Investment Climate
The investment climate in Zimbabwe is characterized by favourable conditions some of which are mentioned below:
- Zimbabwe is endowed with natural resources which offers opportunities for a diversified economy in manufacturing, services, agriculture, mining and tourism;
- The country is centrally and strategically located in the Southern African Region and offers easy access to major regional markets (SADC and COMESA);
- It is a regional logistics hub supported by infrastructure such as railways, roads, power, telecoms;
- There is free movement of investment capital to and from Zimbabwe and remittance of 100% after tax profit.
The following tables highlight some fiscal incentives offered to investors over and above the ability to remit full profit and invested capital outside of Zimbabwe.
Investment sector |
Corporate Tax rate 1st 5 years |
After 5 years |
Industrial Park Developers |
0% |
25% |
(Built on and Transfer) BOOT and BOT Arrangements |
0% |
15% |
Tourism Development |
0% |
25% |
INVESTMENT SECTOR |
FISCAL INCENTIVE |
Mining |
|
Agriculture |
Duty exemption on equipment and inputs an |