This chapter analyses the fiscalFiscal decentralisationDecentralisation experiences in ZimbabweZimbabwe, focusing on shifts in revenue generation, expenditure responsibilities, and intergovernmental transfers. The central government assigns revenue and expenditure powers to subnational governments, delegated authorities, and sector Ministries. The chapter argues that despite the empowerment of local authorities to raise and manage revenue, fiscalFiscal authority has been increasingly recentralised. Key functions such as road infrastructure and water supply have been transferred to national bodies like ZINARA, thereby weakening the autonomy and financial capacity of local councils. Moreover, whilst urbanUrban and rural councils still possess some revenue-raising powers, provincial governments remain fully dependent on central government transfers, highlighting disparities within the ZimbabweZimbabwe’s decentralisationDecentralisation model. A fundamental contention raised is the contradiction between the expectation of local service deliveryService delivery and the lack of corresponding fiscalFiscal control. The chapter highlights the challenges of fiscalFiscal decentralisationDecentralisation such as insufficient intergovernmental fiscalFiscal transfers (IGFTs), unfunded mandates, and policy fragmentation which all undermine the efficiency and accountability of local governments. The conclusion advances the argument that ZimbabweZimbabwe’s fiscalFiscal framework reinforces dependency rather than empowering subnational governanceGovernance. For decentralisationDecentralisation to deliver meaningful results, the chapter calls for structural reforms that guarantee fiscalFiscal autonomy, equitable resource sharing, and capacity-building at the local level. Only then can fiscalFiscal decentralisationDecentralisation serve as a foundation for responsive and sustainable local governanceGovernance.