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