ZIMRA Tax Clearance Renewal 2026

Tax Clearance Certificate Renewal

The ZIMRA tax clearance certificate (ITF263) is valid for 12 months from the date of issue. To maintain continuous compliance, you must apply for renewal before it expires. This guide explains the renewal process, required documents, and how to apply online.

When to Renew

• The ITF263 expires 12 months after issue
• Apply for renewal at least 2-4 weeks before expiry to avoid gaps
• An expired certificate means you cannot bid for government tenders, apply for forex, or complete import/export transactions
• There is no penalty for late renewal, but you will be without a valid certificate until the new one is issued

Renewal Requirements

To successfully renew your tax clearance certificate, you must have:

Documents Required

Document	Details
ITF263 application form	Completed and signed (available at ZIMRA offices or online portal)
Current/expired ITF263	Copy of your existing certificate
TIN number	Your Taxpayer Identification Number
Tax returns	All tax returns filed up to date
PAYE returns	If employer: all PAYE returns filed and payments up to date
VAT returns	If VAT registered: all VAT returns filed and payments up to date
Proof of payment	Receipts for any outstanding tax paid
Company documents	For companies: CR14, certificate of incorporation

Compliance Requirements

ZIMRA will only issue a renewal if you are fully compliant:

• All tax returns filed — Income tax, PAYE, VAT (if applicable)
• No outstanding tax debts — All assessed taxes paid or payment plan agreed
• No penalties outstanding — Any penalties must be settled or under arrangement
• Annual returns filed with the Registrar of Companies (for companies)

How to Renew Online (TARMS Portal)

1. Log in to the ZIMRA e-Services portal (TARMS) at efiling.zimra.co.zw
2. Navigate to Tax Clearance > Apply for Tax Clearance Certificate
3. The system will check your compliance status automatically
4. Submit the application if all returns and payments are up to date
5. ZIMRA reviews the application (typically 5-10 working days)
6. If approved, the new ITF263 is issued and can be downloaded from the portal
7. If rejected, the system will indicate the outstanding items to resolve

How to Renew In Person

1. Visit any ZIMRA office with the required documents
2. Collect and complete the ITF263 application form
3. Submit the form with supporting documents
4. ZIMRA processes the application (same timeframe as online)
5. Collect the certificate from the same office or receive it by email

Processing Time

Scenario	Expected Time
Fully compliant, no issues	5-10 working days
Minor outstanding items	10-15 working days (after resolving)
Complex cases (audits, disputes)	3-6 weeks or more
Outstanding debts with payment plan	May be issued with conditions

Where You Need a Valid Tax Clearance

• Government tenders — Mandatory for all public procurement bids
• Foreign currency allocation — RBZ forex applications
• Import/export licences — Required by ZIMRA customs
• Business licensing — Some local authorities require it for business licence renewal
• Bank facilities — Banks may request for loan applications
• Large contracts — Private sector clients increasingly require it

Tips for Smooth Renewal

• File tax returns on time throughout the year — do not wait until renewal time
• Keep proof of all tax payments in case of disputes
• Apply 2-4 weeks before expiry to allow processing time
• Use the online portal for faster processing
• If you have outstanding issues, resolve them first before applying
• Consider engaging a tax consultant if you have complex tax affairs