Zimbabwe capital gains tax calculator by acquisition date
Zimbabwe sets the rate by the date you bought: 20% of the gain on an asset acquired after 22 February 2019, and 5% of the gross sale amount on one acquired before it. A listed security is settled by a final 1% withholding on the sale price instead.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO so each parcel keeps its own acquisition date, applies the listed-security final withholding and the US$50, US$100 and US$1,800 thresholds, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Finance Act [Chapter 23:04] rate tables and the sources each record cites.
Current rules
The rates behind the number
The capital gains tax rate by acquisition date, and the listed final withholding
| Tax year | Acquired after 22 Feb 2019 | Acquired before 22 Feb 2019 | Listed securities | Property provisional withholding |
|---|---|---|---|---|
| 2021 | 20% of the gain | 5% of the gross amount | 1% final on the price | 15% of the price, credited |
| 2022 | 20% of the gain | 5% of the gross amount | 1% final on the price | 15% of the price, credited |
| 2023 | 20% of the gain | 5% of the gross amount | 1% final on the price | 15% of the price, credited |
| 2024 | 20% of the gain | 5% of the gross amount | 2% final for 28 Jun to 31 Dec 2024 (1% before) | 15% of the price, credited |
| 2025 | 20% of the gain | 5% of the gross amount | 1% final on the price | 15% of the price, credited |
| 2026 | 20% of the gain | 5% of the gross amount | 1% final on the price | 15% of the price, credited |
| 2027 (planning) | 20% of the gain | 5% of the gross amount | 1% final on the price | 15% of the price, credited |
Rules, thresholds and exemptions
| Rule | Value |
|---|---|
| Acquisition-date boundary | 5% before 22 February 2019, 20% after. The Act states neither rate for an asset acquired on the day itself, so this calculator does not count it |
| Pre-2019 base | The Finance Act charges 5% of the gross capital amount (the proceeds); ZIMRA's article describes the same 5% as a charge on the gain. The statute controls here |
| Listed marketable securities | A final capital gains withholding on the sale price, 1% (2% for 28 June to 31 December 2024). No other CGT applies to that sale |
| Non-listed securities withholding | 5% of the price, credited against the final assessment |
| Property provisional withholding | 15% of the price for property acquired after 22 February 2019, credited against the final 20% of the gain |
| Small-gain deduction | Total capital gains of US$50 or less after the other deductions are deductible in full |
| Assessed-loss tolerance | A total assessed capital loss of US$100 or less for the year is reduced by that amount, not carried |
| Loss carryforward | An assessed capital loss is deducted from the previous year's assessment; the Act states no expiry, so this calculator applies none |
| Elderly concession | At 55 or over: the first US$1,800 of a marketable security in the year is exempt, and a principal private residence is exempt outright |
| Principal private residence | Sole or main residence throughout ownership, or for 4 years or more immediately before sale, or a shorter period ZIMRA considers reasonable |
| PPR roll-over | Reinvest the consideration in a new home in Zimbabwe before the end of the next year of assessment; the election is made with the CGT return |
| Crypto and ordinary valuables | Not named in the specified-asset definition; the general rates apply provisionally |
| Filing and payment | CGT return within 15 days of the sale; tax paid before transfer; income tax return by 30 April of the following year |
Tables are built from the source records retrieved 2026-09-19; each links back to the authority page above. The 2027 row is a forward baseline. Crypto has no dedicated provision: the calculator applies the general specified-asset treatment provisionally.
Questions
Zimbabwe capital gains questions
How much is capital gains tax in Zimbabwe?
The rate depends on when you acquired the asset, not when you sold it. An asset acquired after 22 February 2019 pays 20% of the capital gain; one acquired before that date pays 5% of the gross capital amount (the sale proceeds). A listed marketable security is different: its sale carries a final capital gains withholding on the sale price of 1%, and 2% for disposals between 28 June and 31 December 2024.
What is the 5% rate charged on?
The Finance Act's rate table charges 5% of the gross capital amount for an asset acquired before 22 February 2019, and the Act defines the gross capital amount as the total amount received from the sale, so no cost is deducted first. ZIMRA's explanatory article describes the same 5% as a charge on the capital gain. This calculator follows the statutory wording, which charges more; the discrepancy is unresolved and shown on every figure it touches.
Do losses reduce the tax?
Gains and losses on specified assets form one annual capital gains computation, with no separate share, property or fund pools. An assessed capital loss is deducted from the previous year's assessment, and the reviewed Act states no expiry period, so this calculator does not apply one. Where the year's total assessed capital loss is US$100 or less it is wiped out rather than carried, and where the year's total capital gains are US$50 or less they are deducted in full.
What is the capital gains tax rate in Zimbabwe?
Zimbabwe taxes the capital gain of an individual on a calendar-year basis. The rate depends on the acquisition date of the asset, not the year of sale. A specified asset acquired before 22 February 2019 is taxed at 5% of the gross capital amount (the sale proceeds), and a specified asset acquired after 22 February 2019 at 20% of the capital gain (Finance Act Chapter 23:04 section 38, as substituted by Finance Act 7 of 2021 backdated to 22 February 2019; Capital Gains Tax Act Chapter 23:01 section 6). The Finance Act wording uses before and after 22 February 2019 and does not state the treatment of an asset acquired ON 22 February 2019; this calculator refuses to assign that day to either rate and asks for confirmation. The Finance Act rate table describes the pre-date base as the gross capital amount while ZIMRA's explanatory article describes it as the capital gain; the statutory wording controls here and the conflict is flagged. Sources: https://www.zimra.co.zw/legislation/17-acts?download=4235:finance-act-updated-to-1st-dec-2024 and https://zimra.co.zw/index.php?Itemid=85&catid=4%3Astory&id=1955%3Azimra-meets-the-banking-sector-&option=com_content&view=article
Which assets does Zimbabwe's CGT cover?
