Question 1

How do I register with ZIMRA in Zimbabwe?

Accepted Answer

Register free online via TaRMS at tarms.zimra.co.zw. Complete Form REV 1 (individuals) or REV 2 (companies), upload certified ID and proof of address. TIN is issued within 24–48 hours. Registration is completely free of charge.

Question 2

What is the VAT threshold in Zimbabwe 2025?

Accepted Answer

From 1 January 2024, the VAT registration threshold is USD 25,000 (or ZiG equivalent) in annual taxable turnover. Businesses exceeding this must register for VAT compulsorily via TaRMS.

Question 3

How do I get a tax clearance certificate ITF263 in Zimbabwe?

Accepted Answer

The ITF263 is now auto-generated by ZIMRA's TaRMS system and emailed to compliant taxpayers automatically. You no longer need to apply — just keep all returns filed and taxes paid on time.

Question 4

How is PAYE calculated in Zimbabwe?

Accepted Answer

PAYE is calculated using ZIMRA's tax tables applied to an employee's gross monthly salary. Employers deduct PAYE at source and remit it to ZIMRA by the 10th of the following month using Form P2 on TaRMS.

Question 5

How do you calculate QPD quarterly payment dates in Zimbabwe?

Accepted Answer

QPD percentages of estimated annual income tax are: 10% by 25 March, 25% by 25 June, 30% by 25 September, and 35% by 20 December. The margin of variance must not exceed 10% of final tax due.

Question 6

Is CGT paid on inherited property in Zimbabwe?

Accepted Answer

No. Amounts received from the realization or distribution of a deceased estate are exempt from Capital Gains Tax in Zimbabwe. However, a donation is considered a deemed sale and CGT does apply.

Question 7

What happens when a business stops trading in Zimbabwe?

Accepted Answer

Notify ZIMRA to complete deregistration: pay all outstanding taxes, submit all remaining returns, and undergo a deregistration audit. Fiscal machines must also be deregistered. The company is removed from ZIMRA's system only after the Registrar of Companies confirms the strike-off.

Question 8

How long does ZIMRA take to process a VAT refund?

Accepted Answer

ZIMRA is required to process VAT refunds within 30 days from the date of submission of the VAT return. Refunds below USD 60 are held in credit until they accumulate to that threshold.

Question 9

Can ZIMRA collect from my bank account or debtors?

Accepted Answer

Yes. ZIMRA can place a garnish order on your bank accounts and on payments owed to you by your debtors to recover outstanding tax debts.

Your complete guide to
ZIMRA & Zimbabwe tax

📥 Official ZIMRA Forms & Downloads

📅 ZIMRA Tax Deadlines 2025

⚡ Quick Reference

🧮 Tax Calculators

Your complete guide toZIMRA & Zimbabwe tax

ZIMRA Frequently Asked Questions

📥 Official ZIMRA Forms & Downloads

📅 ZIMRA Tax Deadlines 2025

⚡ Quick Reference

Your complete guide to
ZIMRA & Zimbabwe tax