8/16/22, 11:16 PM Zimbabwe Revenue Authority

Tax Payment Dates

CATEGORY: TAX PAYMENT DATES

TAX PAYMENT CALENDAR

The Zimbabwe Revenue Authority (ZIMRA) is encouraging its valued clients to pay their Taxes andCustoms
& Excise Duties on time and in full in order to avoid unnecessary penalties and interest, which are levied
on late payments. For the convenience of our clients, the payment dates are as follows:

TAX HEAD DUE DATE

Employees’ Tax (Pay By the 10th day of the following month

As You Earn - PAYE)

Quarterly Payment
Dates (QPDs)

1st 25th March

QPD                        
(10%)

2nd 25th June

QPD                      
 (25%)

3rd 25th September

QPD                       
(30%)

4th 20th December

QPD                       
(35%)

Withholding Taxes:

https://www.zimra.co.zw/domestic-taxes/tax-payment-dates 2/9
8/16/22, 11:16 PM Zimbabwe Revenue Authority

Non-Resident Within 30 days from the date of payment or crediting for the benefit of the
Shareholders’ Tax beneficiary

Resident Within 10 days from the date of payment or crediting for the benefit of the
Shareholders’ Tax beneficiary

Non-Resident Tax on Within 10 days from the date of payment or crediting for the benefit of the
Fees beneficiary

Non-Resident Tax on Within 10 days from the date of payment or crediting for the benefit of the
Remittances beneficiary

Resident Tax on Within 10 days from the date of payment or crediting for the benefit of the
Interest beneficiary

Non-Resident Tax on Within 10 days from the date of payment or crediting for the benefit of the
Royalties beneficiary

Automated Financial By the 10th day of the month following the month in which the transaction was
Transactions Tax effected

Demutualisation Within three (3) months after issuing the Zimbabwean member concerned with the
Levy free shares

Tobacco Levy Within 48 hours from the date of sale of the auction and contract tobacco.

Intermediate Money By the 10th day of the month following the month in which the transaction was
Transfer Tax effected

Withholding On or before the 10th day of the following month after payment
Amounts under
Contracts

Non-Executive Within 10 days from the date of payment of the fees or crediting for the benefit of
Directors’ Fees the beneficiary.

Property or By the 10th day of the month following the month of payment
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