chevron-thin-left chevron-thin-right chevron-thin-left1 arrow-right document-file-pdf menu folder
Zimbabwe Revenue Authority

Zimbabwe Revenue Authority

integrity transparency fairness commitment innovativeness
  • Home
  • About us
    • Executive Management
    • Mandate, vision, mission, values
    • ZIMRA Board
      • ZIMRA Board Ethics
    • Client Charter
    • Social Responsibility
    • Annual Reports
    • Revenue Performance Reports
    • Integrity Management
    • Strategic Plans
    • ZIMRA Strategy Map
    • 2019 ZIMRA Annual Report
    • 2019 Annual Report Financials
    • Audited Financial Results
    • Quality Policy
    • Privacy Policy
  • Customs
    • Classification of goods
      • Tariff Handbook
      • Customs and Excise Duties 2022
      • Understanding advance rulings
      • Rules for classification of goods
    • Customs and Excise Duties
    • Customs Rebates
      • Gift Rebate
      • Diplomatic Rebate
      • Immigrants Rebate
      • Religious Organisations
      • Goods Temporarily Exported
      • Traveler's Rebate
      • Inheritance Rebate
      • Rebate of duty on goods imported for approved construction projects
      • Temporary Import Permit
      • Suspension of Duty on Immigrant’s Vehicle
    • Controlled Goods
    • Customs Clearance Procedures
    • Commercial Guidelines on Imports & Exports
    • Private Importations
    • Origin and Preference
      • COMESA Simplified Trade Regime
      • Origin and Preference
    • Importation of Motor Vehicles by Private Individuals
    • Carbon Tax Rates & Road Access Fees
    • ASYCUDA World
    • The Red Route and Green Route
    • Vehicle importation for the physically handicapped
    • Special Excise Duty on Change of ownership of 2nd hand vehicles
    • Goods Designated to Pay Duty in Forex
    • Forms
    • Customs Exchange Rates
    • Customs valuation
      • Customs valuation system
      • Treatment of discounts on valuation
      • Treatment of assists in the determination of the value for duty (goods and services supplied to manufacturer by the importer)
      • Customs Valuation – Insurance
      • Valuation of Royalties and Licence Fees
      • Customs Valuation of Leased, Loaned and hired goods
    • List of Registered Clearing Agents
    • Rulings
    • Customs Documents
    • E Tariff Tool
    • What is Excise Duty and Surtax?
  • Domestic Taxes
    • Tax Years Average Auction Exchange Rates
      • 2023
      • 2024
      • 2025
    • Individual
      • Pay As You Earn (PAYE)
      • Tax Concession for the Elderly
      • PAYE Explained
    • Corporate
      • New Businesses
      • Fiscal Incentives
      • Tax Rates
      • Allowable Deductions
      • Capital Allowances
      • Self Assessment Return Notes
      • Fiscalisation Explained
      • Record-keeping Requirements
      • Registration (REV1 & REV2) Explained
      • Tax Audits
    • Tax Tables
    • London Interbank Offered Rates (LIBOR)
    • Tax Payment Dates
    • VAT
      • Mechanics of VAT
      • VAT Registration
      • Refund of VAT
      • Deferment of VAT
      • APPROVED SUPPLIERS OF FISCAL DEVICES
      • Consolidated list of value added withholding tax agents
    • Domestic Taxes Forms
    • ZIMRA Bank Accounts
    • Objections and appeals by clients
    • Consumer Price Index
    • Transfer pricing Documentation
    • Domestic Taxes Contact Persons
    • List of banks with ZIMRA Single account facility
    • Registered Tax Agents As At 31 December 2023
    • Fiscalisation API Documentation
  • News
  • Downloads
  • Public Notices
    • Vacancies
    • Notices
    • Publications
  • Tenders
  • FAQ
    • TaRMS FAQs
  • Contact us
    • Contact Directory
    • Email Zimra
  • Client Satisfaction Surveys
  • Revenue Assurance
    • Anti-Money Laundering Documents
    • Investigation Process
    • Anti Money Laundering
    • ZIMRA Whistleblower Facility
  • Vacancies
  • Zimra Integrity Management updates
    • State vs Former Deputy Minister of Finance Terrence Mukupe and...
  • Rummage Auction Sales
  • Legislation
  • Exchange of Information (EOI)
  • Treatment of interest charges in the customs value of imported goods

Total: 18 results found.

Search for:
Search Only:

