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Official guidance
Double Taxation Relief Manual

DT20950PP · Double Taxation Relief Manual: Zimbabwe

  • DT20951 · Zimbabwe: Admissible and inadmissible taxes
  • DT20952 · Zimbabwe: Source of income
  • DT20953 · Zimbabwe: Subject to tax
  • DT20954 · Zimbabwe: Dividends
  • DT20955 · Zimbabwe: Technical fees
  • DT20956 · Zimbabwe: Pensions
  • DT20957 · Relief from Zimbabwean tax
  • DT20990 · Zimbabwe: Underlying Tax
  • DT21001 · DT: Zimbabwe: double taxation agreement, Article 2: Taxes covered
  • DT21002 · DT: Zimbabwe: double taxation agreement, Article 3: General definitions
  • DT21003 · DT: Zimbabwe: double taxation agreement, Article 4: Fiscal domicile
  • DT21004 · DT: Zimbabwe: double taxation agreement, Article 5: Permanent Establishment
  • DT21005 · DT: Zimbabwe: double taxation agreement, Article 6: Income from immovable property
  • DT21006 · DT: Zimbabwe: double taxation agreement, Article 7: Business profits
  • DT21007 · DT: Zimbabwe: double taxation agreement, Article 8: International traffic
  • DT21008 · DT: Zimbabwe: double taxation agreement, Article 9: Associated enterprises
  • DT21009 · DT: Zimbabwe: double taxation agreement, Article 10: Dividends
  • DT21010 · DT: Zimbabwe: double taxation agreement, Article 11: Interest
  • DT21011 · DT: Zimbabwe: double taxation agreement, Article 12: Royalties
  • DT21012 · DT: Zimbabwe: double taxation agreement, Article 13: Technical fees
  • DT21013 · DT: Zimbabwe: double taxation agreement, Article 14 Capital gains
  • DT21014 · DT: Zimbabwe: double taxation agreement, Article 15 Independent personal services
  • DT21015 · DT: Zimbabwe: double taxation agreement, Article 16: Dependent personal services
  • DT21016 · DT: Zimbabwe: double taxation agreement, Article 17 Directors' fees
  • DT21017 · DT: Zimbabwe: double taxation agreement, Article 18: Artistes and athletes
  • DT21018 · DT: Zimbabwe: double taxation agreement, Article 19: Pensions
  • DT21019 · DT: Zimbabwe: double taxation agreement, Article 20: Government service
  • DT21020 · DT: Zimbabwe: double taxation agreement, Article 21: Students
  • DT21021 · DT: Zimbabwe: double taxation agreement, Article 22: Income not expressly mentioned
  • DT21022 · DT: Zimbabwe: double taxation agreement, Article 23: Elimination of double taxation
  • DT21023 · DT: Zimbabwe: double taxation agreement, Article 24: Non-discrimination
  • DT21024 · DT: Zimbabwe: double taxation agreement, Article 25: Mutual agreement procedure
  • DT21025 · DT: Zimbabwe: double taxation agreement, Article 26: Exchange of information
  • DT21026 · DT: Zimbabwe: double taxation agreement, Article 27: Diplomatic agents and consular officials
  • DT21027 · DT: Zimbabwe: double taxation agreement, Article 28: Entry into force
  • DT21028 · DT: Zimbabwe: double taxation agreement, Article 29: Termination
  1. Double Taxation Relief Manual: Zimbabwe: contents
  2. Zimbabwe: Subject to tax

DT20953 | Zimbabwe: Subject to tax

From HM Revenue & Customs · Double Taxation Relief Manual

The Zimbabwean tax on dividends, interest, royalties and technical fees is only reduced to the rates of tax specified in the agreement if the United Kingdom resident recipient is subject to United Kingdom tax on the income in question.

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