With effect from the 1st January, 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 |
Engine Capacity |
Excise Duty Rate |
Excise Duty Rate (ZWL) |
|
0-4 |
Up to 1000 cc |
300 |
39 000 |
|
1001cc to 1500 cc |
400 |
52 000 |
|
|
1501cc to 2000 cc |
500 |
65 000 |
|
|
2001cc to 2500 cc |
600 |
78 000 |
|
|
2501cc to 3000 cc |
600 |
78 000 |
|
|
3001cc to 3500cc |
600 |
78 000 |
|
|
Above 3500 cc |
600 |
78 000 |
|
|
5-10 |
Up to 1000 cc |
150 |
19 500 |
|
1001cc to 1500 cc |
200 |
26 000 |
|
|
1501cc to 2000 cc |
250 |
32 500 |
|
|
2001cc to 2500 cc |
300 |
39 000 |
|
|
2501cc to 3000 cc |
400 |
52 000 |
|
|
3001cc to 3500cc |
400 |
52 000 |
|
|
Above 3500 cc |
400 |
52 000 |
|
|
11-15 |
Up to 1000 cc |
75 |
9 750 |
|
1001cc to 1500 cc |
100 |
13 000 |
|
|
1501cc to 2000 cc |
150 |
19 500 |
|
|
2001cc to 2500 cc |
200 |
26 000 |
|
|
2501cc to 3000 cc |
200 |
26 000 |
|
|
3001cc to 3500cc |
200 |
26 000 |
|
|
Above 3500 cc |
200 |
26 000 |
|
|
16 - 20 |
Up to 1000 cc |
50 |
6 500 |
|
1001cc to 1500 cc |
75 |
9 750 |
|
|
1501cc to 2000 cc |
100 |
13 000 |
|
|
2001cc to 2500 cc |
150 |
19 500 |
|
|
2501cc to 3000 cc |
150 |
19 500 |
|
|
3001cc to 3500cc |
150 |
19 500 |
|
|
Above 3500 cc |
150 |
19 500 |
|
|
Over 20 years |
All Engine Capacity |
50 |
6 500 |