Zimbabwe's tax authority, ZIMRA, has announced plans to tax churches, specifically targeting income generated from trading activities such as the sale of anointing oil, church-branded merchandise, and other goods.¹ This move aims to increase revenue and promote transparency.
*Taxable Income for Churches:*
- Proceeds from the sale of church literature, books, or music
- Revenue from the sale of church-branded merchandise (e.g., apparel, anointing oils, artifacts, etc.)
- Income from the sale of meals, clothing, or similar items
*Exempt Income:*
- Donations, tithes, offerings, and contributions made by members or benefactors
- Non-trading receipts, such as income not arising from trade or investment activities
ZIMRA issued a public notice in December 2024, clarifying the taxable and exempt income applicable to religious and faith institutions. This move is part of the country's efforts to increase revenue and promote transparency.
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