Zimbabwe VAT Registration — Threshold, Process & Requirements

Zimbabwe VAT Overview

Value Added Tax (VAT) is an indirect tax charged on the supply of goods and services in Zimbabwe. The standard VAT rate is 15%, and businesses that exceed the registration threshold must collect VAT from customers and remit it to ZIMRA.

Key VAT Facts for 2026

Detail	Information
Standard Rate	15%
Registration Threshold	$40,000 annual turnover
Filing Frequency	Monthly
Filing Deadline	25th of the following month
Voluntary Registration	Available below threshold

Who Must Register for VAT?

You must register for VAT if:

• Your annual turnover exceeds $40,000 in any 12-month period
• You expect your turnover to exceed $40,000 in the next 12 months
• You make taxable supplies of goods or services in Zimbabwe

Registration must be completed within 30 days of exceeding the threshold.

Voluntary Registration

Businesses below the $40,000 threshold can voluntarily register for VAT. Benefits include:

• Ability to claim input VAT on business purchases
• Professional image when dealing with VAT-registered clients
• Competitive advantage for B2B sales

How to Register for VAT

1. Ensure you have a ZIMRA TIN — You must be registered with ZIMRA first
2. Log in to TARMS at efiling.zimra.co.zw
3. Apply for VAT registration — Navigate to “Tax Registrations” and select VAT
4. Provide required information:
   • Nature of business activities
   • Expected annual turnover
   • Financial records showing turnover above $40,000
   • Business bank account details
   • Physical business address
5. Submit and wait for approval (typically 5-10 working days)
6. Receive your VAT registration number

VAT-Exempt and Zero-Rated Supplies

Zero-Rated (0% VAT)

• Exports of goods and services
• Basic foodstuffs (mealie meal, bread, milk, cooking oil, etc.)
• Agricultural inputs (seeds, fertiliser, pesticides)
• Medical supplies and equipment
• Educational materials

VAT-Exempt

• Financial services (banking, insurance)
• Residential rentals
• Public transport
• Medical and dental services
• Educational services

VAT Compliance Obligations

Once registered, you must:

• Charge VAT at 15% on all taxable supplies
• Issue tax invoices showing your VAT number, amount, and VAT separately
• File monthly VAT returns by the 25th of the following month
• Pay VAT due (output VAT minus input VAT) by the filing deadline
• Keep records for at least 6 years
• Display your VAT certificate at your business premises

Input VAT vs Output VAT

Output VAT is the VAT you charge customers on your sales. Input VAT is the VAT you pay on business purchases. You remit the difference to ZIMRA:

• If output VAT > input VAT: you pay the difference to ZIMRA
• If input VAT > output VAT: you can claim a refund or carry forward the credit

Use our VAT Calculator to quickly add or remove 15% VAT from any amount.