Zimbabwe Tax Compliance Calendar 2026

Key Tax Deadlines at a Glance

Bookmark this page. Every Zimbabwean business owner needs to know these deadlines. Missing them means penalties, interest, and potential tax clearance issues.

Full 2026 Tax Calendar — Month by Month

This calendar covers all major ZIMRA and regulatory deadlines for 2026. Colour code: PAYE | VAT | NSSA | QPD | Annual/Other

Understanding Each Tax Obligation

PAYE (Pay As You Earn) — Due 10th Monthly

Every employer must deduct income tax from employee salaries and remit it to ZIMRA by the 10th of the following month. PAYE is calculated using the progressive tax brackets for 2026. Use our PAYE Calculator to calculate exact amounts.

Penalty for late submission: Up to 100% of the unpaid amount plus interest at the prescribed rate. ZIMRA can also impose penalties for incorrect returns.

VAT Returns — Due 25th Monthly

VAT-registered businesses must file monthly returns by the 25th of the following month. The return must show output VAT (collected from customers) and input VAT (paid to suppliers). The net amount is either payable to ZIMRA or refundable.

The standard VAT rate is 15.5% from 1 January 2026. Registration is mandatory if annual turnover exceeds $25,000.

NSSA Contributions — Due 10th Monthly

Both employee (4.5%) and employer (4.5%) pension contributions must be paid to NSSA by the 10th of the following month. The insurable earnings ceiling is $700/month per employee.

Quarterly Payment Dates (QPD) — Provisional Tax

Companies and individuals with non-employment income must make four provisional tax payments per year:

• QPD 1: 25 March — 25% of estimated annual tax
• QPD 2: 25 June — 25% of estimated annual tax
• QPD 3: 25 September — 25% of estimated annual tax
• QPD 4: 20 December — 25% of estimated annual tax

If your actual tax liability differs significantly from your estimates, you may be penalised for underestimation. It is safer to overestimate and receive a refund.

Annual Return — Within 21 Days of Anniversary

Every registered company must file an annual return with the Registrar of Companies within 21 days of its incorporation anniversary. The fee is $55. This is separate from the tax return.

For example, if your company was incorporated on 15 July, your annual return is due by 5 August each year.

Corporate Tax Return — Within 6 Months of Year-End

Companies must file their income tax return within 6 months of their financial year-end. For companies with a 31 December year-end, the deadline is 30 June.

Tax Clearance Certificate (ITF263)

The ITF263 is valid for 12 months. You need it for government tenders, foreign currency transactions, licence renewals, and other official purposes. Apply for renewal at least 2 weeks before expiry. All tax obligations must be current for approval.

Company Re-Registration Deadline

Companies registered under the old Companies Act (pre-COBE Act) must re-register by 20 April 2026. Failure to re-register may result in deregistration. See our re-registration guide for details.

Penalties for Late Filing

Obligation	Penalty
Late PAYE submission	Up to 100% of unpaid amount + interest
Late VAT return	$30/day or 100% of tax due (whichever is greater)
Late QPD payment	10% surcharge + interest at prescribed rate
Late NSSA contributions	Penalties + interest as determined by NSSA
Late annual return (Registrar)	Up to ZWL 1,000/year of non-filing + deregistration risk
Late corporate tax return	Penalties + interest + potential prosecution

Sources: ZIMRA (tax deadlines and penalties); Registrar of Companies (annual return requirements); NSSA (contribution deadlines); M&J Consultants (2026 tax guide).