Zimbabwe Tax Calculators · Estate Duty
Estate Duty Calculator
Estimate the estate duty on a deceased estate under the Estate Duty Act — gross estate, allowable deductions, surviving-spouse abatement and the USD 100,000 tax-free threshold.
Estate composition
Fully deductible.
Only the portion above US$100,000 is dutiable (Finance Act, Sched to Ch VI para 6E proviso (ii), as substituted by FA 7/2021).
Step-by-step
1
Gross estate
Aggregate value of all property held at date of death (immovable, movable, financial).
2
Less: deductions
Debts, funeral expenses, administration costs.
3
Less: spouse abatement
Property accruing to a surviving spouse is deductible in full.
4
Less: general abatement
USD 100,000 (or the ZWL equivalent) — only the excess over US$100,000 is the dutiable amount (FA 7/2021, w.e.f. 1 Jan 2022).
5
Apply 5% to dutiable estate
Estate duty = dutiable estate × 5%.
Statutory anchors
- Estate Duty Act [Chapter 23:03]
- Finance Act [Chapter 23:04] — s.35 & Schedule to Chapter VI (5% maximum rate; US$100,000 threshold)
- Administration of Estates Act [Chapter 6:01]