Gunhill Shop Retail Space with Manicured Garden To Let 400sqm

As of January 2026, ZIMRA aggressively shifted the tax burden in the commercial property sector onto the tenant. If your landlord is not formally tax-compliant under the normal self-assessment system, you (the tenant) are now legally designated as a statutory tax agent.

Under the Finance Act of 2025, you are legally required to withhold a 15% Presumptive Rental Income Tax from your gross rent and remit it directly to ZIMRA by the 10th of every month. If you pay your landlord in full without withholding this tax, ZIMRA will hit your business with a 100% penalty on the unpaid tax. Renting through an EAC-registered agency on Propertyzone protects you from this trap, as the agency legally acts as the statutory intermediary, withholding the tax before disbursing funds to the landlord so your business remains insulated from ZIMRA audits.

No. ZIMRA anticipated that informal landlords would threaten tenants who comply with the new withholding laws. The 2026 regulations explicitly state that if a tenant withholds rent to pay the Presumptive Tax directly to ZIMRA, the tenant is granted absolute statutory protection from eviction or retaliatory rent escalation for a period of three months.

Do not let a landlord bully you into bypassing the tax net. Ensure your commercial lease explicitly references ZIMRA withholding compliance to prevent aggressive disputes over "short payments."

Commercial leases are generally structured on a net basis, meaning the tenant pays their own utilities. However, in Zimbabwe, municipal rates and post-paid ZESA accounts bind the physical property, not the previous business that occupied it.

If you move into a commercial space with $10,000 in historical water or rates arrears, the City Council will disconnect your supply and refuse to issue your business operating license until the debt is cleared. Never sign a commercial lease or pay a deposit until the agent provides a certified, zero-balance municipal clearance statement dated within the last 30 days.

Do not rely on verbal promises for commercial fit-outs. Landlords in Harare will rarely pay directly for your drywall, flooring, or air conditioning. If you have a strong business covenant, negotiate a 1 to 3-month rent-free period in the lease to offset your fit-out costs.

Crucially, address backup infrastructure in writing. If the building has a centralized diesel generator, the lease must dictate the exact fuel cost-apportionment formula (usually by square meterage) and explicitly state that the landlord is financially responsible for capital replacements (like a blown alternator). If these terms are absent, you will be forced to fund the building's infrastructure survival out of your own cash flow.

This is the most critical operational distinction in your tenancy. It determines who controls the utility infrastructure and how disputes are resolved.

Fully Managed: You pay rent directly to the agency, and the agency handles all maintenance. In Zimbabwe, this is the safest option. When a borehole pump burns out or a solar inverter fails, the agency deploys vetted contractors and deducts the cost from the landlord's rental yield. You have a professional buffer ensuring your utility infrastructure remains functional.

Introduction-Only: The agency drafts the lease and steps away. You pay rent directly to the landlord and must negotiate directly with them when infrastructure fails. If the landlord lacks the USD cash flow to fix a burst geyser or replace dead solar batteries, you are entirely reliant on their personal financial situation. Always ask the agent which arrangement applies before signing.

In Zimbabwe, security deposit disputes are the number one cause of landlord-tenant friction. Private landlords frequently treat security deposits as immediate operating cash rather than escrowed funds, making it impossible to recover your money when you vacate.

If you lease a Managed Property through an EAC-registered agency on Propertyzone, your deposit is legally ring-fenced in a regulated Trust Account. The agency cannot legally release those funds to the landlord during your tenancy. If you lease an Introduction-Only property, the deposit is transferred directly to the landlord. If you must pay a deposit directly to a landlord, ensure the lease mandates a joint move-in inspection with photographic evidence, and never agree to a lease that allows the landlord more than 14 days to refund the deposit after you vacate.

Do not assume utility responsibilities are standard; they must be explicitly defined in your lease agreement to avoid sudden operational costs.

• ZESA and City of Harare Water: Tenants are almost universally responsible for their own prepaid ZESA tokens and municipal water/refuse bills. Ask to see the municipal statement before signing to ensure you aren't inheriting thousands of dollars in arrears that will result in the council disconnecting your water.
• Boreholes and Solar Infrastructure: Landlords are responsible for capital maintenance (replacing a burnt borehole pump or dead lithium batteries). However, tenants are typically responsible for operational maintenance (paying for bulk water deliveries if the water table drops, or servicing the generator).
• Levies in Sectional Titles: If you rent a flat or townhouse, ensure the lease explicitly states whether the monthly body corporate levy is included in your rent or billed separately. Unpaid levies will result in the body corporate restricting your vehicle access or water supply.