Returns Payments January 2026

The Zimbabwe Revenue Authority (ZIMRA) issued Public Notice 02 of 2026 on 5 January 2026 to advise all taxpayers of the filing and payment deadlines applicable to the month ending 31 December 2025. The notice is issued in terms of Statutory Instrument 81 of 2025 and covers nine categories of tax, together with guidance on how returns must be submitted and payments made through TaRMS.

Deadlines at a Glance

For the December 2025 tax period, the following return submission and payment deadlines apply to all taxpayers in each relevant category:

All nine tax types share the same critical dates: returns due by 5 January 2026 and remittances due by 10 January 2026. Taxpayers who miss either deadline expose themselves to penalties and interest under the relevant governing legislation.

How to Submit Returns

All returns covered by this notice must be submitted online through the TaRMS Self-Service Portal (SSP) at mytaxselfservice.zimra.co.zw. Paper or manual submissions are not accepted. Taxpayers who have not yet registered on the SSP must do so before the deadline, as processing time must be allowed before a first return can be submitted.

Each taxpayer is responsible for ensuring that their login credentials are active, their registration details are current in TaRMS, and that their return is fully completed and successfully submitted — not merely started. A return that has been saved as a draft but not formally submitted does not constitute compliance.

PAYE Return Submission

Employers filing PAYE are specifically required to submit the long PAYE return on the TaRMS platform in accordance with Public Notice No. 05 of 2025 issued on 3 February 2025. The long return requires employee-by-employee remuneration and deduction data, which is uploaded as a structured file rather than entered manually line by line.

ZIMRA provides a step-by-step menu path guide for uploading the long PAYE return, available on the ZIMRA website. Employers who are unfamiliar with the upload process are advised to access this guide well before the deadline to avoid last-minute difficulties. Any employer who submits an incorrect or incomplete PAYE return must submit a corrected return and may face additional processing queries from ZIMRA.

Mining Royalties

Mining royalties are due in both cash and in kind. For declaration purposes, mining royalties are reported using the Withholding Taxes Return. Mining operators must ensure that both the cash and in-kind components are correctly declared on the return and that the corresponding payment or in-kind transfer is made by the 10 January 2026 payment deadline.

Mining operators who hold both a cash royalty obligation and an in-kind royalty obligation for the same period must account for both within the same return period. Failure to declare the in-kind portion, or to arrange the transfer through the correct ZIMRA channel, constitutes non-compliance and may attract penalties in addition to the outstanding liability.

Payment Process

Taxpayers make payments to ZIMRA through their bank by way of cash deposits or electronic bank transfers using their linked bank accounts. Before posting a payment, the bank validates the transaction against the taxpayer's Tax Identification Number (TIN). It is therefore essential that the TIN is entered correctly at the time of payment, as an incorrect TIN will cause the transaction to fail or be misallocated.

When completing payment deposit forms or transfer instructions for TaRMS purposes, the taxpayer's name and TIN are the only mandatory fields. The taxpayer does not need to specify which tax type or period the payment relates to at the banking stage — that allocation is handled through the return submission process in TaRMS once the funds have been credited to ZIMRA's bank account.

A payment sitting in ZIMRA's bank account is not recognised as settled until a corresponding tax return has been submitted. Funds remain unallocated until a return is filed, at which point TaRMS posts the payment to the taxpayer's ledger against the specific obligation declared. This means that a taxpayer who pays without filing, or who delays filing after payment, will continue to show an outstanding liability on their TaRMS account until the return is submitted. Either approach — filing then paying, or paying then filing — is acceptable, but both steps are compulsory.

Outstanding Returns and Overdue Payments

Taxpayers with outstanding returns for any prior period are urged to bring their filing position up to date as a matter of priority. Penalties for late submission accrue on each outstanding period and continue to grow the longer the return remains unfiled. Similarly, taxpayers who are in arrears on tax payments are required to settle those amounts without further delay.

ZIMRA has warned that continued non-compliance will result in legal action, which may include the issuance of estimated assessments, garnishee proceedings against bank accounts, and referral for prosecution. The most effective way to avoid escalation is to file all outstanding returns and contact ZIMRA to arrange payment where the full amount cannot be paid immediately.

NB: All taxpayers must submit their returns and make payments in full on or before the due dates. Failure to comply will result in penalties and/or prosecution.