What Is ZIMRA?
The Zimbabwe Revenue Authority (ZIMRA) is the statutory body responsible for collecting revenue on behalf of the Government of Zimbabwe. Established under the Revenue Authority Act (Chapter 23:11), ZIMRA administers tax law, customs and excise duties, and ensures compliance across all business sectors.
Every company registered in Zimbabwe — whether a Private Limited Company, sole trader, or partnership — must register with ZIMRA within 30 days of incorporation or commencement of business activity.
Key Functions of ZIMRA
- Tax Collection — Corporate tax, income tax, VAT, PAYE, withholding tax, customs duties
- Taxpayer Registration — Issuing TIN numbers and managing the taxpayer database
- Tax Compliance — Audits, investigations, and enforcement of tax law
- Trade Facilitation — Customs clearance at ports of entry and exit
- Tax Clearance — Issuing ITF263 certificates for compliant taxpayers
Zimbabwe Tax System Overview 2026
Zimbabwe operates a multi-layered tax system. As a business owner, you will encounter several types of taxes depending on your business structure, turnover, and activities.
| Tax Type | Rate / Threshold | Applies To |
|---|---|---|
| Corporate Tax | 24.72% (24% + 3% AIDS levy) | All registered companies |
| Income Tax | 0% – 40% + 3% AIDS levy | Individual taxpayers |
| VAT | 15% (standard rate) | Businesses with turnover above $40,000 |
| PAYE | Per income tax tables | Employers withholding from salaries |
| Withholding Tax | 10% – 15% (varies) | Rental income, dividends, interest |
| Presumptive Tax | 10% of revenue or fixed amounts | Informal & small businesses |
ZIMRA Online Services — TARMS Portal
ZIMRA operates the TARMS (Tax Administration Revenue Management System) e-filing portal at efiling.zimra.co.zw. Through TARMS, taxpayers can:
- Register for tax online
- File tax returns (income tax, VAT, PAYE)
- Make tax payments electronically
- Apply for tax clearance certificates (ITF263)
- View tax account statements
- Verify TIN numbers
ZIMRA Tax Guides
Use our comprehensive guides to understand every aspect of Zimbabwe’s tax system:
- How to Register with ZIMRA — Step-by-step registration guide
- ZIMRA TIN Number — How to apply, verify, and look up your TIN
- Tax Clearance Certificate (ITF263) — Application process and requirements
- Corporate Tax Guide — Understanding the 24.72% corporate tax rate
- Income Tax Tables 2026 — Complete brackets and rates
- Income Tax Calculator — Calculate your tax liability instantly
- VAT Registration — Threshold, process, and requirements
- VAT Calculator — Add or remove 15% VAT instantly
- PAYE Guide — Employer obligations for Pay As You Earn
- Withholding Tax — Rates for rent, dividends, and interest
- Filing Tax Returns — Deadlines and step-by-step process
- Penalties & Interest — What happens if you miss a deadline
- Tax Rates 2026 — Complete reference table of all rates
- Presumptive Tax — Small business and informal sector guide
Need Help with ZIMRA Registration?
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