• The following are some of the types of tax that are payable  to ZIMRA

    • Income tax – tax levied on business income for individuals or companies or any other entities and it varies with their respective income or profits (taxable income).
    • PAYE (Employee tax)- a withholding tax charged on salaries ( income) payable to employees.  
    • Value Added Tax- is an indirect tax on consumption, charged on the supply of taxable goods and services. It is levied on transactions rather than directly on income or profit, and is also levied on the importation of goods and services.
    • Presumptive tax (informal trader’s tax) – fixed rate of tax chargeable to selected sectors within the economy such as hair salons, bottle store owners etc.
    • Capital Gains Tax- paid when a person/ company sells an immovable property or marketable securities.
    • Withholding taxes- paid by the payer and may or may not be a final tax.

  • A tax clearance certificate is issued to a tax payer that is tax compliant or up to date with their tax obligations.

    Registration with ZIMRA can be done online and below are the steps to follow for online  registration:

    Step 1:

    • Type the address http://efiling.zimra.co.zw  on your internet browser
    •   Click Register and complete the details of the company on the form provided
    •   Ensure that you provide the attachments as required therein
    •   Click on “Submit” and a message will be immediately sent to your e-mail address§  Open the message in your e-mail and click on the URL in order to complete the registration process.

    Step 2

    •   Type the address http://efiling.zimra.co.zw on the internet browser
    •   Click Login and enter your login details. Select the heading “I do not have a Business Partner Number” and Complete all the required information and submit the application

  • After registration logon to the ZIMRA e services portal and  apply for a tax clearance by following the procedure below:

    • Click on “MANAGE SERVICES” and select “SUBMISSIONS”
    • Select “General Tax Clearance” and Click on “Submit”
    • Go to “My History”, select “My Submissions” and check status
    • If status says “Committed”, click on “View Document” and print the tax clearance.
    • If the status says “Failed” then contact ZIMRA office for assistance.

  • It is an obligation for every income generating business to be registered with ZIMRA and have a tax clearance as an indication that their tax affairs are up to date. Banks are obliged to ask their clients for any documents they need including the Tax Clearance certificate.

  • Advise the person that they are supposed to issue you with a withholding tax certificate to enable you to have proof of the withholding tax. If the person is not sure ask them to consult ZIMRA for clarification.