Tax Clearance Certificates Now Valid For One Month Only – ZIMRA

The Zimbabwe Revenue Authority (ZIMRA) said Tax Clearance Certificates (ITF263) for the 2026 tax period will be automatically issued to compliant taxpayers starting 27 December 2025.

According to Public Notice 69 of 2025, issued on 17 December 2025, ZIMRA also said that the ITF263 certificates will only be valid for one month. The notice reads:

PUBLIC NOTICE: ISSUANCE OF TAX CLEARANCE FOR 2026 TAX PERIOD

The Zimbabwe Revenue Authority wishes to inform all taxpayers and the general public that the 2026 Tax Clearance Certificates (ITF263) will be automatically issued to compliant taxpayers starting December 27th, 2025.

The automatic issuance of ITF263 will only happen to taxpayers who are compliant in the following areas:

i. Return Submission

• Taxpayers must be up to date with all statutory return submissions for all applicable tax types (Income Tax, VAT, PAYE, Withholding Taxes, Capital Gains Tax, etc.).
• Returns must be submitted by their statutory due dates (on-time submission). Any outstanding returns must be submitted prior to the consideration of tax clearance issuance.
• NIL Returns. If you are submitting NIL returns it means you are not trading so don’t apply for a Tax Clearance but file your returns to remain up to date.
• If you need a Tax Clearance approach the office for clearance before you download.

ii. Tax payment

• All taxes owed must be paid in full, including principal tax, penalties, and interest where applicable.
• Taxpayers with outstanding tax obligations will only be deemed compliant if they have an approved payment plan and are adhering to it consistently.

iii. FDMS (Fiscalisation Data Management System)

• All VAT registered taxpayers are required to fiscalise, ie must be registered on the FDMS.
• Fiscal devices must be operational, accurately configured, and connected to ZIMRA systems.
• Daily or periodic fiscal data uploads must be current.

Please note that ITF263s will only be valid for a month for all taxpayers. This, therefore, means that all taxpayers must be compliant throughout the year to continue receiving monthly clearances.

To also note is that any lapse in compliance will result in the suspension of the subsequent month’s clearance.

Note: ALL TAXPAYERS MUST SUBMIT THEIR RETURNS AND MAKE PAYMENTS IN FULL ON OR BEFORE THE DUE DATES. FAILURE TO COMPLY WILL RESULT IN PENALTIES AND/OR PROSECUTION.

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