Gambling laws in Zimbabwe

This chapter was kindly submitted by Manokore Attorneys, DLA Piper.

Yes. The Lotteries and Gaming Act (Chapter 10:26) regulates and controls lottery and gaming activities in Zimbabwe.

No.

The Lotteries and Gaming Board. 

Yes.

Yes.

Yes.

Yes.

Yes.

Yes.

Yes.

Yes.

Yes, the Cyber and Data Protection Act [Chapter 12:07] (CDPA) came into force on 3 December 2021. Draft Data Protection Regulations have been released to the public on a preliminary basis, but not yet been enacted. The CDPA aims to prevent unauthorized and arbitrary use, collection, processing, transmission and storage of data of identifiable persons.

Yes, section 4 (1) of the CDPA states that the Act applies to data controllers and data processors, both in & outside of Zimbabwe where “the means used, whether electronic or otherwise is located in Zimbabwe, and such processing and storage is not for the purposes of the mere transit of data through Zimbabwe”.

Yes, the Postal and Telecommunications Regulatory Authority (POTRAZ) is the designated Data Protection Regulator under section 5 of the CDPA.

There are no restrictions on the amount of foreign currency that can be brought into the country. For foreign investors, the current exchange control regulations allow them to enjoy 100% repatriation of disinvestment proceeds and 100% remittance of dividends if they have prior Exchange Control Approval.  Section 2.5.1 of Exchange Control Directive RY002/2023 limits exporting of cash in person to   US$ 10,000.00, or its equivalent in any other currency or combination of currencies and gold coins. Transfer of cash must be done through official banking channels.

The tax implications of transferring cash in/out of the country depends on the nature of the payment being made. If the cash transferred out of the country is a dividend payment to a non-resident shareholder, withholding tax will be paid before the final payment is remitted to the non-resident shareholder. Similar taxes apply for royalties and fees.

The tax system in Zimbabwe is source-based. Income derived from a source within or deemed to be within Zimbabwe is taxable in Zimbabwe. Income earned by an entity can be taxed in Zimbabwe notwithstanding that the entity is offering trading activities remotely if the entity creates a permanent establishment in Zimbabwe. Once a permanent establishment is created, the entity becomes liable for tax in Zimbabwe as if it were incorporated and trading in Zimbabwe. Some of the taxes which may be levied include income tax & VAT.