Frequently Asked Questions

What is ZIMRA?

ZIMRA (Zimbabwe Revenue Authority) is the government body responsible for collecting all taxes, customs duties, and fees in Zimbabwe. They administer income tax, VAT, PAYE, customs duty, and other revenue on behalf of the government.

How do I get a TIN number in Zimbabwe?

Register on the ZIMRA TaRMS portal at tarms.zimra.co.zw. Create an account, enter your details, upload your national ID and proof of address, and submit. ZIMRA issues your Taxpayer Identification Number (TIN) within 3-5 working days. See our TaRMS registration guide.

What are the income tax rates in Zimbabwe?

Individual income tax rates for 2026 are: 0% on the first US$1,200/year, 20% on US$1,201-$36,000, 25% on US$36,001-$72,000, 30% on US$72,001-$120,000, and 40% on income above US$120,000. Plus 3% AIDS levy on tax. See our 2026 tax tables.

How is PAYE calculated in Zimbabwe?

PAYE is calculated by annualising your monthly salary, applying the progressive tax bands, subtracting the US$1,200 annual tax credit, adding 3% AIDS levy, and dividing by 12. Use our PAYE calculator for instant results.

What is the corporate tax rate in Zimbabwe?

The standard corporate income tax rate is 24% plus 3% AIDS levy, giving an effective rate of 24.72%. Mining companies and special economic zone businesses may qualify for reduced rates.

What is the VAT rate in Zimbabwe?

The standard VAT rate is 15%. Exports and basic foods are zero-rated. Financial services, medical, and education are exempt. Businesses with turnover above US$60,000/year must register. See our VAT guide.

When must I register for VAT?

You must register for VAT when your annual taxable turnover exceeds US$60,000 or when you expect it to within 12 months. Registration must be completed within 30 days of reaching the threshold.

When are tax returns due in Zimbabwe?

Individual returns (ITF1): 30 April. Corporate returns (ITF14): 30 June. Monthly PAYE (REV5): 10th of following month. Monthly VAT (VAT7): 25th of following month. See our filing guide.

What is the penalty for late filing with ZIMRA?

ZIMRA can charge up to 100% of the tax due for late income tax and PAYE returns. VAT late filing attracts 25% penalty. Interest is also charged daily. Even nil returns filed late attract fixed penalties. See our penalties guide.

How do I get a tax clearance certificate (ITF263)?

Apply through TaRMS. Requirements: valid TIN, all returns filed, no outstanding debt. Processing takes 7-14 working days. The certificate is valid for 6 months. See our tax clearance guide.

What is presumptive tax?

Presumptive tax is a simplified tax for informal businesses. Cross-border traders pay 10% of goods value at the border. Transport operators pay fixed quarterly amounts. It is a final tax — no further income tax due. See our presumptive tax guide.

How much duty do I pay to import a car into Zimbabwe?

Total duty includes customs duty (40% sedans, 60% SUVs), surtax (25-30%), and VAT (15% on total). Total can be 80-100% of the vehicle value. Use our import duty calculator for estimates.

What is withholding tax in Zimbabwe?

Tax deducted at source by the payer: 10% on services and tenders, 15% on interest and royalties, 10-15% on dividends. For residents, it is a credit against annual tax. For non-residents, it is usually a final tax. See our withholding tax guide.

What is the AIDS levy?

An additional 3% charged on income tax payable (after the tax credit). It applies to both individuals and companies. For example, if your tax is US$1,000, the AIDS levy is US$30.

What is the tax-free threshold in Zimbabwe?

The annual tax-free threshold is US$1,200 (US$100/month). Combined with the US$1,200 annual tax credit, employees earning up to approximately US$600/month effectively pay no income tax.

How do I file a PAYE return as an employer?

File the REV5 form monthly via TaRMS by the 10th of the following month. List each employee, their gross pay, and PAYE deducted. Make payment at the same time. See our employer PAYE guide.

What documents do I need for ZIMRA registration?

Individuals: national ID, proof of address. Companies: Certificate of Incorporation (CR5), CR14, director IDs, proof of business address, bank confirmation letter. See our registration guide.

Can I register with ZIMRA online?

Yes. All ZIMRA registrations can be done online through the TaRMS portal at tarms.zimra.co.zw. You can create an account, submit documents, and receive your TIN without visiting a ZIMRA office.

What is the IMTT (Intermediated Money Transfer Tax)?

A 2% tax on electronic money transfers in Zimbabwe, capped at US$10,000 per transaction. It applies to bank transfers, mobile money transfers, and electronic payments.

What is a Quarterly Payment Date (QPD)?

QPDs are provisional tax payment dates for companies and self-employed individuals. Payments of 25% of estimated annual tax are due on 25 March, 25 June, 25 September, and 20 December.

Do I need an accountant to file my taxes in Zimbabwe?

Not legally, but professional help is strongly recommended. Tax mistakes can result in penalties of up to 100% of the tax due. Our monthly compliance packages start from US$30/month.

How do I contact ZIMRA?

ZIMRA Head Office: 6th Floor, ZB Life Towers, Harare. Call Centre: +263 (242) 758891/5 or toll-free 0800 4532. Email: pr@zimra.co.zw. Online: tarms.zimra.co.zw.