Zimbabwe’s tax authorities have moved to obtain a detailed register of property owners and tenants at Borrowdale Brooke Golf Estate, placing one of Harare’s most exclusive addresses at the centre of a widening drive to identify taxable income and strengthen compliance.
The Zimbabwe Revenue Authority has asked for the names of property owners and tenants, the dates on which leases began, and the contact details of both parties. The request was communicated to residents in a notice issued by the Borrowdale Brooke Homeowners Association on August 28, 2026.
“The Borrowdale Brooke Homeowners Association wishes to advise residents that the Zimbabwe Revenue Authority (ZIMRA) has requested information relating to properties within the Estate,” the association said.
“The information requested is: property owner’s name; tenant’s name; lease commencement date; and contact details of owners and tenants.”
The information drive comes as ZIMRA tightens its focus on rental income, property transactions and the people who stand behind income-generating assets. It also arrives months after the introduction of a new presumptive rental-income tax for certain commercial and business premises, giving the request immediate significance for landlords, tenants, estate agents and intermediaries operating in the property market.
The association said ZIMRA’s demand was made under Section 39 of the Income Tax Act. That provision allows the Commissioner to require additional returns or information where it is needed for the purposes of administering the Act.
Rather than release the information without further examination, the homeowners’ association said it sought external legal advice on the extent of its responsibilities and on what information could lawfully be handed over.
“The Association sought comprehensive external legal advice to determine the extent of its obligations and the scope of information that may lawfully be disclosed,” the notice said.
After receiving that advice, the association said it had concluded that it was required to comply with the request.
“In terms of the said provision, the Association is under a legal obligation to comply with the request,” it said.
The association also said it would limit its response to the information specifically requested by the tax authority, a reassurance aimed at residents concerned about the handling of their personal and property details.
“We therefore advise residents that the Association is working with ZIMRA and will be releasing the information shortly,” it said.
“No information beyond the statutory request shall be disclosed,” the association added.
The requested details give ZIMRA a direct way of connecting a property with an owner, an occupier, a lease and a means of contact. For homes that are rented out, the information can help establish who receives rent, when the rental arrangement started and where the landlord or tenant can be reached.
The same details can also help the authority separate owner-occupied homes from properties being used to generate income. In the case of premises used for business, trade or an occupation, the information is particularly relevant to the presumptive rental-income tax introduced from January 1, 2026, under the Finance Act, 2025.
Under ZIMRA’s public notice on the new tax, a registrable proprietor includes a landlord, owner, lessee or sub-lessee who receives rent directly or indirectly from a tenant liable for presumptive tax. The rules apply to land or buildings leased to people or entities carrying on trade, business or an occupation.
The tax is set at 15 per cent of gross rental received and is treated as a final tax. No deductions or allowances are permitted when calculating it, and the amount cannot be claimed as a credit, refund or set-off against another income-tax liability.
The rules require registrable proprietors to submit a schedule of properties being leased out together with details of their tenants. Those already receiving rent were required to register by January 1, 2026, while new proprietors must apply within 30 days of becoming liable. Failure to register does not remove the obligation to pay the tax.
Returns must be submitted by the fifth day of the month following the month in which rent was received, while payment is due by the 10th day. Estate agents, intermediaries, trustees and sub-lessees may be treated as statutory agents, with duties that include paying the tax where the proprietor has failed to do so, remitting it to ZIMRA and issuing the required withholding certificate.
The authority’s rules also place responsibilities on tenants where a landlord or agent does not pay. In such cases, the Commissioner may appoint the tenant to pay the tax directly to ZIMRA. The rules state that a tenant making that payment is protected from eviction or a rental increase for 3 months solely because of compliance with the tax obligation.
Residential use is treated differently under the public notice. Where part of a building is used for offices or other business purposes and another part is occupied as a home, the residential section is not liable for presumptive rental-income tax. The tax applies to the part used for trade, business or an occupation.
ZIMRA has warned that non-compliance can result in recovery of unpaid tax and a penalty equal to 100 per cent of the outstanding amount. Where a landlord remains in default, a tenant may be instructed to pay outstanding tax from future rental payments.
The new framework has made accurate property and tenant records increasingly important. Professional tax guidance issued in December 2025 also highlighted the need for rental income declared in financial statements to match figures submitted through value-added-tax returns, where applicable. It further warned property owners to maintain proper fiscalisation records and to understand which expenses may be deducted under the ordinary income-tax system.
The presumptive rental-income tax does not replace VAT. Where rental income is subject to VAT, the public notice says VAT continues to apply. Other obligations, including PAYE, non-residents’ tax and other withholding taxes, also remain separate from the new charge.
The wealth tax was presented as part of broader fiscal reforms intended to expand revenue beyond traditional income and consumption taxes. It was expected to target the market value of assets owned by individuals or households, including real estate, shares and investments, while widening the revenue base and addressing wealth inequalities.
Mnangagwa said the measure could only be enforced once clear systems were in place to assess, monitor and collect contributions from the individuals and entities covered by it. The collection of property-owner and tenant information at a high-value estate therefore places fresh attention on the Government’s continuing effort to build the administrative systems needed to map taxable activity.
For Borrowdale Brooke residents, the immediate issue is narrower and clearly defined: ZIMRA wants names, lease start dates and contact details, and the homeowners’ association says it will provide those details shortly. For landlords and tenants across Zimbabwe, the request is a sharp reminder that rental arrangements, property use and ownership information are becoming central to the country’s tax-collection strategy.
As the authority expands its records, properties that once appeared as private assets are increasingly being viewed through the lens of income, occupancy and liability. The Borrowdale Brooke notice has brought that shift into public view, with the country’s most sought-after homes now sitting at the intersection of privacy, property and the taxman’s demand for information.