By Aldridge Dzvene
The Zimbabwe Revenue Authority (ZIMRA) has issued a directive reminding transport operators under the Presumptive Tax system to comply with tax obligations in line with Section 36 (C)(1)(b) of the Taxes Act.
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Book NowAccording to Public Notice No. 51 of 2025, released on 5 September, the Zimbabwe National Road Administration (ZINARA) will act as ZIMRA’s agent in collecting the taxes from operators of commuter omnibuses, taxi-cabs, driving schools, and goods vehicles.
The prescribed monthly rates range from US$35 for taxi-cabs carrying not more than seven passengers to US$500 for goods vehicles exceeding 20 tonnes. Commuter omnibuses with 8–14 passengers are charged US$50, while those carrying 37 or more passengers will pay US$100. Driving schools are required to pay US$50 for Class 4 vehicles and US$100 for Classes 1 and 2.
For goods vehicles, operators with trucks between 10 and 20 tonnes will pay US$200, while those exceeding 20 tonnes or with trailers above 15 tonnes but less than 20 tonnes will each pay US$500.
ZIMRA stressed that no vehicle license will be issued without proof of presumptive tax payment or a valid tax clearance certificate. The authority further emphasized that payment must be made in local currency at the prevailing official exchange rate, regardless of the trade currency.
The tax applies to vehicles carrying goods or passengers for hire or reward. ZIMRA urged full compliance, warning that non-payment could result in penalties and disruption of operations.
