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5.5. Source Rules with Respect to Income Derived by Non-Residents


Dividends received from companies that are incorporated and registered in Zimbabwe and from foreign companies authorized to operate in Zimbabwe are deemed Zimbabwean sourced.


Interest paid by Zimbabwean residents to non-residents is deemed Zimbabwean sourced.


Royalty fees paid for the use of intellectual property in Zimbabwe, is deemed Zimbabwean sourced.

Rental income

Rental income from property situated in Zimbabwe is deemed Zimbabwean sourced.

Service fees

Service fees paid to a non-resident are deemed Zimbabwean sourced if any of the following conditions are met:

  • The services are rendered within Zimbabwe
  • The services are  rendered outside  Zimbabwe for Zimbabwean residents by non residents or for earning income effectively subject to Zimbabwean tax