By Kudzaishe Chimonera
The Zimbabwe Revenue Authority (ZIMRA) has reminded taxpayers that a wide range of tax returns for the month ending 31 January 2026 are due on or before 5 February 2026 with payments required by 10 February, warning that failure to comply will result in penalties or possible prosecution.
In a public notice, ZIMRA said the requirements are in line with Statutory Instrument 81 of 2025 and apply to both individuals and businesses across various sectors of the economy.
“ZIMRA hereby advises all taxpayers that the following returns for the month ending 31 January are January 2026 are due on or before 5 February 2026,” the Authority said.
The taxes covered include Pay As You Earn (PAYE), withholding taxes, mining royalties, value chain withholding tax, presumptive tax return, bookmakers tax, fast foods tax, plastic carrier bag tax and punters withholding tax.
While returns must be submitted by 5 February payments are due by 10 February 2026.
ZIMRA urged taxpayers to submit their returns electronically through the Self-Service Portal (SSP), while employers were reminded to submit long PAYE returns through the TaRMS platform in accordance with Public Notice No.05 of 2025.
“All returns should be submitted online through the Self-Service Portal, while employers are required to submit long PAYE returns on the TaRMS platform,” ZIMRA said.
The Authority also clarified that mining royalties are payable in cash and in kind using the Withholding Taxes Return to declare them.
On payments, ZIMRA said taxpayers can settle their obligations through cash deposits or bank transfers into ZIMRA bank accounts, stressing the importance of correctly capturing the Taxpayer Identification Number (TIN) to ensure payments are credited properly.
“Funds in the ZIMRA Bank Account require a Tax Return for payment to be recognized and posted to the Taxpayer’s Ledger in TaRMS. This means that tax payments should immediately be followed by the submission of a tax return or tax return can be submitted first for the tax obligation being settled. Without the tax return submission, no tax obligation will have been paid,” ZIMRA said.
ZIMRA further encouraged taxpayers with outstanding returns or overdue payments to regularise their tax affairs without delay to avoid legal action.
“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,” the Authority warned.
