This chapter discusses the evolving structure of urbanUrban governanceGovernance in ZimbabweZimbabwe through the lens of decentralisationDecentralisation and Sustainable Development Goals (SDGs)Sustainable Development Goals (SDGs). The urbanUrban councils have been assigned the responsibility of managing urbanUrban services and responding to challenges posed by rapid urbanisation and migration. Currently, urbanUrban councils manage services and levy taxes, but lack the fiscalFiscal and strategic flexibility needed to drive urbanUrban development as devolved entities. In the early post-independence period, urbanUrban councils operated with considerable autonomy and institutional capacity, efficiently delivering public services and reflecting a functioning model of localised devolved governanceGovernance. However, ZimbabweZimbabwe’s political landscape began to shift markedly from the early 2000s onward, ushering in a more centralised and politically contentious environment. This new terrain disrupted cooperative governanceGovernance, as increasing polarisation between central government and opposition-led local authorities undermined administrative harmony. Relations between the Ministry of Local Government and urbanUrban councils particularly in opposition strongholds grew increasingly strained, resulting in diminished fiscalFiscal transfers, delayed policy approvals, and contested appointments. These tensions have eroded the effectiveness of decentralisationDecentralisation efforts and limited urbanUrban councils’ ability to function as fully empowered, devolved entities. Today, whilst urbanUrban councils retain taxing powers and service deliveryService delivery responsibilities, their strategic and fiscalFiscal autonomy remains restricted, compromising their role in driving sustainable urbanUrban development.