Summary
Zimbabwe's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, capital gains, VAT, customs and excise, and stamp duties. Primary statutes include the Income Tax Act (Chapter 23:06), the Capital Gains Tax Act (Chapter 23:01), the Value Added Tax Act (Chapter 23:12), the Customs and Excise Act (Chapter 23:02), and the Finance Act (Chapter 23:04). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the Zimbabwe Revenue Authority (ZIMRA).
The tax laws are available on the government website.