Need tax compliance help? Get professional assistance at RegisterCompany.co.zw — Call 0861 200 6281
Home › ZIMRA Guide › Returns Dates 2026

ZIMRA Tax Returns Dates 2026

Complete filing deadline calendar — PAYE, VAT, QPD, income tax, and more

2026 Tax Filing Deadlines at a Glance

Missing a ZIMRA deadline means penalties and interest. This page provides every important tax filing date for the 2026 tax year so you can plan ahead and stay compliant.

General Rule: If a deadline falls on a Saturday, Sunday, or public holiday, the deadline moves to the last business day before the due date. Always file early to avoid last-minute technical issues with TARMS.

PAYE (Pay As You Earn) — Monthly Deadlines

Employers must deduct PAYE from employee salaries and remit to ZIMRA by the 10th of the following month. The PAYE return (form P2) must be submitted along with the payment.

Pay MonthPAYE Return & Payment DueNotes
January 202610 February 2026
February 202610 March 2026
March 202610 April 2026Good Friday 3 April — file by 9 April if 10th is affected
April 202610 May 2026Sunday — file by 8 May (Friday)
May 202610 June 2026
June 202610 July 2026
July 202610 August 2026
August 202610 September 2026
September 202610 October 2026Saturday — file by 9 October (Friday)
October 202610 November 2026
November 202610 December 2026
December 202610 January 2027Saturday — file by 9 January (Friday)

Annual PAYE Reconciliation

In addition to monthly returns, employers must submit an annual PAYE reconciliation (form P16) and employee tax certificates (ITF 16) by 28 February of the following year. The 2026 reconciliation is due by 28 February 2027.

VAT — Monthly Filing Deadlines

VAT-registered businesses must file returns and make payments by the 25th of the month following the tax period.

Tax PeriodVAT Return & Payment DueNotes
January 202625 February 2026
February 202625 March 2026
March 202625 April 2026Saturday — file by 24 April (Friday)
April 202625 May 2026
May 202625 June 2026
June 202625 July 2026Saturday — file by 24 July (Friday)
July 202625 August 2026
August 202625 September 2026
September 202625 October 2026Sunday — file by 23 October (Friday)
October 202625 November 2026
November 202625 December 2026Christmas — file by 23 December (Wednesday)
December 202625 January 2027Sunday — file by 23 January (Friday)

For detailed VAT information, see our VAT Guide and VAT Categories page.

Never Miss a Tax Deadline Again

Our monthly compliance packages include reminders, preparation, and filing of all your returns.

Get Tax Help at RegisterCompany.co.zw Call 0861 200 6281

QPD (Quarterly Payment Dates) — Income Tax

Companies, trusts, and individuals with non-employment income must make quarterly provisional tax payments (QPDs). These are advance payments of estimated annual income tax liability.

QuarterPeriodQPD Due DateAmount
Q1Jan — Mar 202625 March 202625% of estimated annual tax
Q2Apr — Jun 202625 June 202625% of estimated annual tax
Q3Jul — Sep 202625 September 202625% of estimated annual tax
Q4Oct — Dec 202620 December 202625% of estimated annual tax
Note: The Q4 payment is due on 20 December (not 25 December) to account for the Christmas holiday period. This catches many taxpayers off guard — plan ahead.

QPD Penalties for Underestimation

If your actual tax liability exceeds your QPD payments by more than 10%, ZIMRA may charge penalties on the underpayment. It is better to slightly overestimate and receive a refund than to underestimate and face penalties.

Withholding Tax — Monthly Deadlines

Businesses that make payments subject to withholding tax (WHT) must remit the withheld amount to ZIMRA by the 10th of the following month.

WHT TypeRateFiling Deadline
Non-resident fees and royalties15%10th of following month
Non-resident dividends15%10th of following month
Resident dividends10%10th of following month
Contracts (non-resident)15%10th of following month
Interest (non-resident)15%10th of following month
Rent (non-resident)15%10th of following month
Presumptive tax on informal traders10%10th of following month

For complete WHT rates, see our Withholding Tax Guide.

Annual Income Tax Returns

The annual income tax return covers the full tax year (January to December). Filing deadlines are:

Taxpayer TypeReturn FormFiling Deadline
Individuals (employment income only)ITF 130 April 2027
Individuals (business/other income)ITF 12C30 April 2027
CompaniesITF 1230 April 2027
TrustsITF 1230 April 2027
Partnerships (information return)ITF 1230 April 2027

For filing guidance, see our Income Tax Return Guide.

