit notice is stressful, but a calm, organised first week usually decides how the audit ends. Here is what to do, day by day.

The ZIMRA compliance calendar: what falls due, and when

A single view of the recurring filings a Zimbabwean company owes ZIMRA across the year — PAYE, VAT, QPDs, annual returns and tax clearance — and how to build a calendar that survives staff turnover.

VAT registration in Zimbabwe: when you must, when you might, and what changes afterwards

How compulsory and voluntary VAT registration work, what the turnover test actually measures, and the obligations that begin the day your registration takes effect.

PAYE: what Zimbabwean employers are actually responsible for

Employees’ tax under the Final Deduction System puts the accuracy burden on the employer. A guide to registration, benefits valuation, remittance and the year-end reconciliation.

Record keeping for Zimbabwean SMEs: what to keep, and for how long

Statutory record-keeping obligations under the Companies and Other Business Entities Act and the tax Acts, and a filing structure that makes an audit or a ZIMRA review straightforward rather than traumatic.

Cross-border transactions: exchange control and currency questions to settle first

Zimbabwe’s exchange control framework, the role of authorised dealers, and the accounting and tax questions that arise when a business earns or spends across borders.

Preparing for year end: a working checklist for Zimbabwean companies

What to do in the weeks before and after your financial year end so that financial statement preparation — and any audit that follows — runs to plan rather than to crisis.

Audit, review or compilation: choosing the right level of assurance

The three levels of engagement over a set of financial statements, what each actually provides, and how to work out which one your lender, regulator or shareholders require.

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