Zimbabwe transfer pricing reaches every related-party transaction — domestic as well as cross-border, with no size threshold, seven days to produce documentation and shortfall penalties of up to 100%.
Section 98B was inserted by Act 1 of 2014 with effect from 1 January 2014 and substituted, in its present transfer pricing form, by the Finance (No. 2) Act 9 of 2015 with effect from the 2016 year of assessment; the Thirty-Fifth Schedule was inserted separately by section 6 of Act 9 of 2015. Act 1 of 2019, gazetted 20 February 2019 with effect from 1 January 2019, added the penalty subsection (2a) and the return-filing obligations in s 98B(6)–(7). The Schedule runs to 13 paragraphs covering comparability, methods, the arm's length range, comparables, services, intangibles and corresponding adjustments.
Income Tax Act [Chapter 23:06], s 98B and Thirty-Fifth Schedule (ZIMRA consolidation 'Income Tax Act Updated to 1st Dec 2024', amending Acts to 13/2023, 1/2024 and 2/2024)Section 98B(2) allows income avoided, reduced or postponed to be included in the taxable income of either party or both. Paragraph 2 of the Schedule vests the determination in the Commissioner-General.
Income Tax Act [Chapter 23:06], s 98B(1)–(2); Thirty-Fifth Schedule para 2Also covers transactions between two non-residents relating to a Zimbabwean permanent establishment. PE profit attribution follows the same principles, but notional royalties, service or management charges to head office — and, except for banks, notional interest — are not deductible.
ZIMRA Transfer Pricing Practice Notes (2020), s 2 paras (1), (9)–(10)Section 2A also deems association for near relatives, partners, partnerships where 50% or more of income or capital rights are controlled, trustees and beneficiaries. Family and partner rights are attributed; an exclusive supply or distribution relationship alone is not control.
Income Tax Act [Chapter 23:06], ss 2A–2B; ZIMRA TP Practice Notes (2020), s 2 paras (3)–(8)The list names Mauritius, Cyprus, Singapore, Luxembourg, Malta, BVI, Cayman, Seychelles and others, plus a catch-all. It has not been refreshed since 2020 and still includes jurisdictions such as Netherlands Antilles. Listed-jurisdiction dealings must be disclosed in section 5 of the ITF 12C2.
Income Tax Act [Chapter 23:06], s 98B(4); ZIMRA specified-countries list; Public Notice 21 of 2020Paragraph 13 makes the OECD Guidelines and the UN Manual relevant sources of interpretation, but the stated hierarchy is treaty, then the Act, then the Practice Notes, then OECD/ATAF/UN material. Zimbabwe is outside the Inclusive Framework and has no OECD transfer pricing country profile, so domestic instruments are the whole of the law.
Thirty-Fifth Schedule para 13; ZIMRA TP Practice Notes (2020), s 1 paras (3)–(6)Both caps operate independently of the arm's length test, so an arm's length charge can still be partly non-deductible. Amounts denied under either cap are deemed to be dividends by ss 26(2) and 28(2), bringing non-resident or resident shareholders' tax into play.
Income Tax Act [Chapter 23:06], s 16(1)(q) and s 16(1)(r); ss 26(2) and 28(2)The sixth method was inserted as para 4(5)(f) by s 31 of the Finance Act (No. 7) of 2025. Only one method need be applied (paras 4(3) and 4(8)), and where the taxpayer has used an approved method consistently with the Schedule, ZIMRA's examination must be based on that method (paras 4(4) and 4(13)). A method outside the list is permitted only if the Commissioner is satisfied that none of the approved methods can reasonably be applied and the taxpayer establishes why each was unworkable.
Thirty-Fifth Schedule para 4(3)–(5), (8)–(10), (13); Finance Act (No. 7) of 2025, s 31Widely repeated summaries describing a fixed CUP, then cost plus, then TNMM ladder misstate the statute — the preference bites only where two methods are equally reliable.
Thirty-Fifth Schedule para 4(6)–(7)Discounts are permitted on account of proof or low quality or grade. No ZIMRA implementation guidance yet on evidencing discounts, striking the monthly average, or reconciling the method with the para 4(6) CUP preference — expect practical uncertainty in the first filing cycle.
