Zimbabwe Tax Calculators · CGT Suspensive Sale
CGT Suspensive Sale Calculator
For instalment sales of immovable property under s.10 of the Capital Gains Tax Act — apportion the total gain over the years in which instalments are received.
Sale & instalment details
20% on post-Feb-2009 immovable property.
How section 10 apportionment works
1
Compute the total gain once
Total gain = Sale − Selling exp. − (Cost + Improvements + Inflation)
2
Compute the gain ratio
Gain ratio = Total gain ÷ Total sale price
3
This year's gain
This year = Instalment received × Gain ratio
4
Apply CGT rate
CGT this year = This year's gain × 20%
5
Repeat each year
Until cumulative instalments equal the sale price.
Statutory anchors
- Capital Gains Tax Act [Chapter 23:01] — s.10 (suspensive sales)
- Related TaxTami lesson: Suspensive Sales