1. Withholding tax on tenders ...
(Taxman's Corner)
The Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued clients on changes in withholding tax on tenders in terms of Section 80 of the Income Tax Act (Chapter 23:06) Withholding tax on tenders ...
Created on 15 February 2022
2. VAT WITHHOLDING TAX Taxman ...
(Uncategorised)
Withholding of Value Added Tax was introduced with effect from 1 January 2017 and some registered operators have since being appointed as VAT Withholding Tax agents. The VAT Witholding Tax agents’ role ...
Created on 20 February 2020
3. When is the Withholding Tax on tenders and Director’ fees due? ...
(Frequently Asked Questions)
On or before the 10th of the month following that in which the payment was made
Created on 18 February 2019
4. What do I do when someone withholds 30% withholding tax but does not issue me with a Certificate? ...
(Frequently Asked Questions)
Advise the person that they are supposed to issue you with a withholding tax certificate to enable you to have proof of the withholding tax. If the person is not sure ask them to consult ZIMRA for clarification. ...
Created on 18 February 2019
5. Consolidated list of value added withholding tax agents. ...
(VAT)
Below is a consolidated list of all Value Added Withholding Tax Agents who were appointed in terms of Section 50A of the Value Added Tax Act [Chapter 23:12].   NAME OF REGISTERED OPERATOR  ...
Created on 15 May 2018
6. Capital Gains Withholding Tax ...
(Other Taxes)
Capital Gains Tax and Capital Gains Withholding Tax What is Capital Gains Tax? Capital Gains Tax (CGT) is a tax levied on the capital gain arising from the disposal of a specified asset. Specified asset ...
Created on 01 January 2010
7. TAX CLEARANCE CERTIFICATE - ITF263
(Taxman's Corner)
... are the benefits of having a valid Tax Clearance Certificate? No 30% Withholding Tax is deducted when payments are made for goods and services supplied. No Presumptive Tax will be levied on importations. ...
Created on 23 March 2023
8. Authentication of a tax clearance
(Taxman's Corner)
Withholding tax on tenders is deducted from taxpayers who fail to furnish the paying officer with valid Tax Clearance Certificates in terms of Section 80 of the Income Tax Act (Chapter 23:06). What is ...
Created on 02 June 2022
9. VOLUNTARY DISCLOSURE BY CHURCHES AND RELIGIOUS ORGANISATIONS
(Uncategorised)
... from the payment of VAT when they purchase goods or services which are subject to VAT. Withholding Taxes There are a number of Withholding Taxes chargeable in terms of the Income Tax Act. Examples ...
Created on 04 May 2019
10. When you pay duty at the Border do you still need to register and pay other taxes for the same business that you are doing?
(Frequently Asked Questions)
Yes every trade in business is still required to register and pay the relevant taxes like Income Tax, VAT, PAYE and withholding taxes.  ...
Created on 18 February 2019
11. What type of taxes are payable to ZIMRA
(Frequently Asked Questions)
... income or profits (taxable income). PAYE (Employee tax)- a withholding tax charged on salaries ( income) payable to employees.   Value Added Tax- is an indirect tax on consumption, charged on the supply ...
Created on 18 February 2019
12. Tax Payment Dates
(Company)
...  25th June 3rd QPD                        (30%) 25th September 4th QPD                        (35%) 20th December Withholding Taxes:   Non-Resident ...
Created on 22 February 2012
13. Tax Payment Calendar 2011
(Individual)
... for Feb remuneration PAYE 10th  day of April for March remuneration PAYE 10th  day of May for April remuneration PAYE 10th  day of June for May remuneration Withholding/Taxes 10th ...
Created on 10 February 2011
14. ZIMRA establishes a Masters degree in fiscal studies in conjuction with NUST
(Social Responsibilities)
... and royalties, double taxation agreements, non resident withholding tax, foreign tax credits, foreign companies and trusts, transfer pricing and thin capitalization.  Some reference will be made to other ...
Created on 01 October 2010
15. Notes for Completing Self Assessment Return
(Company)
...  Companies that suffer double taxation may claim double taxation relief under this item. Item 28.1 - Withholding tax on amounts payable under a contract for the supply of goods in terms of Section 80 ...
Created on 24 March 2010
16. Capital Gains Tax
(Other Taxes)
... These officials are now required to withhold capital gains withholding tax where they hold any monies in respect of the disposals. 3. What are the rates of Capital Gains Tax? -  Where the specified ...
Created on 01 January 2010
17. Requirements For New Businesses
(Company)
...  threshold on withholding tax on agricultural commodities including soya beans, sunflower, groundnuts and cotton seed was reviewed from US$1,000 per annum to US$5,000 or local currency equivalent. Valu ...
Created on 01 January 2010
18. Fiscal Incentives Made Available for Investors
(Company)
... in the two countries to the agreement, that is, where a business entity operates in the two territories. The agreements restrict some withholding taxes to the amounts specified. The DTAs ...
Created on 01 January 2010

About us

  • Home
  • About us
  • Customs
  • Domestic Taxes
  • News
  • Downloads
  • Public Notices
  • Tenders
  • FAQ
  • Contact us
  • Client Satisfaction Surveys
  • Revenue Assurance
  • Vacancies
  • Zimra Integrity Management updates
  • Rummage Auction Sales
  • Legislation
  • Exchange of Information (EOI)
  • Treatment of interest charges in the customs value of imported goods

Related sites

  • Ministry of Finance & Economic Development
  • Department of Immigration Zimbabwe
  • Central Vehicle Registry
  • Ministry of Agriculture
  • Ministry of Small to Medium Enterprises
  • Ministry of Industry & Commerce
  • Registrar of Companies
  • Reserve Bank of Zimbabwe
  • Diaspora Zimbabwe
  • Zimbabwe Investment & Development Agency
  • Zimbabwe National Roads Administration

Follow us

  • Twitter
  • Facebook
  • YouTube