About Tax and ZIMRA

About Tax and ZIMRA

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What you need to know

Tax and ZIMRA

The Companies Registry doesn’t  automatically notify the Zimbabwe Revenue Authority (ZIMRA) when a company is registered, therefore as soon as your business has been set up, you should register with ZIMRA for your tax obligations.

All companies must register for and meet their tax obligations to ZIMRA on all forms of taxable income – this includes Income Tax and Value Added Tax (VAT). As soon as you register for income tax you are issued a BP number and a tax clearance.


The trading status of all registered companies is either ‘active’ or ‘dormant’. If your company is not carrying on any form of business activity, it is dormant. If your company is trading, it is considered ‘active’ for income tax purpose and it must be registered with ZIMRA within 30 days of any form of business activity taking place. ‘Business activity’ can mean any of the following:

  • Selling goods or providing services with a view to making a profit.
  • Buying goods and services.
  • Leasing or purchasing land or property.
  • Receiving income from rental property or sales.
  • Managing investments – buying shares in another company and receiving dividend payments.
  • Issuing dividend payments to shareholders.
  • Earning interest.
  • Employing staff and operating payroll.
  • Paying directors’ salaries.
  • Advertising your products and services
  • Paying accountancy fees through a business bank account.
  • Any other significant accounting transactions (monies spent or received) that must be entered into your company’s accounting records.

Some of Company Formations’  Private Limited Company Packages and Private Business Corporation Packages have tax clearances and we can help you to register for tax and acquire your tax clearance.

Requirements for tax registration

Company documents
  1. Certificate of Incorporation;
  2. CR 6 (Former CR14) which contains details of directors
  3. CR 5 (Former CR6) which contains registered address of the company.
  4. Company’s stamped current Bank Statement.
  5. Memorandum of Association (1st 3 pages plus the last signed page)
  6. Articles of Association (1st 3 pages plus the last signed page)
Directors documents
  • Certified copies of directors I.D’s/Passport.
  • Director’s email addresses and phone number.
  • Proof of residence for every director in form of utility bill supported with an affidavit if not in the bill is not in the director’s name.
  • Stamped current personal bank statement of one Zimbabwean director.

Income Tax

After commencing operations, clients are required to keep records of all their business operations and pay Provisional Tax on the stipulated dates. The dates are referred to as Quarterly Payment Dates (QPDs). The Provisional Tax payable is based on the respective percentage of estimated annual tax due. The annual estimated tax due should be revised to update the estimate every quarter. The quarterly payment dates and the percentage of tax due for each tax year are listed below:



Due Date

(on or before)

Installment Due
(as a % of the annual tax payable)
1st QPD 25 March 10%
2nd QPD 25 June 25%
3rd QPD 25 September 30%
4th QPD 20 December 35%


  • Some businesses, operators are required to pay Presumptive Taxes and this includes operators of omnibuses, taxi-cabs, driving schools, goods vehicles, hairdressing salons, informal traders, operators of restaurants or bottle stores, small scale miners, cottage industry operators, operators of commercial waterborne vessels used for the carriage of passengers for profit and fishing rigs.
  • Every registered client is required to submit a tax return after the end of each tax year. The tax year runs from 1 January to 31 December of each year. All the clients are now on Self-Assessment and are required to furnish Self-Assessment Returns in duplicate by 30 April of the following year.
  • Operators will require a Tax Clearance Certificate – form ITF 263 which is issued by ZIMRA once they have met all the stipulated obligations which include submission of tax returns and remittances of tax due. Failure to have a Tax Clearance certificate results in the deduction of 10% of the amount payable.
  • There is need to strictly observe the requirements in Section 80 of the Income Tax Act [Chapter 23:06]. It requires that all registered business taxpayers who enter into any contracts, which result in an obligation to pay any amounts whose total or aggregate is US$1,000.00 or more to withhold 10% of each amount payable to payees who fail to furnish valid tax clearance certificates

Value Added Tax (VAT)

Any person who trades in taxable supplies and whose annual taxable turnover exceeds or is likely to exceed US$60 000.00 must apply to register for VAT.


Responsibilities upon registration include:

  • Keeping accounting records for a period of at least six (6) years after the tax period to which the period relates.
  • Completing and submitting VAT returns even if you do not owe ZIMRA. ZIMRA will advise you of the frequency of submitting the returns though most clients submit returns either monthly or after every two months.
  • Calculating and remitting the VAT due to the Commissioner on or before the due date.
  • With effect from 1st January 2012, the due date for the submission of VAT returns and payment has been extended from the 20th to the 25th of the month following the end of the tax period.
  • Issuing tax invoices for any taxable supply whose value is more than US$10.00.
  • Record transactions electronically. With effect from 1st of October 2011, all registered operators are also expected to comply with fiscalisation regulations. This is a requirement where all registered operators under “All” VAT categories are expected to record transactions electronically.
  • Advising ZIMRA of any change in business details, including address, addition of/or change of partner, cessation of trade, etc.
  • Allowing ZIMRA officials to enter your business premises and examine goods and all business records.

Pay as you earn (PAYE)

Every business person who becomes an employer is required to apply for PAYE registration within 14 days of becoming an employer. Zimbabwe operates a pay-as-you-earn (PAYE) system that is called the ‘Final Deduction System’ (FDS). This is based on the presumption that all employers must register for PAYE (both local and foreign-based employers), and that they are responsible for calculating, collecting, and paying the correct amount of PAYE every month to ZIMRA. The full burden of collecting the correct tax is placed on the employer, and, because of this, there is no requirement for employees to file annual tax returns in respect of employment income.

You will note that failure to withhold any amounts which you are required to withhold renders you liable to the amounts due as well as penalties and interest. Observing these basic requirements will assist you in running your business professionally and helps avoid the anxiety and stress associated with noncompliance and having to pay arrears, interest, fines and penalties.

Customs and Excise

  • In the event that you intend to import goods, you are still required to have registered with ZIMRA so that you have the BP number that will identify you as an importer. You will need a clearing agent approved and registered with ZIMRA to handle your importations or you may register with ZIMRA to do your own clearances.

  • For exports, you will also need an agent to handle the exports or register on your own with ZIMRA.

  • You are required to keep reasonable and proper records and books of accounts for all      transactions and maintain records of all the bills of entry, bills of lading, rail notes, invoices and all other documents required to be accounted for in terms of the Customs and Excise Act. Retain all records for at least six (6) years.

Frequently asked questions

Can you assist me with registering with ZIMRA?

Yes we can assist you. in fact, some of our company registration packages include ZIMRA registration and a tax clearance.

Do you offer ZIMRA Tax calculation and filing services?

Yes we do. Call, text or WhatsApp us on +263 (0242) 709 883, +263 715 142 498 or +263 778 702 715 so we can help you.


Zimbabwe Companies Registry website is owned by Companies Made Easy a Numeri Inc company a company registered in Zimbabwe at Pockets Building, 50 Jason Moyo Avenue, 2nd Floor, Room 208 & 209, Harare, Harare, Zimbabwe. Companies Made Eas offers company registration and related services in Zimbabwe.

Tel: +263 (0242) 753 168
Mob: +263 715 142 498
Mob: +263 786 580 543
E-mail: info@zimbabwecompaniesregistry.org

Company No: 15985/2019
BP No: 185 8695 41

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We are a registered company registration agent with the Deeds, Companies & Intellectual Property (DCIP) which registers company registration agents in Zimbabwe.

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