ZW transfer-cost calculator
Zimbabwe stamp duty & transfer costs.
A real Zimbabwean transaction-cost engine — stamp duty, capital gains tax / withholding and conveyancing costs on share and immovable-property transfers. Listed-vs-unlisted CGT treatment, banded property duty, VAT flags. Every rate is sourced from the Finance Act / ZIMRA and carries an effective date.
For CGT on the gain.
Improvements / costs.
Estimate
USD 4,000.00
Total buyer costs
4%
Effective rate
USD 20,000.00
Total seller costs
USD 80,000.00
Net to seller
Buyer / transferee
| Item | Amount |
|---|---|
| Stamp duty on transfer4% of consideration (min USD 5) | USD 4,000.00 |
| Total | USD 4,000.00 |
Seller / transferor
| Item | Amount |
|---|---|
| Capital Gains Taxgreater of 5% of proceeds or 20% of the gain (gain USD 100,000) | USD 20,000.00 |
| Total | USD 20,000.00 |
Notes & sources
- ·Unlisted: CGT on the gain exceeds the withholding figure, so CGT on the gain applies.
- ·Indicative ZW rates as published to the stated effective dates. Statutory rates change with each Finance Act / SI — confirm against the current Finance Act and ZIMRA guidance before reliance. Not tax or legal advice.
Authorities
- Finance Act [Chapter 23:04], Stamp Duties Act [Chapter 23:09] — marketable securities
- Capital Gains Tax Act [Chapter 23:01]; Finance Act — CGT withholding on specified assets
Rate basis
Share stamp duty
4% · min USD 5
Effective from 2024-01-01
Finance Act [Chapter 23:04], Stamp Duties Act [Chapter 23:09] — marketable securities
CGT — securities
Listed 1.5% · Unlisted 5% / 20% gain
Effective from 2024-01-01
Capital Gains Tax Act [Chapter 23:01]; Finance Act — CGT withholding on specified assets
Property stamp duty
Banded scale on value
Effective from 2024-01-01
Stamp Duties Act [Chapter 23:09] — duty on conveyance of immovable property (banded)
Conveyancing tariff
Prescribed scale
Effective from 2024-01-01
Law Society of Zimbabwe conveyancing tariff (prescribed scale)
CGT — property
5% withholding / 20% gain
Effective from 2024-01-01
Capital Gains Tax Act [Chapter 23:01] — immovable property as a specified asset
VAT
15% standard
Effective from 2023-01-01
Value Added Tax Act [Chapter 23:12] — standard rate
Indicative ZW rates as published to the stated effective dates. Statutory rates change with each Finance Act / SI — confirm against the current Finance Act and ZIMRA guidance before reliance. Not tax or legal advice.