Property owners and tenants in one of Harare’s most exclusive estates are now at the centre of a tax compliance drive. The Zimbabwe Revenue Authority (ZIMRA) has asked for detailed information about the properties in the estate and the people who live in them.
In a notice to residents dated August 28, 2026, the Borrowdale Brooke Homeowners Association (BBHA) said ZIMRA had requested the names of property owners and tenants, lease start dates and contact details. The request was made under Section 39 of the Income Tax Act. This section gives the Commissioner-General power to demand information needed to run the tax system. The association sought outside legal advice. It was told that it was legally obliged to comply, and it said it would provide the information.
The development matters for Zimbabwe’s whole property market. It comes at a time when authorities are working harder to identify rental income and make sure it is properly declared. Borrowdale Brooke is also not alone. A similar request has since reached the homeowners’ association at Arlington estate.
Why Does ZIMRA Want the Information?
At face value, the request is simple. ZIMRA wants to know who owns each property, who lives in it as a tenant and when each lease began. That gives the tax authority a clearer picture of which properties earn an income.
For example, one house in Borrowdale Brooke may belong to a Zimbabwean resident who rents it out. Another may belong to someone living in the diaspora and be managed locally. A register with the owner’s name, the tenant’s name and the lease start date gives ZIMRA information it can match against its tax records.
However, this does not mean that every Borrowdale Brooke owner or tenant suddenly owes a new tax. Rather, the request gives ZIMRA information it can use to check existing tax obligations. ZIMRA has also warned that refusing or neglecting to provide information required by the Commissioner can be an offence.
Rental Income Is Already Taxable
The Borrowdale Brooke request also needs to be seen against Zimbabwe’s wider push to bring rental income into the tax net. Rental income is not a new target. Rent from a house let purely as someone’s home still counts as income under the normal income tax rules.
What is new is Presumptive Rental Income Tax. ZIMRA introduced it with effect from January 1, 2026, under the Finance Act, 2025. But there is an important difference. This tax applies where the tenant carries on a trade, business or occupation on the premises. ZIMRA’s guidance says the part of a property used as a home is not subject to it.
This means a landlord renting out a house purely as someone’s home should not assume the 15 percent presumptive tax applies just because the property is rented. Business rentals are different. Where the presumptive tax applies, ZIMRA charges 15 percent of the gross rent received, with no deductions or allowances. Returns are due by the 5th day of the following month, and payment is due by the 10th.
There is one more detail. Landlords who were already registered and declaring rental income through normal self-assessment before December 31, 2025, may continue to account for that income under the ordinary income tax system.
What About Landlords Living Overseas?
The development could be especially relevant to Zimbabweans in the diaspora who own property at home. A common arrangement is for an owner living abroad to rent out a house through a local agent or relative. The owner may never deal with the tenant, collect cash or manage the property. But that does not remove the owner’s tax responsibility.
ZIMRA’s 2026 guidance says Zimbabwean citizens in the diaspora who own property leased to people or businesses trading on those premises must register. It also says non-resident owners who must register have to appoint a resident representative in Zimbabwe.
For diaspora landlords, good records are becoming more important. A lease agreement, payment history, management agreement, record of property expenses and proof of tax compliance can show exactly how a property is used and which rules apply.
Tenants Should Not Confuse the Request With a Tax Bill
The request has understandably worried tenants. But providing information and being assessed for tax are two different things. The association has said it will not share anything beyond what the law requires.
A tenant renting a property as a private home does not become liable for the landlord’s rental income tax simply by being named on a tenant register. The main focus is the owner’s income and how the property is used. Even so, tenants should make sure their lease documents are accurate. Where a property is used for a business, an office, a professional practice or another income-generating activity, the tax treatment can be different.
ZIMRA’s Wider Compliance Push
Borrowdale Brooke may be the immediate focus, but the bigger story is that Zimbabwe’s property market is becoming more visible to the tax authorities. Property and tenant records help link ownership, occupation and income.
Earlier in 2026, ZIMRA also ran a time-limited voluntary disclosure programme. It urged individuals and businesses to review their 2025 records and declare any income they had left out, with penalties waived for full disclosures made before the deadline. The message for property owners is becoming clearer: keeping rental income off the books does not make it invisible.
Property managers, agents and other intermediaries also play a growing role. Under the presumptive rental tax rules, where rent is received through an estate agent, intermediary, trustee or sub-lessee, that party can carry legal responsibilities for the tax.
What Should Property Owners Do?
For landlords, the Borrowdale Brooke case is a useful reminder to get their property records in order. At a minimum, owners should keep:
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A copy of every current lease agreement.
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Records showing when each tenancy began.
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Proof of rental payments received.
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Details of property managers and agents.
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Records showing whether a property is used as a home or for business.
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ZIMRA registration and tax records, where applicable.
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Documents on overseas ownership or local representatives, where relevant.
Owners who are unsure about their tax position should get advice from a qualified tax practitioner. They should not assume that all rental properties are treated the same way.
A New Era of Property Transparency?
Zimbabwe’s property market has long run on a mix of formal and informal arrangements, especially in residential rentals. The Borrowdale Brooke request suggests this may be changing. For government, reliable property and tenancy records make it easier to find income that was once hard to trace. For landlords, proper records and a clear understanding of their tax obligations now matter more. For tenants, the lesson is simpler: being listed as a tenant does not, on its own, make you responsible for your landlord’s rental income tax.
As ZIMRA gets better at connecting properties with owners, tenants and leases, property owners — whether in Harare, elsewhere in Zimbabwe or abroad — will increasingly need to treat rental property as a properly documented investment rather than an informal source of income.
The Borrowdale Brooke case may therefore be less about one exclusive estate and more about a wider shift in Zimbabwe’s property market. The taxman is paying closer attention to who owns property, who lives in it and whether it earns an income.
Sources
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ZIMRA – Public Notice 08 of 2026: Presumptive Rental Income Tax, 5 February 2026. https://www.zimra.co.zw/public-notices?download=4444:public-notice-08-of-2026-presumptive-rental-income-tax
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The Herald – Zimra introduces Presumptive Rental Income Tax for property owners, 6 February 2026. https://www.heraldonline.co.zw/zimra-introduces-presumptive-rental-income-tax-for-property-owners/
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Southerton Business Times – ZIMRA seeks Borrowdale Brooke property owners’ details, August 2026. https://www.southertonbusinesstimes.com/post/zimra-seeks-borrowdale-brooke-property-owners-details
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Nehanda Radio – ZIMRA demands landlord and tenant details from housing estates, 8 September 2026. https://nehandaradio.com/2026/09/08/zimra-goes-on-tax-warpath-demands-landlord-and-tenant-details-from-housing-estates/
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Business Times – Presumptive rental income tax in Zimbabwe: a practical guide for property owners, agents and tenants, 2026. https://businesstimes.co.zw/presumptive-rental-income-tax-in-zimbabwe-a-practical-guide-for-property-owners-agents-and-tenants/
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allAfrica – Tax amnesty warning as deadline looms for Zimbabweans, 23 April 2026. https://allafrica.com/stories/202604240032.html
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Income Tax Act [Chapter 23:06], Section 39 – ZimLII. https://zimlii.org
