Everything you need to know about Zimbabwe’s tax authority, registration, and compliance
The Zimbabwe Revenue Authority (ZIMRA) is the statutory body responsible for assessing and collecting taxes, customs duties, and certain fees on behalf of the Government of Zimbabwe. Established under the Revenue Authority Act (Chapter 23:11), ZIMRA plays a central role in funding public services including healthcare, education, infrastructure, and defence.
ZIMRA administers multiple tax types under Zimbabwean law, including income tax, value added tax (VAT), pay-as-you-earn (PAYE), customs and excise duty, capital gains tax, withholding tax, and presumptive tax. Every individual earning above the tax-free threshold and every registered business in Zimbabwe must comply with ZIMRA requirements.
Every taxpayer in Zimbabwe — whether an individual, sole trader, partnership, trust, or company — must register with ZIMRA and obtain a Taxpayer Identification Number (TIN). Your TIN is required for filing returns, making payments, applying for tax clearance, and interacting with government agencies.
| Registration Type | Who Needs It | Key Requirement |
|---|---|---|
| Income Tax | All taxpayers | National ID / passport |
| VAT | Businesses with turnover > US0,000/year | Tax registration + turnover proof |
| PAYE | Employers with employees | Company registration + employee details |
| Withholding Tax | Companies paying contractors/non-residents | Tax registration + supplier contracts |
| Customs & Excise | Importers and exporters | Trade licence + company docs |
For a detailed step-by-step guide, see our TaRMS Registration Guide or our comprehensive How to Register with ZIMRA page.
Zimbabwe’s tax system includes multiple tax categories. Understanding which taxes apply to you is the first step towards compliance.
Individual tax bands from 0% to 40%. Corporate tax at 24.72% (including AIDS levy). See the 2026 tax tables.
Value Added Tax at 15% on most goods and services. Registration threshold US0,000 annual turnover.
Pay As You Earn — employers deduct income tax from employee salaries monthly. Use our PAYE calculator.
10% on services, tenders, and rental income. Non-resident rates differ. Certificates available from ZIMRA.
For informal traders, cross-border traders, and transport operators. Flat rates based on business category.
Duty rates on imported goods including vehicles. Use our import duty calculator for estimates.
Missing ZIMRA deadlines results in significant penalties, including 100% of the tax due plus interest. Stay compliant by noting these critical dates:
| Tax Type | Filing Deadline | Notes |
|---|---|---|
| Individual Income Tax Return | 30 April | For the preceding tax year (Jan-Dec) |
| Corporate Income Tax Return | 30 June | 6 months after financial year end |
| Monthly PAYE Return | 10th of following month | REV5 form via TaRMS |
| VAT Return (Monthly) | 25th of following month | VAT7 form via TaRMS |
| Withholding Tax Return | 10th of following month | NR1/NR2 forms |
| Quarterly Payment Date (QPD) | 25 Mar, 25 Jun, 25 Sep, 20 Dec | Estimated tax payments |
TaRMS (Tax Revenue Management System) is ZIMRA’s online platform for tax administration. Nearly all interactions with ZIMRA can be done through TaRMS, including:
Read our complete TaRMS Registration Guide for step-by-step instructions on creating your account and navigating the portal.
Our team can register your company with ZIMRA and set up your TaRMS account within 5 working days.
WhatsApp Us Register a CompanyYou can reach ZIMRA through the following channels:
Regional offices are located in Bulawayo, Mutare, Gweru, Masvingo, and Chinhoyi, with client service centres at most border posts.