Presumptive Tax

Presumptive Tax legislation was introduced to broaden the revenue base in view of the increase in informal business activities. Selected sectors of the economy were targeted to ensure the participation of informal businesses in tax payment in line with experiences of other developing countries.

Details relating to the current rates and due dates of the various categories are shown below.

1. Transport Operators’ Presumptive Tax

Operators of:


Presumptive Tax (US$ per quarter for each vehicle)



8 to 14 passengers


15 to 24 passengers


25 to 36 passengers


From 37 passengers and above





Driving Schools

Class 4 vehicles


Class 1 and 2 vehicles



Goods Vehicles

More than 10 tonnes but less than 20 tonnes


More than 20 tonnes


10 tonnes or less but with combination of truck and trailers of more than 15 but less than 20 tonnes



Taxicab and omnibus operators are required to carry a tax clearance certificate in the respective vehicle.  Failure to carry or produce the tax clearance certificate renders the person in charge of the vehicle liable to a fine of 100% of the amount due or, if in default of payment, imprisonment for a period not exceeding six months. Failure to pay the Presumptive Taxes in time also renders the operators liable to interest charges.

With effect from 1 January 2015 Zinara  was appointed as an agent of Zimra for the collection of presumptive taxes in respect of transport operators, taxi cabs and driving schools.

2. Hairdressing Salon Operators’ Presumptive Tax

Every operator of a hair dressing salon is required to pay Presumptive Tax amounting to US$1 500.00 per quarter. Amounts not paid by the due date are subject to interest charges.

3.     Informal Traders’ Presumptive Tax

All persons in receipt of rental income from an informal trader in respect of residential accommodation, premises or a place on which trade is carried on are required to recover  an additional amount by way of Presumptive Tax equal to 10% of the rental and remit it  to ZIMRA. This also includes local authorities.

The amount should be remitted within 30 days from the date the amount is recovered. Failure to recover or remit the Presumptive Tax renders the lessor personally liable for the payment of the Presumptive Tax and a penalty of 100% of the amount due. Failure or refusal on the part of the informal trader to pay the Presumptive Tax constitutes a breach of the lease and allows the lessor to terminate the lease without notice.

4.      Small-Scale Miners’ Presumptive Tax

With effect from 1st October 2014 Small Scale Miners Presumptive tax was reduced from 2% of the gross amount payable to 0%, therefore no Presumptive tax will be collected from Small Scale Miners.

5.      Cross-Border Traders’ Presumptive Tax

Cross border traders who import commercial goods into Zimbabwe are required to pay a Presumptive Tax equal to 10% of the value for duty purposes (VDP) of the commercial goods. The only exception is cases where the trader is registered with ZIMRA for Income Tax purposes and is up to date with submission of tax returns and payment of all taxes due.

6.      Operators of Restaurants or bottle-stores

Every operator of a restaurant or bottle store is required to pay Presumptive Tax amounting to US$300 per quarter. Interest is chargeable on all amounts not paid by the due date.

7.      Cottage Industry Operators

Every person who owns or is in charge of a cottage industry regardless of it being licensed or not is required to pay Presumptive Tax amounting to US$300 per quarter. Cottage industry operators include those in the furniture-making or upholstery trade, metal fabrication and any other cottage industry that the Minister may, by notice in a statutory instrument, prescribe. Interest is chargeable where the amounts due are not paid by the due date.


8. Commercial Waterborne vessels

With effect from 1st January 2012, Presumptive Tax is charged to operators of commercial waterborne vessels used for the carriage of passengers for profit and fishing rigs.

Operator of:

Carrying capacity inclusive of cabin crew/description

Presumptive tax per quarter per vessel in US$ with effect from

1 January 2012

Waterborne Vessel

Up to 5 passengers


6 to 15 passengers


16 to 25 passengers

1 000

26 to 49 passengers

1 500

50 passengers and above

2 000

Waterborne Vessel

Fishing rigs


9.Due Dates for Presumptive Tax  (Excluding Informal Traders Tax )

Period of each year

Due Date

1st Quarter (Jan to March)

10th April

2nd Quarter (April to June)

10th July

3rd Quarter (July to September)

10th October

4th Quarter (October to December)

10th January of the following year

Local Authorities wishing to act as agents for the collection of the above Presumptive Taxes shall make a written application to the Commissioner General of ZIMRA. One of the conditions to be considered before being appointed as an agent is that the applicant should be compliant with PAYE and VAT statutory obligations.

Successful applicants may enter into a contract with the Authority to collect and remit Presumptive Taxes on behalf of the Authority and retain a fee of not more than 10% of the collected Presumptive Taxes. All such collection contracts shall be processed and ratified by the ZIMRA’s Legal and Corporate Services Division.

Please note that the Authority is still obliged to collect all the Presumptive Taxes in the absence of the proposed arrangement with Local Authorities.

The payment of Presumptive Taxes does not exempt the presumptive taxpayer from the obligation to render Income Tax returns. ZIMRA normally carries out routine checks to ensure that all operators comply with these requirements.


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