RATES OF SPECIAL EXCISE DUTY ON CHANGE OF OWNERSHIP OF SECOND HAND MOTOR VEHICLES:
With effect from the 1st January, 2021, 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 |
Special Excise Duty Rate (ZWL) |
|
0-4 |
Up to 1000cc |
24 000 |
|
1001-1500cc |
32 000 |
|
|
1501-2000cc |
40 000 |
|
|
2001-2500cc |
48 000 |
|
|
2501-3000cc |
48 000 |
|
|
3001-3500cc |
48 000 |
|
|
Above 3500cc |
48 000 |
|
|
5-10 |
||
|
Up to 1000cc |
12 000 |
|
|
1001-1500cc |
16 000 |
|
|
1501-2000cc |
20 000 |
|
|
2001-2500cc |
24 000 |
|
|
2501-3000cc |
32 000 |
|
|
3001-3500cc |
32 000 |
|
|
Above 3500cc |
32 000 |
|
|
11-15 |
Up to 1000cc |
6 000 |
|
1001-1500cc |
8 000 |
|
|
1501-2000cc |
12 000 |
|
|
2001-2500cc |
16 000 |
|
|
2501-3000cc |
16 000 |
|
|
3001-3500cc |
16 000 |
|
|
Above 3500cc |
16 000 |
|
|
16-20 |
Up to 1000cc |
4 000 |
|
1001-1500cc |
6 000 |
|
|
1501-2000cc |
8 000 |
|
|
2001-2500cc |
12 000 |
|
|
2501-3000cc |
12 000 |
|
|
3001-3500cc |
12 000 |
|
|
Above 3501cc |
12 000 |
|