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A first-principles introduction to CGT in Zimbabwe — what's taxable, when it triggers, and where it sits in the tax system.

The Capital Gains Tax Act, its Finance Act overlays, regulations and the statutory architecture of CGT.

What is a 'specified asset' — immovable property, marketable securities — and why classification matters.

What constitutes a disposal — the meaning, the deeming rules, and the timing for CGT purposes.

The build-up: gross capital amount minus allowable deductions equals the capital gain — fully worked.

Section 11 deductions against the gain — base cost, inflation allowance, improvement costs and selling expenses.

When a non-sale event is treated as a disposal — donations, expropriation, distributions on liquidation.

The statutory CGT rates, how Part IIIA applies, and the inflation adjustment rules under sections 18 and 21.

The principal residence exemption, public benefit organisations, and the other statutory CGT exemptions.

Specified-asset rules, deemed disposals, donations, and the special CGT mechanics for unusual transactions.

Expenditure items that may not be deducted in computing the gain, with the statutory and policy reasons.

Capital gains withholding tax — the depositary's withholding obligation, rates, and reconciliation with CGT.

Depositaries — lawyers, banks, agents — and their statutory duties to withhold and account for CGT.

The CGT return, the assessment cycle and the documentation that supports a clean filing.

How and when CGT is paid, the depositary mechanism, and ZIMRA's recovery powers for arrears.

Disputing a CGT assessment — objection grounds, special-court appeals and timing rules.

ZIMRA's enforcement and recovery toolkit for unpaid CGT — assessments, attachment and the depositary lien.

CGT in mergers, demergers, share-for-share exchanges and the corporate-restructuring reliefs available.

Suspensive (instalment) sales and how the CGT charge is spread across the payment periods.

The Principal Private Residence relief — when it applies, how it interacts with the section 14 rollover, and seller obligations under section 35A.

CGT on listed and unlisted shares, withholding tax on marketable securities, and the depositary regime.

How Zimbabwean CGT applies to non-residents, immovable property and cross-border disposals.

Practical CGT compliance — diary of obligations, planning around disposals, and the documentation file.

The leading Zimbabwean CGT cases — disposal, deemed disposal, valuation and the principles each established.

ZIMRA's administration of CGT — assessment, collection, depositaries and the practical procedural framework.

An integrated practical module that applies CGT to property, shares, business sales and inheritance.