HARARE — Zimbabwe Revenue Authority (ZIMRA) has launched a nationwide voluntary disclosure programme, offering taxpayers a limited window to regularise outstanding tax obligations without facing penalties or prosecution, as authorities intensify efforts to broaden compliance and formalise economic activity.
In a public notice issued on 21 April 2026, ZIMRA said the initiative targets individuals and businesses that may have under-declared income or failed to meet tax obligations during the 2025 year of assessment.
“The Zimbabwe Revenue Authority (ZIMRA) invites all taxpayers to review their tax affairs and voluntarily disclose any income that was not declared or tax obligations that were not complied with during the 2025 year of assessment,” the authority said.
The programme spans all sectors of the economy, from micro and small enterprises to large corporates, and is particularly aimed at participants in the informal and digital economy. ZIMRA highlighted a broad range of activities under scrutiny, including income earned from online platforms, property rentals, mineral trading, transport services, and cryptocurrency transactions.
The tax authority also flagged cases involving individuals earning foreign income while residing in Zimbabwe, as well as entities with asset bases or developments inconsistent with declared earnings.
“This initiative is meant to encourage voluntary compliance and allow taxpayers to regularise their tax affairs without unnecessary disruption to their business operations,” ZIMRA said.
Wide Tax Scope
According to the notice, the disclosure programme applies across multiple tax heads, including Income Tax, Value Added Tax (VAT), Pay As You Earn (PAYE), and Capital Gains Tax (CGT), signalling a comprehensive compliance sweep by the authority.
Taxpayers seeking to participate are required to submit a completed voluntary disclosure form with supporting schedules, file any outstanding returns, and settle liabilities or agree on structured payment plans.
ZIMRA offered a significant incentive for compliance, confirming that full disclosure would result in a waiver of penalties.
“Where a full and truthful disclosure is made, the Commissioner shall waive the penalties in full, and such disclosure shall not automatically trigger an audit or prosecution. Interest will apply as provided by law,” the authority stated.
Deadline Pressure
The voluntary disclosure window closes on 30 June 2026, after which ZIMRA warned that any identified non-compliance will be dealt with under the full provisions of Zimbabwe’s tax laws.
The move reflects a broader push by the government to widen the tax base, particularly by capturing revenue from informal, cross-border, and digital economic activities that have historically remained under-taxed.
With Zimbabwe’s fiscal authorities under pressure to improve domestic revenue mobilisation, the programme is expected to play a critical role in strengthening compliance while offering a transitional pathway for businesses and individuals to enter the formal tax system.
“ZIMRA is committed to facilitating compliance and supporting all taxpayers,” the authority said, urging citizens to take advantage of the temporary relief window.