Finance Act (No. 7) of 2025, s 31, inserting para 4(5)(f) of the Thirty-Fifth ScheduleSelection must be consistent with the functional analysis, which pushes the simpler entity forward: reliable comparables are unlikely for a party making unique and valuable contributions or bearing economically significant risk. A foreign tested party's financials and supporting detail must be produced to ZIMRA.
Thirty-Fifth Schedule para 4(11)–(12); ZIMRA TP Practice Notes (2020), s 4 para (4)(a)(ii)–(iii)No adjustment may be made inside the range. Outside it, the adjustment is to the median — the 50th percentile — and the taxpayer is expected to make that adjustment in its own return; if it does not, ZIMRA will.
Thirty-Fifth Schedule para 6(1)–(4); ZIMRA TP Practice Notes (2020), s 7 paras (1)–(7)ZIMRA openly acknowledges that African comparables data is scarce, expects internal comparables to be tested first, and accepts commercial database searches provided the search method and criteria are disclosed. Widen the search as little as possible and make comparability adjustments where reliable.
Thirty-Fifth Schedule para 7(4)–(6); ZIMRA TP Practice Notes (2020), s 8 paras (1)–(3), (6)–(8)ZIMRA may not base a s 98B adjustment on external comparable information the taxpayer cannot access, and the taxpayer may not rely on data ZIMRA cannot see. Undisclosed information may still be used for risk assessment and case selection.
Thirty-Fifth Schedule para 7(2)–(3); ZIMRA TP Practice Notes (2020), s 8 para (9)Business overview and organisational chart; group structure and shareholdings; the controlled transactions with a comparability analysis; method selection including tested party and financial indicator; the search process, rejected internal comparables and comparability adjustments; industry or economic analysis and any budgets relied on; foreign APAs covering the transactions; a conclusion on arm's length consistency; and anything else materially relevant.
Income Tax Act s 98B(5); SI 109 of 2019, reg 2(1)–(2)A single domestic related-party transaction triggers a full local file. Neither SI 109 of 2019 nor the Practice Notes contains any threshold or safe-harbour provision.
SI 109 of 2019, reg 2(1); ZIMRA TP Practice Notes (2020)It must be in English (reg 3, reinforced by s 37B(1)) and kept for six years from the last entry. A foreign parent's refusal to release the group pricing basis or benchmarking study is treated by ZIMRA as a documentation failure, pushing the taxpayer into the 30% penalty tier.
SI 109 of 2019, regs 3–6; Income Tax Act s 37B(1)–(2); ZIMRA TP Practice Notes (2020), ss 10–11Zimbabwe has not adopted the OECD three-tier model or the BEPS Action 13 minimum standard, and no CbC form exists. The only group-level information return in Zimbabwean law is the Pillar Two-style filing from 2026.
SI 109 of 2019; ZIMRA TP Practice Notes (2020); ZIMRA transfer pricing downloads library (5 items)It captures related-party dealings by industry, location and value (international and domestic), revenue and expenditure by nature of transaction with the method ticked, loans and interest-free balances, non-monetary consideration, listed-jurisdiction dealings and PE details. Section 6 asks directly whether documentation exists and what percentage of international transactions it covers — a self-reported risk flag that feeds the 30%/10% penalty split.
Income Tax Act s 98B(6)–(7); ZIMRA form ITF 12C2 (DTF: 16 A, 4 December 2018)Filed through TaRMS, live since 12 October 2023. Commentary citing a three-month deadline is wrong: s 37A(1) was substituted by s 12 of Act 10 of 2022 and specifies four months. The Commissioner-General may extend under s 37A(4).
Income Tax Act s 37A(1), (4); ZIMRA Public Notice 26 of 2026 (30/04/2026)Documentation is mitigation, not immunity — twenty points of the shortfall, but no route to nil, and the primary adjustment and interest stand regardless. There is no statutory safe harbour.
Income Tax Act s 98B(2a); ZIMRA TP Practice Notes (2020), s 12There is no special transfer pricing limitation period. A further proviso protects assessments made in accordance with the practice generally prevailing at the time.
