Zimbabwe Tax Calculators · CGT Suspensive Sale
CGT Suspensive Sale Calculator
For instalment sales of immovable property under s.18 of the Capital Gains Tax Act — apportion the total gain over the years in which instalments are received.
Sale & instalment details
20% of the gain for property acquired after 22 Feb 2019 (FA s. 38(b)). Property acquired before 22 Feb 2019 is taxed at 5% of the gross amount instead — this gain-apportionment calculator suits the 20% regime.
How section 18 apportionment works
1
Compute the total gain once
Total gain = Sale − Selling exp. − (Cost + Improvements + Inflation)
2
Compute the gain ratio
Gain ratio = Total gain ÷ Total sale price
3
This year's gain
This year = Instalment received × Gain ratio
4
Apply CGT rate
CGT this year = This year's gain × 20%
5
Repeat each year
Until cumulative instalments equal the sale price.
Statutory anchors
- Capital Gains Tax Act [Chapter 23:01] — s.18 (sales of immovable property under suspensive conditions)
- Related TaxTami lesson: Suspensive Sales