The Zimbabwe Revenue Authority has widened its search for undeclared income to private housing estates, homeowners’ associations, landlords and tenants, demanding information that could expose rental payments and business activity taking place behind residential gates.
The tax authority’s latest requests have placed estate managers and residents’ associations at the centre of a growing compliance drive. At Arlington Estate in Harare, homeowners were notified that ZIMRA had requested information about properties in the development, including the names and contact details of homeowners and information about tenants.
The development means that people who may previously have viewed their homes as private residential assets could now be required to account for income generated when parts of those properties are used for offices, shops, surgeries, salons, warehouses or other commercial activities.
ZIMRA’s authority to demand the information is linked to Section 39 of the Income Tax Act, which allows the Commissioner General to require information needed to administer the tax law. The requests are also connected to the new presumptive rental income tax introduced from 1 January 2026.
Under the new framework, a person who leases land or a building to another person carrying on business, trade or an occupation on the premises must register with ZIMRA. The requirement applies to owners, landlords, lessees and sub-lessees who receive rent directly or indirectly from qualifying tenants. Zimbabwean citizens living in the country or abroad are included if they own property leased for business activity, while non-resident owners must appoint a resident representative in Zimbabwe.
The tax is charged at 15% of gross rental income. No deductions or allowances are permitted, meaning the tax is calculated on the full rent received rather than on profit after expenses. It is treated as a final tax and cannot be claimed as a credit, refund or set-off against another income-tax liability.
The rules do not apply to ordinary residential occupation where no business, trade or occupation is being carried out. A building can therefore contain both qualifying and non-qualifying tenants. The commercial units may fall under the presumptive rental income tax, while space used solely as a residence does not.
Registrable property owners who were already receiving qualifying rent were required to register by 1 January 2026. Anyone who becomes a registrable proprietor must apply within 30 days. Registration does not remove liability for tax that was due before a person completed the process.
The authority also requires a schedule of leased properties and tenant details. Changes of address and the cessation of rental activity must be reported. Returns are due by the fifth day of the following month, while payment must be made by the tenth day of the month after the rent was received.
The obligations extend beyond property owners. Estate agents, intermediaries, trustees and sub-lessees who receive rental income are treated as statutory agents. They must pay the tax if the proprietor has not done so, remit it to ZIMRA and issue the required withholding certificate. Estate agents are expected to verify whether the tax has been paid before releasing rental proceeds and to retain proof of payment or non-payment.
Tenants can also be drawn directly into the process. Where a landlord or agent fails to remit the tax, the Commissioner General may appoint the tenant as an agent for payment. The tenant can then be instructed to pay outstanding tax from future rent. The rules provide protection from eviction or a rent increase for three months where the tenant is complying with that tax obligation solely because the landlord failed to pay.
Failure to remit the tax can lead to recovery of the outstanding amount and a penalty equal to 100% of the unpaid tax. The authority can also direct a tenant to settle the debt from subsequent rental payments, increasing the pressure on tenants to keep accurate lease and payment records.
The intensified enforcement follows government concerns that substantial economic activity in commercial and non-commercial buildings has remained outside the tax net. Properties originally developed as homes are increasingly being used for professional services, small businesses and other income-generating activities, especially in large gated communities where a single estate may contain hundreds of separately owned units.
At Arlington, the homeowners’ association said it was engaging ZIMRA so that the request could be addressed properly and that any information supplied would be provided lawfully. Residents were asked to provide accurate and current information about their properties and occupancy where required. The association also stressed the need to safeguard homeowners’ interests and privacy while meeting its statutory obligations.
The same tension is likely to affect other estates. Management companies and residents’ associations hold information that can help establish who owns a property, who occupies it, when a lease began and whether a unit is being used for income-producing activity. They are not necessarily the landlords, but their records can give ZIMRA a clearer picture of rental arrangements that may otherwise be difficult to trace.
The authority’s approach marks a more direct focus on property networks rather than only on the businesses operating from them. Landlords and managers are being required to help identify economic activity, while tenants may face direct payment responsibilities if owners do not meet their obligations.
The drive has also revived concerns about whether tax enforcement is applied evenly. A 2026 study of Zimbabwe’s taxation system recorded perceptions among participants that some politically connected individuals had been able to avoid the same level of scrutiny faced by ordinary taxpayers. Participants also described concerns that officials could be reluctant to pursue companies associated with powerful political figures.
Those concerns are now being measured against the visible expansion of enforcement into private estates and ordinary property arrangements. The new rules make no distinction based on political status. Any person leasing land or buildings to someone conducting business, trade or an occupation is required to register and account for the tax.
The first high-profile requests have involved Arlington Estate and Borrowdale Brooke Golf Estate, but the wider enforcement environment is spreading across Harare’s gated communities and private developments. The areas listed for a separate inspection campaign by the Zimbabwe Broadcasting Corporation (ZBC) include Borrowdale Brooke, Pokugara Residential Estate, Arlington Estate, Arlington East, Madokero Estate, Mabvazuva Estate, Aspindale Park, Aspire Heights, Carrick Creagh Estate, Ocean Park Estate and Shineplus Gated Estate.
Other listed locations are Haydon Park and Leengate, Tynwald Village, Views Park, Southview Park, Glaudina, Rainham Park, Westgate, Tynwald, Fairview, Sandton Park, Gletwin, Shawasha Hills, Greendale, Mainway Meadows, Zimre Park and Pomona.
The broadcasting inspections are separate from the ZIMRA rental-tax exercise, but they illustrate how gated communities are becoming easier for government agencies to reach through estate management structures. The broadcasting teams are checking household licences and seeking access through estate managers, residents’ associations and private security companies.
For property owners, the immediate issue is whether a unit is being used for a qualifying business or occupation and whether the related rental income has been declared. For tenants, the key questions are whether the landlord has registered, whether the required tax has been paid and whether the lease and payment records accurately reflect the arrangement.
ZIMRA has encouraged landlords, agents and tenants to regularise their tax affairs. The authority’s enforcement requests show that estate records, tenant registers and occupancy information are becoming important tools in that process. As the investigation moves from individual taxpayers to the properties and communities where economic activity takes place, owners and tenants are likely to face closer scrutiny of income that has previously remained outside the formal tax system.