Income Tax Act s 47(1), provisos (i)–(iii)No deemed dividend, deemed loan or repatriation follows a s 98B primary adjustment. Compensating adjustments must be made before the return is filed, by retrospective price adjustment or in the computation, and only where they increase taxable income or reduce a loss. The deemed-dividend consequences in the related-party space arise instead under ss 26(2) and 28(2), which treat amounts exceeding the s 16(1)(q) 3:1 thin capitalisation limit and the s 16(1)(r) management and administration fee cap as dividends subject to non-resident or resident shareholders' tax.
Income Tax Act s 98B and Thirty-Fifth Schedule; ss 26(2) and 28(2) (s 28(2) as substituted by s 11 of Finance Act 8/2022); ZIMRA TP Practice Notes (2020), s 9 paras (1)–(7)ZIMRA runs s 98B alongside the s 98 general anti-avoidance provision, which the Practice Notes expressly preserve. Services must be actually rendered and of value an independent party would have paid for or performed in-house; shareholder-activity costs are non-chargeable. ITF 12C2 data plus TaRMS analytics drive case selection, and the beneficial-tax-jurisdiction list flags listed-country dealings regardless of association.
ZIMRA TP Practice Notes (2020), s 11; Thirty-Fifth Schedule para 8(1)–(2); Zimbabwean practitioner commentarySupreme Court, Judgment No. SC 3/22 (Civil Appeal SC 598/19), 18 January 2022, covering 2009 to 2014 and therefore decided under s 15(2)(a) and s 98, not s 98B. The royalty deductions survived ZIMRA's nexus challenge on the strength of the ratified 8 February 2008 agreement and exchange-control approval; ZIMRA's cross-appeal on technical services partially succeeded, the court a quo's allowance was set aside, and the Special Court must decide whether the arrangement contravened s 98. Contrast I A B Company v ZIMRA (32 of 2022) [2022] ZWHHC 32 (19 January 2022), where parent service fees failed for want of proof that services were rendered; CF (Pvt) Ltd v ZIMRA [2018] ZWHHC 99 (26 February 2018) accepted functional analysis as a tool, and CRS (Pvt) Ltd v ZIMRA HH 728/17 confirmed the Commissioner may impute notional income.
Delta Beverages (Private) Limited v ZIMRA (3 of 2022) [2022] ZWSC 3 (18 January 2022); ZimLII case lawSection 63 bars the court from reversing or altering any decision of the Commissioner unless the appellant shows the decision is wrong. Section 98B(2)(a) appears at item (r) of the Eleventh Schedule as a decision that may be objected to under s 62(1)(b); unlike items (e)(ii), (p) and (s)(ii) and (vii), it carries no burden-of-proof proviso of its own. ZIMRA reviews compliance primarily on information the taxpayer itself supplies.
Income Tax Act s 63; Eleventh Schedule item (r) (s 98B(2)(a) objectionable under s 62(1)(b))There is no APA provision in the Act, the Schedule or SI 109, and no APA chapter in the Practice Notes. The only references are outward-facing: a foreign APA must be disclosed in the local file, and a bilateral or multilateral APA in force exempts a transfer from the hard-to-value intangibles approach.
ZIMRA TP Practice Notes (2020); SI 109 of 2019, reg 2(2)(g)Zimbabwe is not an MLI signatory as at 18 June 2026, so no treaty MAP article has been upgraded and no mandatory binding arbitration is available; outside the Inclusive Framework there is no Action 14 peer review either. Effectiveness in practice is therefore untested on the public record.
ZIMRA TP Practice Notes (2020), Glossary; OECD MLI signatories and parties (18 June 2026)Cross-border relief requires a treaty reflecting an intention to relieve economic double taxation, and a request evidencing the counterparty, its residence, the years and amounts, the foreign adjustment and its comparability analysis, and that no further foreign recourse will be pursued. Requests go to the Competent Authority, ZIMRA, ZB Centre, Cnr Nkwame Nkrumah Ave, Harare, within the treaty MAP time limit.
Thirty-Fifth Schedule paras 11 and 12(1)–(5); ZIMRA TP Practice Notes (2020), s 11Grounds must be detailed in the objection and cannot be expanded on appeal without leave; a further appeal lies to the Supreme Court under s 66, and s 69 governs payment of tax pending the decision.
