When are income tax returns due in Zimbabwe?

Individual income tax returns (ITF1) are due by 30 April for the preceding tax year. Corporate income tax returns (ITF14) are due by 30 June (6 months after the financial year end). Late filing attracts penalties of up to 100% of the tax due.

How do I file an income tax return in Zimbabwe?

File your income tax return online through the ZIMRA TaRMS portal at tarms.zimra.co.zw. Log in, navigate to Returns, select Income Tax, complete the ITF1 (individual) or ITF14 (company) form, attach supporting documents, and submit.

What documents do I need to file my tax return?

For individuals: ITF16 certificates from employers, bank interest certificates, rental income records, and receipts for deductible expenses. For companies: audited financial statements, trial balance, tax computation, and schedules of income and expenditure.

Do I need to file a tax return if I only earn a salary?

If your employer deducts PAYE correctly and you have no other income, you may not need to file a separate return. However, ZIMRA recommends filing to ensure correct tax computation, especially if you have deductible expenses or multiple income sources.

How to File Income Tax Returns in Zimbabwe — TaRMS Guide

Filing Deadlines

Missing tax return deadlines in Zimbabwe is costly. ZIMRA imposes severe penalties for late filing, so it is critical to submit your returns on time.

Return Type	Form	Due Date	Tax Year
Individual Income Tax	ITF1	30 April	Preceding calendar year (Jan-Dec)
Corporate Income Tax	ITF14	30 June	6 months after financial year end
Self-Assessment (provisional)	ITF12	Quarterly (QPDs)	Current year estimated tax

Late Filing Penalty: Up to 100% of the tax due plus interest at the prescribed rate. A nil return filed late still attracts a fixed penalty. See our penalties guide.

Who Must File an Income Tax Return?

Individuals with income from sources other than employment (rental income, business income, investment income)
Self-employed persons and sole traders
All registered companies, partnerships, and trusts
Employees with multiple employers or additional income sources
Anyone issued a return by ZIMRA (even if you believe no tax is due)

If you only earn a salary from one employer and your employer deducts PAYE correctly, you may not need to file a separate return. However, filing ensures your tax position is correctly assessed and is recommended if you have deductible expenses.

Documents You Will Need

For Individuals (ITF1)

ITF16 tax certificates from all employers for the year
Bank interest certificates (showing withholding tax deducted)
Rental income records (if applicable)
Business income records (if self-employed)
Receipts for deductible expenses (pension contributions, approved donations)
Withholding tax certificates received
Medical aid contribution certificates

For Companies (ITF14)

Audited financial statements (balance sheet, income statement)
Trial balance for the financial year
Tax computation prepared by your accountant
Schedules of income, expenditure, and capital allowances
PAYE reconciliation (ITF14C)
Withholding tax certificates
Fixed asset register

Step-by-Step Filing on TaRMS

Log into TaRMS at tarms.zimra.co.zw with your username and password
Navigate to Returns > “Income Tax”
Select the return type: ITF1 (individual) or ITF14 (company)
Select the tax year you are filing for
Complete all sections:
- Personal/company information (pre-populated from your profile)
- Income from employment (salary, bonuses, benefits)
- Income from business (revenue, expenses, profit)
- Investment income (interest, dividends, rental)
- Allowable deductions (pension, donations, capital allowances)
- Tax credits (PAYE deducted, withholding tax credits)
Upload supporting documents (ITF16 certificates, financial statements)
Review the computed tax — TaRMS will calculate your tax liability
Submit the return and note your acknowledgement number
Make payment if tax is due (via bank transfer or mobile money)

Quarterly Payment Dates (QPDs)

Companies and individuals with non-PAYE income must make provisional tax payments quarterly:

Quarter	Due Date	Amount
1st Quarter	25 March	25% of estimated annual tax
2nd Quarter	25 June	25% of estimated annual tax
3rd Quarter	25 September	25% of estimated annual tax
4th Quarter	20 December	25% of estimated annual tax

The final reconciliation is done when the annual return is filed. Any overpayment is credited to your account or refunded; any underpayment must be settled with the final return.

Deductible Expenses

Certain expenses can be deducted from your taxable income, reducing your tax bill:

Pension fund contributions — up to the approved limit
Approved donations — to registered charities (up to prescribed limits)
Business expenses — expenses wholly and exclusively incurred for business purposes
Capital allowances — depreciation on business assets (wear and tear, special initial allowance)
Medical aid contributions — within prescribed limits

Let Us File Your Tax Return

Our team can prepare and file your income tax return from US$35 (individuals) or US$100 (companies).

WhatsApp Us Register a Company

How to File Income Tax Returns in Zimbabwe