ZIMRA's Public Notice 22 of 2026 confirms that monthly returns for the period ended 31 March 2026 are due on or before 5 April 2026, with remittances due on or before 10 April 2026, in terms of Statutory Instrument 81 of 2025.
Tax Types and Due Dates
| Tax Type | Return Due | Payment Due |
|---|---|---|
| Pay As You Earn (PAYE) | 5 April 2026 | 10 April 2026 |
| Withholding Taxes | 5 April 2026 | 10 April 2026 |
| Mining Royalties | 5 April 2026 | 10 April 2026 |
| Value Chain Withholding Tax | 5 April 2026 | 10 April 2026 |
| Presumptive Tax Return | 5 April 2026 | 10 April 2026 |
| Gaming Operators' Tax | 5 April 2026 | 10 April 2026 |
| Fast Foods Tax | 5 April 2026 | 10 April 2026 |
| Plastic Carrier Bag Tax | 5 April 2026 | 10 April 2026 |
| Levy on Specified Minerals | 5 April 2026 | 10 April 2026 |
| Tobacco Levy | 5 April 2026 | 10 April 2026 |
| Presumptive Tax on Rental Income | 5 April 2026 | 10 April 2026 |
How to Submit Returns
All returns must be filed online via the Self-Service Portal (SSP) at mytaxselfservice.zimra.co.zw, with two exceptions: Gaming Operators' Tax and Presumptive Tax on Rental Income returns must still be submitted manually at ZIMRA offices. Manual return forms can be downloaded from the ZIMRA Domestic Taxes Downloads page.
PAYE — Long Return Required on TaRMS
Per Public Notice 05 of 2025, employers must continue to submit the long PAYE return on the TaRMS platform, with the full employee schedule. ZIMRA has published a step-by-step menu path for uploading the long return on its downloads page.
Mining Royalties — In Cash and In Kind
Mining royalties are payable both in cash and in kind using the Withholding Taxes Return to declare them.
Payment Mechanics — TIN and Tax Return Submission
Payments are made into ZIMRA's bank account by cash deposit or bank transfer through the taxpayer's linked bank account. The bank validates payments against TaRMS using the Taxpayer Identification Number (TIN); an incorrect TIN will cause the payment to fail validation. Critically:
- Forms provided by banks for TaRMS purposes have mandatory fields — Taxpayer's Name and TIN must be completed accurately.
- Taxpayers do not need to indicate the tax obligation being settled at the bank — only the TIN and taxpayer name are required.
- A tax payment alone does not extinguish the liability. The corresponding tax return must also be submitted, otherwise the payment sits uncredited in the ZIMRA bank account and the obligation will not be cleared in TaRMS — which in turn blocks automatic issuance of tax clearance certificates.
Returns due 5 April 2026 — payments due 10 April 2026. File on the TaRMS Self-Service Portal (Gaming Operators and Presumptive Rental Income are still manual). Capture your TIN correctly when paying through your bank, and always submit the matching return so the payment is posted to your TaRMS ledger and your tax clearance certificate continues to be issued automatically.