Income Tax Act ss 62, 63, 65, 66, 69 and Twelfth ScheduleA bespoke non-GloBE s 12B applied from 1 January 2024, charging 15% on the Zimbabwean taxable income of low-taxed foreign entities notwithstanding any treaty. The 2026 replacement computes a combined effective tax rate across Covered Persons, requires a designated Zimbabwe-resident filer (waived where a GloBE Information Return is filed abroad under a qualifying competent authority agreement), and carries daily penalties. Note the drafting mismatch: s 12B refers to a Forty-First Schedule while the enacted Schedule is headed the Fortieth.
Income Tax Act s 12B (Act 13 of 2023); Finance Act (No. 7) of 2025, s 15 and the domestic minimum top-up tax ScheduleConsequences: no Action 13 CbCR minimum standard, no CbC MCAA, no Action 14 peer review, no MLI-modified treaties, and a top-up tax that is a unilateral measure rather than a Qualified Domestic Minimum Top-up Tax.
OECD Inclusive Framework membership list (5 December 2025); OECD MLI signatories and parties (18 June 2026)The term appears nowhere in the Act, the Schedule, SI 109, the Practice Notes or the Finance Act (No. 7) of 2025, and as a non-Inclusive Framework jurisdiction Zimbabwe is neither an electing nor a covered jurisdiction. ATAF-OECD simplification workshops are the only regional touchpoint.
Income Tax Act, Thirty-Fifth Schedule, SI 109 of 2019, ZIMRA TP Practice Notes, Finance Act (No. 7) of 2025; ATAFThe transfer pricing library holds five items only: the ITF 12C2 (2018), the specified-countries list, the Practice Notes (5 March 2020, adjusted 23 March 2020), SI 109 of 2019 and Public Notice 21 of 2020. The Practice Notes therefore predate the 2022 OECD Guidelines consolidation, and no master file, CbCR, APA or MAP guidance has followed.
ZIMRA transfer pricing downloads library; Public Notice 21 of 2020Zimbabwe's transfer pricing rules sit in section 98B of the Income Tax Act [Chapter 23:06], read with the Thirty-Fifth Schedule. Section 98B was inserted by Act 1 of 2014 and substituted, in its present transfer pricing form, by the Finance (No. 2) Act 9 of 2015 with effect from the 2016 year of assessment; the Thirty-Fifth Schedule was inserted separately by section 6 of Act 9 of 2015. Act 1 of 2019 added the penalty subsection (2a) and the return-filing obligations in subsections (6) and (7). The thirteen-paragraph Schedule carries the architecture: comparability, methods, the arm's length range, comparables, services, intangibles and corresponding adjustments.
The test is orthodox. Section 98B(1) requires income from a controlled transaction with an associated person to match the conditions independent persons would have agreed in comparable circumstances, and section 98B(2) charges income avoided, reduced or postponed in the hands of either party, or both.
Three features catch inbound advisers out. The rules reach purely domestic related-party dealings as well as cross-border ones, and dealings between two non-residents involving a Zimbabwean permanent establishment, with no turnover or value threshold anywhere. Section 98B(4) extends the arm's length rule to residents of jurisdictions the Commissioner-General regards as conferring a taxable benefit — roughly forty-five are listed — whether or not the parties are associated. The OECD Guidelines are persuasive only: paragraph 13 makes them and the UN Manual sources of interpretation, but ZIMRA's hierarchy puts treaties above the Act, the Act above its Practice Notes, and the Practice Notes above OECD, ATAF and UN material. Zimbabwe is not an Inclusive Framework member and has no OECD country profile; the domestic instruments are the whole of the law.
Two blunt deduction limits sit on top of the arm's length test: the 3:1 debt-to-equity rule in section 16(1)(q) and the section 16(1)(r) cap on intra-group fees and management charges at 1% of qualifying expenditure, 0.75% before trade commences. An arm's length management fee can still be largely non-deductible — and the excess is not merely disallowed: sections 26(2) and 28(2) deem amounts exceeding either cap to be dividends, drawing non-resident or resident shareholders' tax.
Paragraph 4(5) approves six methods on a most-appropriate basis — the five familiar ones of general application, plus the Quoted Price Method for mineral exports dealt with below — but two tie-breakers override free choice: paragraph 4(6) requires CUP where CUP and another method are equally reliable, and paragraph 4(7) requires a traditional transactional method over TNMM or profit split on the same test. Only one method need be applied, and where a taxpayer has applied an approved method consistently with the Schedule, ZIMRA's examination must proceed on that method — a procedural protection worth pleading.
