The Zimbabwe Revenue Authority (ZIMRA) has opened a window for taxpayers to come clean on any undeclared income or outstanding tax obligations from the 2025 year of assessment, in a move meant to encourage voluntary compliance.
In Public Notice 25 of 2026, the authority invited individuals and businesses across the spectrum — from micro and small enterprises to large corporates — including those operating in the informal sector — to review their tax affairs and regularise their positions ahead of the 30 June 2026 deadline.
The call extends to a broad range of economic players, including unregistered businesses, digital and online service providers, e-commerce traders, landlords earning rental income, gold and mineral dealers, transport and taxi operators, cryptocurrency traders, residents deriving income from foreign entities, and individuals whose declared income appears inconsistent with their assets.
ZIMRA indicated that the programme spans all major tax heads, notably Income Tax, Value Added Tax (VAT), Pay As You Earn (PAYE), and Capital Gains Tax (CGT), offering taxpayers a comprehensive opportunity to put their affairs in order.
The authority further assured that where a full and honest disclosure is made, penalties will be waived in their entirety, and such disclosures will not automatically trigger audits or prosecution. However, interest on any outstanding amounts will still be levied in accordance with existing legislation.
To take advantage of the facility, taxpayers are required to submit a duly completed Voluntary Disclosure Form, accompanied by detailed schedules, settle all outstanding tax returns, and either pay the amounts due in full or agree on a payment arrangement with ZIMRA.
The authority warned that once the 30 June 2026 deadline has passed, any instances of non-compliance will be pursued under the full weight of the law.
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