With effect from the 1st August, 2022, the amounts of excise duty payable on change of ownership of second hand motor vehicles are as per the table below: -

 

Number of Years
 from
Date of
Manufacture

Engine Capacity

Excise Duty Rate    

(US$)

Excise Duty Rate    

ZWL

0-4

Up to 1000 cc

300

150 000

1001cc to 1500 cc

400

200 000

1501cc to 2000 cc

500

250 000

2001cc to 2500 cc

600

300 000

2501cc to 3000 cc

600

300 000

3001cc to 3500cc

600

300 000

Above 3500 cc

600

300 000

       

5-10

Up to 1000 cc

150

75 000

1001cc to 1500 cc

200

100 000

1501cc to 2000 cc

250

125 000

2001cc to 2500 cc

300

150 000

2501cc to 3000 cc

400

200 000

3001cc to 3500cc

400

200 000

Above 3500 cc

400

200 000

       

11-15

Up to 1000 cc

75

37 500

1001cc to 1500 cc

100

50 000

1501cc to 2000 cc

150

75 000

2001cc to 2500 cc

200

100 000

2501cc to 3000 cc

200

100 000

3001cc to 3500cc

200

100 000

Above 3500 cc

200

100 000

       

16 - 20

Up to 1000 cc

50

25 000

1001cc to 1500 cc

75

37 500

1501cc to 2000 cc

100

50 000

2001cc to 2500 cc

150

75 000

2501cc to 3000 cc

150

75 000

3001cc to 3500cc

150

75 000

Above 3500 cc

150

75 000

       

Over 20 years

All Engine Capacity

50

25 000