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The Zimbabwe Revenue Authority (ZIMRA) hereby reminds clients whose taxable income includes amounts which are not subject to Pay As You Earn (PAYE), of the following due dates for the payment of Provisional Tax for the tax year ending 31st December 2017. This includes all clients in receipt of, or to whom income accrued from trade or investment.

The Third Quarterly Payment Date (QPD) is 25th September 2017. This means that 30% of the annual tax payable for the tax year ending 31st December 2017 is due on or before 25th September 2017 as highlighted in the table below:


Quarterly Installment

Due Date (on or before)

Installment Due

(% of the annual tax payable)


25th March, 2017



25th June, 2017



25th September, 2017



20th December, 2017



For the purpose of calculating the Provisional Tax for each QPD, clients are required to estimate the annual tax due and calculate the respective percentage of tax due for the quarter. The annual estimated tax due should be revised to update the estimates every quarter. The remittance form for Provisional Tax payments - Form ITF 12B - must be completed in respect of each QPD payment.


Kindly note that clients who have received a written notice fixing dates other than the above are required to comply with that written notice.


Please take note of the following:

  1. Failure to submit the ITF 12B with estimates entitles ZIMRA to estimate the taxable income and recover the tax due.
  2. Interest will be levied on late payments of tax at stipulated rates.



Public Notice No 32 of 2017

Paying taxes and duties on time and in full builds and dignifies Zimbabwe.