In 2019, Zimbabwe implemented significant reforms to its tax regulations by introducing mandatory transfer pricing (TP) documentation requirements through S.I. 109 of 2019

Transfer pricing has become an important issue in international taxation as multinational groups expand globally, with related-party transactions often shifting taxable profits across borders.

In Zimbabwean context, rental income falls entirely and forms gross income of a taxpayer inherently satisfying the provisions set out by Section 8(1) of the Income Tax Act.