From 1 January 2026 exported minerals are priced under that sixth method. The Quoted Price Method, inserted as paragraph 4(5)(f) by section 31 of the Finance Act (No. 7) of 2025, takes the monthly average London Metal Exchange cash price, failing which Fastmarkets Metal Bulletin, then Shanghai Metals Market, then another exchange approved by the Commissioner, less discounts for proof, quality or grade. No guidance yet explains the discounts or how the method sits with the paragraph 4(6) CUP preference.
On benchmarking the Practice Notes are more demanding than the Schedule. The tested party must be the one for which reliable comparables and financial data exist, which pushes the simpler entity forward; a foreign tested party's financials must be given to ZIMRA. Paragraph 6 protects results inside the arm's length range, but the Practice Notes require a statistical approach — and so the interquartile range — wherever comparability is uncertain or the top of the range exceeds the bottom by more than 25%. Outside the range the adjustment is to the median, and the taxpayer is expected to make it in its own return rather than wait for ZIMRA. Foreign and regional comparables are permitted where local data is unavailable, provided the search strategy is disclosed. Secret comparables cut both ways: neither side may rely on information the other cannot see, though ZIMRA may use undisclosed data for risk selection.
Section 98B(5) creates the obligation; Statutory Instrument 109 of 2019 prescribes the content. Regulation 2(2) lists nine items, running from business overview and group structure through the comparability analysis, method and tested-party selection and the search process, to industry analysis, foreign APAs and a conclusion on arm's length consistency.
There is no threshold. SI 109 contains no de minimis, no turnover test, no small-taxpayer exemption and no safe harbour, so a single domestic related-party transaction triggers a full local file. Documentation is contemporaneous only if in place when the return is filed, must be in English, must be produced within seven days of a written request, and must be kept six years under section 37B. A parent's refusal to release the group's pricing basis or benchmarking study is no excuse; ZIMRA treats it as a documentation failure with penalty consequences.
Zimbabwe has not adopted the three-tier model: no master file, no country-by-country reporting, no CbC multilateral agreement. What it has instead is an annual disclosure return. The ITF 12C2, filed with the ITF 12C, runs to seven pages: related-party dealings international and domestic by industry, location and value; revenue and expenditure by nature of transaction with the method ticked; loans, including interest-free balances; non-monetary consideration; dealings with the specified jurisdictions; permanent establishment details; and a direct question in section 6 whether documentation exists and what percentage of international transactions it covers. That self-reported figure feeds risk selection and the penalty tiers.
Returns fall due four months after year end under section 37A(1) — 30 April for a December year end, not the three months some commentaries still repeat — filed through TaRMS, live since October 2023. For the 2025 year ZIMRA extended the date to 30 May 2026.
Section 98B(2a) tiers the penalty on the shortfall: 100% where fraud or evasion is evidenced, 30% where compliant contemporaneous documentation does not exist, and 10% where it does. Documentation is mitigation, not immunity — there is no route to nil, and the primary adjustment and interest stand regardless.
Additional assessments are barred more than six years after the end of the year of assessment, unless fraud, misrepresentation or wilful non-disclosure makes the adjustment necessary, in which case there is no limit. Zimbabwe has no secondary adjustment mechanism — no deemed dividend, deemed loan or repatriation follows a section 98B primary adjustment — but taxpayer-initiated compensating adjustments run one way only: upward. Deemed dividends do arise elsewhere in the related-party space: sections 26(2) and 28(2) treat amounts above the section 16(1)(q) and section 16(1)(r) caps as dividends in the shareholders' tax net.