Month-by-Month Filing Calendar 2026

This comprehensive month-by-month calendar shows every important ZIMRA deadline for 2026:

January 2026

  • 10 Jan: December 2025 PAYE return and payment
  • 10 Jan: December 2025 WHT return and payment
  • 25 Jan: December 2025 VAT return and payment

February 2026

  • 10 Feb: January PAYE return and payment
  • 10 Feb: January WHT return and payment
  • 25 Feb: January VAT return and payment
  • 28 Feb: Annual PAYE reconciliation (P16) for 2025 tax year

March 2026

  • 10 Mar: February PAYE return and payment
  • 10 Mar: February WHT return and payment
  • 25 Mar: February VAT return and payment
  • 25 Mar: Q1 QPD payment (income tax provisional)

April 2026

  • 10 Apr: March PAYE return and payment
  • 10 Apr: March WHT return and payment
  • 25 Apr: March VAT return and payment
  • 30 Apr: Annual income tax return for 2025 tax year

May 2026

  • 8 May: April PAYE return and payment (10th is Sunday)
  • 10 May: April WHT return and payment
  • 25 May: April VAT return and payment

June 2026

  • 10 Jun: May PAYE return and payment
  • 10 Jun: May WHT return and payment
  • 25 Jun: May VAT return and payment
  • 25 Jun: Q2 QPD payment (income tax provisional)

July 2026

  • 10 Jul: June PAYE return and payment
  • 10 Jul: June WHT return and payment
  • 25 Jul: June VAT return and payment

August 2026

  • 10 Aug: July PAYE return and payment
  • 10 Aug: July WHT return and payment
  • 25 Aug: July VAT return and payment

September 2026

  • 10 Sep: August PAYE return and payment
  • 10 Sep: August WHT return and payment
  • 25 Sep: August VAT return and payment
  • 25 Sep: Q3 QPD payment (income tax provisional)

October 2026

  • 9 Oct: September PAYE return and payment (10th is Saturday)
  • 10 Oct: September WHT return and payment
  • 23 Oct: September VAT return and payment (25th is Sunday)

November 2026

  • 10 Nov: October PAYE return and payment
  • 10 Nov: October WHT return and payment
  • 25 Nov: October VAT return and payment

December 2026

  • 10 Dec: November PAYE return and payment
  • 10 Dec: November WHT return and payment
  • 20 Dec: Q4 QPD payment (income tax provisional — note earlier date)
  • 23 Dec: November VAT return and payment (25th is Christmas)

Penalties for Late Filing

ZIMRA imposes the following penalties for late or non-filing:

ViolationPenalty
Late submission of returnUS$30 first day + US$10 per subsequent day
Late payment of taxInterest at prescribed rate (currently around 12-15% per annum)
Failure to fileUp to 100% of tax due + criminal prosecution for persistent non-compliance
Understatement of incomeAdditional tax of 25-200% depending on the nature of the understatement

For full penalty details, visit our ZIMRA Penalties Guide.

How to File Returns Online (TARMS)

ZIMRA's TARMS e-Services portal allows you to file most returns online. Here is how:

  1. Log in to efiling.zimra.co.zw with your TARMS credentials
  2. Navigate to the relevant return type (PAYE, VAT, Income Tax, etc.)
  3. Complete the return form online or upload a CSV/Excel file for bulk data
  4. Review and submit the return
  5. Make payment via RTGS, ZIPIT, or EcoCash using the payment reference generated
  6. Download and keep the submission confirmation for your records

For help setting up your TARMS account, see our TARMS Registration Guide.

Related Guides

Need company registration? Visit RegisterCompany.co.zw. For legal templates, check ZimDocs.co.zw.

Frequently Asked Questions

When is PAYE due to ZIMRA?
By the 10th of the month following the pay period. January PAYE is due 10 February, etc.
When are VAT returns due?
By the 25th of the month following the tax period. January VAT is due 25 February.
What are the QPD dates for 2026?
Q1: 25 March, Q2: 25 June, Q3: 25 September, Q4: 20 December (note earlier date for Q4).
When is the annual income tax return due?
30 April of the year following the tax year. The 2026 return is due by 30 April 2027.
What happens if I miss a deadline?
Late submission: US$30 first day + US$10/day thereafter. Late payment: interest at the prescribed rate. Persistent non-filing may trigger criminal prosecution.
Can I file ZIMRA returns online?
Yes, via TARMS e-Services at efiling.zimra.co.zw. Most return types can be filed electronically.

Let Us Handle Your Tax Filing

Monthly compliance packages from US$30/month — never miss a deadline.

Get Tax Help at RegisterCompany.co.zw Register a Company