ZIMRA is Zimbabwe’s national tax and revenue authority, responsible for assessing, collecting, and accounting for most forms of government revenue. It was established under the Revenue Authority Act (Chapter 23:11) and operates under the Ministry of Finance and Economic Development (now Investment Promotion).

Mandate and Functions

ZIMRA’s main functions include:

Revenue collection
It administers taxes and duties such as customs duty, value added tax (VAT), excise duty, income tax (including PAYE), presumptive taxes, capital gains tax, mining royalties, and other levies.

Customs, trade, and border management
Regulates imports, exports, and border traffic; combats smuggling; and facilitates legal trade.

Advisory and fiscal planning
Provides revenue forecasts, policy advice, and recommendations on tax law changes to the government.

Compliance and enforcement
Conducts audits, enforces tax laws, imposes penalties, and combats fraud and tax evasion.

Facilitation of trade and travel
Manages customs procedures to ease the movement of goods and people across borders.

Registration & Obligations for Businesses and Individuals

All new businesses must register with ZIMRA within 30 days of starting operations.

Registration is done online through the TaRMS Self-Service Portal, and a Taxpayer Identification Number (TIN) is issued.

Businesses must keep records and books for at least six years.

Key Obligations

Provisional tax: Paid in installments based on estimated annual income.

VAT registration: Required if annual taxable turnover exceeds US$25,000 (or local currency equivalent). VAT returns and payments are due monthly.

PAYE: Employers must register within 14 days of employing staff, deduct tax from salaries, and remit to ZIMRA.

Customs & Excise: Importers must clear goods either directly or through registered clearing agents.

Tax Clearance Certificate (ITF 263): Needed to prove compliance; without it, payments to a taxpayer may be subject to withholding.

Modern Systems & Tools

FDMS (Fiscal Devices Monitoring System): Used to validate fiscal tax invoices and ensure compliance.

ASYCUDA World: An automated customs management system used for border operations.

Contact & Headquarters

Head Office (Harare): ZB Centre, Corner Kwame Nkrumah Avenue and First Street, PO Box 4360

Phone: +263 (0)242 758891-5 / 790813-4 / 08677010157

Contact Centre: 08688007614; Econet 585; NetOne 08010271

ZIMRA also has offices at border posts and in major cities such as Bulawayo, Mutare, and Beitbridge.