Understanding thin capitalisation and excess management fees is crucial for businesses in Zimbabwe, as these factors significantly impact tax obligations and overall financial health.

On 15 May 2026, the Minister of Finance, Economic Development and Investment Promotion issued the Income Tax (Fiscalised Recording of Fuel Transactions) Regulations, 2026 (SI 88 of 2026), in terms of section 90 as read with section 80DD of the Income Tax Act.

International financial reporting has long served two constituencies: IFRS Accounting Standards for capital markets, and IPSAS for governments and public bodies.