The Zimbabwe Revenue Authority (ZIMRA) has launched a Voluntary Disclosure Programme, inviting taxpayers to review their tax affairs and disclose any undeclared income or outstanding tax obligations for the 2025 year of assessment. This initiative aims to encourage voluntary compliance and allow taxpayers to regularize their tax affairs without disruption to their business operations.
The programme applies to all business and investment categories, including emerging businesses, medium businesses, and large businesses, as well as individuals operating in the informal sector. Examples of individuals and businesses that can participate include those who operate unregistered businesses, earn income from online platforms, receive rental income, trade in gold or minerals, or conduct business using crypto assets.
To participate, taxpayers should submit a completed Voluntary Disclosure Form with detailed schedules, complete outstanding tax returns, and pay taxes due or arrange a payment plan with ZIMRA. In return, the Commissioner will waive penalties in full, and the disclosure will not automatically trigger an audit or prosecution. Interest will apply as provided by law.
The Voluntary Disclosure opportunity expires on June 30, 2026. After this date, non-compliance will be treated according to tax laws. Taxpayers can submit applications through their nearest ZIMRA office or the ZIMRA Contact Centre.
ZIMRA reiterated its commitment to facilitating compliance and supporting taxpayers, emphasizing the importance of contributing to national development through tax payments. The authority encouraged all eligible taxpayers to take advantage of this opportunity to regularize their tax affairs.