Enforcement concentrates on outbound intra-group charges: management, technical and administrative fees, royalties and trademark charges paid to offshore parents. ZIMRA routinely pairs section 98B with the section 98 general anti-avoidance provision, which the Practice Notes expressly preserve. The bar on services is evidentiary — the Schedule requires a service actually rendered, delivering value an independent party would have paid for or performed in-house — and shareholder-activity costs are non-chargeable. Delta Beverages (Private) Limited v ZIMRA [2022] ZWSC 3 upheld the trademark royalties for 2009 to 2014 against ZIMRA's nexus challenge, but allowed ZIMRA's cross-appeal in part on the 1.5% technical services fee: that allowance was set aside and remitted to the Special Court to decide whether the arrangement contravened section 98 — and all of it on pre-2016 law. I A B Company [2022] ZWHHC 32 went the other way, the assessment standing for want of proof that services were rendered at all. The onus is the taxpayer's: section 63 requires the appellant to show the Commissioner is wrong, and a section 98B(2)(a) determination reaches the court only as an objectionable decision listed at item (r) of the Eleventh Schedule.
There is no advance pricing agreement programme. Neither the statute nor the Practice Notes provide for one. The only references are outward-facing: a foreign APA must be disclosed in the local file, and a bilateral or multilateral APA in force can exempt a transfer from the hard-to-value intangibles approach.
MAP exists only through the Article 25 provisions of Zimbabwe's bilateral treaties. There is no domestic MAP statute, no guidance, no profile and no statistics; because Zimbabwe has not signed the Multilateral Instrument, no treaty article has been upgraded and no mandatory binding arbitration is available. Corresponding adjustments are better. Domestically, paragraph 11 is mandatory: adjust one party, adjust the other. Internationally, paragraph 12 grants relief only under a treaty reflecting an intention to relieve economic double taxation, on a request carrying the counterparty's details and residence, the years and amounts, evidence of the foreign adjustment and its comparability analysis, and confirmation that no further foreign recourse will be pursued. Requests go to the Competent Authority, ZB Centre, Harare.
The domestic route is tight. Object in writing within 30 days of the assessment with detailed grounds; if no decision issues within three months the objection is deemed disallowed; appeal within 21 days to the High Court or the Special Court for Income Tax Appeals, confined to the grounds pleaded unless leave is granted, with a further appeal to the Supreme Court.
Zimbabwe has legislated a minimum tax twice. Act 13 of 2023 inserted a bespoke section 12B from 1 January 2024: a foreign entity with Zimbabwean-source income taxed at home below 15%, or not at all, pays a domestic minimum top-up tax to 15%, expressed to apply notwithstanding any double taxation agreement. The Finance Act (No. 7) of 2025 replaced section 12B from 1 January 2026 with a GloBE-modelled regime: an EUR 750 million consolidated-revenue test met in two of the four preceding fiscal years, a 15% minimum rate, a combined effective tax rate across Covered Persons, and top-up tax where that rate falls short.
One Zimbabwe-resident entity must be designated to file an information return with the income tax returns, waived where a GloBE Information Return is filed abroad in a jurisdiction with a qualifying competent authority agreement with Zimbabwe; daily penalties apply and the Commissioner may estimate. Because Zimbabwe sits outside the Inclusive Framework this is a unilateral measure, not a Qualified Domestic Minimum Top-up Tax, and groups should not assume a parent jurisdiction's ordering rules will treat it as one. Watch the drafting: section 12B refers to a Forty-First Schedule while the Schedule enacted is headed the Fortieth.
Other 2026 changes bear on structuring: building and construction sites become permanent establishments at 90 days in twelve months, the US$500,000 threshold falls away from section 12A deemed-source taxation, a 20% special capital gains tax reaches indirect offshore transfers of shares in entities holding Zimbabwean mineral or land rights, and a 15% withholding tax on USD interest to non-residents returns. Amount B has not been adopted, and ZIMRA has published no transfer pricing guidance since 2020.
Treat the local file as the primary control: it is cheap against a twenty-point penalty swing, it is the only thing producible inside seven days, and it must cover the domestic dealings groups habitually ignore. Reconcile the ITF 12C2 to that file before signature — the section 6 coverage percentage is a self-assessment of exposure and should never contradict what is held. Get the range mechanics right: test the 25% spread, apply the interquartile range where it bites, and make any median adjustment in the return. Price services to the standard the courts apply, with contemporaneous evidence of what was done, by whom and to what commercial effect, and shareholder costs stripped out. Model the section 16(1)(q) and 16(1)(r) caps separately, because they will cut an arm's length charge and turn the excess into a deemed dividend. With no APA available and MAP treaty-dependent and untested, certainty in Zimbabwe is bought with documentation and evidence, not with rulings.
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