The Zimbabwe Revenue Authority (ZIMRA) has officially designated the Zimbabwe National Road Administration (ZINARA) as its agent for collecting presumptive taxes from specific transport operators.
The directive, announced through Public Notice 51 of 2025 on 5 September, sets out the monthly tax obligations for various classes of vehicles operating for hire or reward.
These include commuter omnibuses, taxi-cabs, driving schools, and goods vehicles—many of which have long operated outside the formal tax system.
Under the new arrangement, ZINARA will collect taxes ranging from US$35 for taxi-cabs to US$500 for heavy goods vehicles exceeding 20 tonnes.
Commuter omnibuses will be charged according to passenger capacity, with rates of US$50 for 8–14 passengers, US$60 for 15–24 passengers, US$80 for 25–36 passengers, and US$100 for those carrying more than 37 passengers.
Taxi-cabs with a capacity of up to seven passengers will pay US$35. Driving schools will pay US$50 for Class 4 vehicles and US$100 for Classes 1 and 2.
Goods vehicles will also be taxed according to weight. Those weighing more than 10 tonnes but less than 20 tonnes will pay US$200, while those exceeding 20 tonnes will pay US$500.
Vehicles of 10 tonnes or less but towing trailers with a combined weight of more than 15 tonnes but under 20 tonnes will also pay US$500 per month.
ZIMRA stressed that no operating licence will be issued unless the presumptive tax is paid or a valid tax clearance certificate is produced.
All payments must be made in local currency at the official exchange rate on the day of payment, regardless of the currency used in trade.





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