Investment Climate

The investment climate in Zimbabwe is characterized by favorable 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
  • Rebate of duty on goods imported for specific mine development ¬†where there is a special mining lease agreement
  • 15% corporate tax for holders of special mining lease
  • Reduced taxation for companies exporting 50% of output, 20%.
  • Duty exemption on imported capital goods
Agriculture Duty exemption on equipment and inputs and Vat @ 0%.