A specified asset is immovable property, any marketable security, or a right or title to property that is registered or required to be registered under the Mines and Minerals Act, the Patents Act, the Trade Marks Act, the Industrial Designs Act, the Copyright and Neighbouring Rights Act, the Brands Act, the Geographical Indications Act or the Integrated Circuit Layout-Designs Act (Capital Gains Tax Act Chapter 23:01 section 2). A marketable security is any bond, debenture, share or stock and a right arising from participation in a unit trust, whether or not exchange-traded, and a share includes a member's interest in a private business corporation. Ordinary personal valuables such as art, jewellery, collectibles and private motor vehicles are not named in the definition, so their treatment is provisional. Source: https://www.zimra.co.zw/legislation/17-acts?download=4234:capital-gains-tax-act-updated-to-1-dec-2024
How are listed securities taxed?
Listed marketable securities: a sale of a security listed on a stock exchange carries a capital gains withholding tax of 1% of the sale price, and the amount withheld is the FINAL tax on that security (Finance Act Chapter 23:04 section 39(a)), applied from 1 January 2025 after the 2% period of 28 June to 31 December 2024. No minimum holding period is attached to the 1% final rule. Sources: https://www.zimra.co.zw/legislation/17-acts?download=4235:finance-act-updated-to-1st-dec-2024 and https://www.zimra.co.zw/legislation/17-acts?download=3985:s-i-110-of-2024-finance-amendment-of-sections-38-and-39-finance-act-nom
What about unlisted shares and securities?
Marketable securities that are not listed: the final capital gains tax is the general acquisition-date charge (20% of the gain after 22 February 2019, 5% of the gross amount before), and a provisional capital gains withholding tax of 5% of the sale price is withheld and credited against the final assessment (Finance Act Chapter 23:04 section 39(d)). The withholding is a mechanism for collecting the tax, not a separate rate scale. Source: https://www.zimra.co.zw/legislation/17-acts?download=4235:finance-act-updated-to-1st-dec-2024
How is property taxed?
Immovable property: the final tax is 20% of the gain for property acquired after 22 February 2019, and a provisional capital gains withholding tax of 15% of the sale price is withheld and credited against the final assessment (Finance Act Chapter 23:04 section 39(b)). A principal private residence is a dwelling proved to be the owner's sole or main residence throughout ownership, or for 4 years or more immediately before the sale, or for a shorter period the Commissioner considers reasonable, including where employment prevented residence; the surrounding land is part of it up to 2 hectares or a larger area the Commissioner allows. An individual may elect to roll over the gain into a new principal private residence or residential stand bought or built in Zimbabwe before the end of the year of assessment next following the sale; if the whole consideration is reinvested the gain is not chargeable, and if only part is reinvested the chargeable gain is the proportion A/B of the gain, where A is the part not reinvested and B the total consideration. The election is made with the CGT return. A person aged 55 or above on the date of sale is exempt on the sale of a principal private residence. Sources: https://www.zimra.co.zw/legislation/17-acts?download=4234:capital-gains-tax-act-updated-to-1-dec-2024 and https://www.zimra.co.zw/domestic-taxes/individual/tax-concession-for-the-elderly
Is crypto taxed in Zimbabwe?
Crypto: no crypto-specific capital gains provision, rate or holding-period rule was located in the reviewed Acts. ZIMRA's 2026 voluntary-disclosure notice refers to people conducting business using crypto assets but does not classify a passive crypto disposal. This calculator applies the general specified-asset treatment provisionally (20% of the gain after 22 February 2019, 5% of the gross amount before) and warns that a trading business may instead face income tax and VAT consequences. Other registered or registrable rights and titles follow the same general treatment. Source: https://www.zimra.co.zw/legislation/17-acts?download=4234:capital-gains-tax-act-updated-to-1-dec-2024
How do capital losses carry forward?
Losses: gains and losses on specified assets are one annual capital gains computation, and no separate listed, unlisted, property or fund loss pools are stated. An assessed capital loss is deducted from the previous year's assessment; the reviewed Act states no fixed expiry period, so this calculator carries the loss forward until it is used rather than inventing a number of years. Where the total assessed capital loss for sales in a year is US$100 or less, the assessed loss is reduced by that amount, and where the total capital gains after the other deductions are US$50 or less, that amount is deducted in full. Anti-avoidance rules block a loss on a change of shareholding made to exploit it and on insolvency or assignment for creditors. Sources: https://www.zimra.co.zw/legislation/17-acts?download=4234:capital-gains-tax-act-updated-to-1-dec-2024 and https://www.zimra.co.zw/public-notices?download=4391:public-notice-53-of-due-dates-for-submission-of-returns
When must the CGT return be filed and the tax paid?
Filing and payment: under ZIMRA Public Notice 53 of 2025, effective 28 August 2025, a Capital Gains Tax Return is due within 15 days after the transaction date (the sale date). Capital gains tax not withheld under Part IIIA must be paid before transfer of the specified asset, and withholding taxes are remitted by the third working day after the payment date. Where a seller cannot pay before registration, a conveyancer's undertaking may record payment within 30 days from assessment. The income tax return for the calendar year is due by 30 April of the following year. A Special Capital Gains Tax under section 30B applies to transfers of mining titles, where the buyer files and payment for transfers after 1 January 2024 is 30 days after assessment. Sources: https://www.zimra.co.zw/public-notices?download=4391:public-notice-53-of-due-dates-for-submission-of-returns and https://www.zimra.co.zw/domestic-taxes/tax-payment-dates and https://www.zimra.co.zw/news/2337-special-capital-gains-tax