Estate Duty [Chapter23:03]. Country/Territory Zimbabwe Document type Legislation Date 1968 (2001) Source FAO, FAOLEX Long titleAn Act to impose an estate duty upon the estates of deceased persons; and to provide for matters incidental thereto Subject Land & soil Keyword Land tenure Inheritance Tax/levy Geographical area Africa, Eastern Africa, Landlocked Developing Nations Abstract This Act imposes an estate duty upon the estates of deceased persons. For the purposes of this Act, the estate of any person shall consist of: (a) all property of that person as at the date of his or her death and which was acquired by that person on or after a specified date; (b) all property which, according to provisions of this Act, is deemed to be property of that person at the date of his or her death; and (c) all property of that person as at the date of his or her death which is and which was acquired by that person before a specified date. Full text English Website www.parlzim.gov.zw