ZIMRA's Public Notice 25 of 2026 launches a Voluntary Disclosure Programme inviting all taxpayers to review their tax affairs and voluntarily disclose any income that was not declared or tax obligations not complied with during the 2025 year of assessment. The deadline is 30 June 2026, after which non-compliance identified by ZIMRA will be treated under the full provisions of the tax laws — including penalties and possible prosecution.
Who the Programme Applies To
The Notice applies to all business or investment categories — emerging (micro and small) businesses, medium businesses, and large businesses — as well as individuals. ZIMRA has explicitly identified the following situations as common candidates for voluntary disclosure:
- Persons who operate businesses but are not registered for tax;
- People earning income from online platforms or digital services;
- Recipients of rental income from property;
- Persons who trade in gold or other minerals;
- Operators of transport or taxi services;
- Persons conducting business using crypto assets;
- Zimbabwean residents earning income from foreign companies;
- Persons with significant assets or developments inconsistent with their tax declarations (lifestyle audit risk); and
- Non-resident entities earning income from e-commerce activities or digital services consumed or utilised in Zimbabwe.
Tax Types Covered
The Programme covers all tax-types, including but not limited to:
- Income Tax — for trade, employment, investment, rental, and other income streams;
- Value Added Tax (VAT) — for supplies that should have been declared at the standard rate;
- Pay As You Earn (PAYE) — for employment income that was not subject to PAYE; and
- Capital Gains Tax (CGT) — on disposals of specified assets that were not declared.
What Taxpayers Should Do
To regularise tax affairs under the Programme:
- Submit a fully completed Voluntary Disclosure Form with accompanying detailed schedules supporting the disclosure;
- Complete all outstanding tax returns for the periods being disclosed; and
- Pay the taxes due — or arrange a payment plan with ZIMRA where the lump sum is not affordable.
The Concession — Full Penalty Waiver
Where a full and truthful disclosure is made, the Commissioner shall:
- Waive the penalties in full; and
- The disclosure shall not automatically trigger an audit or prosecution.
Interest, however, will still apply as provided by law — calculated from the original due date of the underdeclared tax. The Commissioner can revoke the relief if the disclosure is later found to have been incomplete or untruthful.
How and Where to Apply
Applications can be submitted through the nearest ZIMRA office or via the ZIMRA Contact Centre:
- Toll-free: 585 (Netone: 08010271)
- WhatsApp: 0782 729 862
- Email: contactcentre@zimra.co.zw
Deadline: 30 June 2026. Disclose undeclared 2025 income — including informal businesses, rental income, online platform earnings, crypto trading, mineral trading, and foreign-sourced income — and pay the underlying tax (or agree a payment plan). Penalties will be waived in full; the disclosure will not automatically trigger audit or prosecution. Interest still applies. After 30 June 2026, normal enforcement resumes.