ZIMRA Reminds Transport Operators of Presumptive Tax Obligations

By Tendai Chisiri


The Zimbabwe Revenue Authority (ZIMRA) has issued a public notice reminding certain categories of presumptive tax taxpayers of their obligations regarding the payment of presumptive taxes.       

According to ZIMRA’s Public Notice No. 51 of 2025, issued on September 5, 2025, “The Zimbabwe Revenue Authority (ZIMRA) wishes to remind the listed below category of Presumptive Tax Taxpayers that in terms of section 36 (C)1(1b), the Zimbabwe National Road Administration (ZINARA) is the agent of the Zimbabwe Revenue Authority for the collection of the following presumptive taxes.”

The notice outlines the rates of tax in USD per unit per month for the following categories:

  • Commuter omnibuses:
    • 8-14 Passengers: $50
    • 15-24 Passengers: $60
    • 25-36 Passengers: $80
    • 37 Passengers above: $100
  • Taxi-Cabs (not more than 7 passengers): $35
  • Driving schools:
    • Class 4: $50
    • Class 1&2: $100
  • Goods vehicles:
    • More than 10 tonnes but less than 20 tonnes: $200
    • More than 20 tonnes: $500
    • 10 tonnes or less but with a combination of truck and trailers of more than 15 but less than 20 tonnes: $500

ZIMRA emphasizes in the notice that “No license will be issued if the taxpayer has not paid the Presumptive tax or produced a tax clearance certificate.” Additionally, the authority notes that presumptive tax is payable in local currency at the official rate of exchange on the day of payment.

For more information on presumptive taxes and to comply with tax obligations, taxpayers can contact ZIMRA through their provided contact details.

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