ZIMRA REMINDS TAXPAYERS TO SUBMIT FOURTH QUARTER PROVISIONAL RETURNS

Harare, Zimbabwe  11 December 2025: The Zimbabwe Revenue Authority (ZIMRA) has urged all taxpayers earning income from business or investments to submit their Fourth Quarter Provisional Tax Returns and settle payments for the 2025 tax year on time.

All taxpayers deriving income from business or investments, including self-employed professionals such as architects, engineers, legal and health practitioners, and real estate agents.

Submission of Fourth Quarter Provisional Tax Returns and payment of the corresponding tax. Taxpayers are also advised to reconcile any shortfalls from previous quarters or settle outstanding arrears.

Returns are due by 15 December 2025, while payments must be made on or before 20 December 2025.

At the nearest ZIMRA offices or through the online Taxpayer Revenue Management System (TaRMS).

ZIMRA said the reminder aims to encourage voluntary compliance and ensure all taxpayers meet their obligations under the Self-Assessment System, which now includes certain self-employed professionals previously paying presumptive tax.

Taxpayers should calculate provisional tax by estimating annual tax liability, apportioning income and expenses, converting excess USD income to ZWL, and applying the 35% rate for the fourth quarter.

ZIMRA also thanked taxpayers who have already submitted returns and payments, encouraging continued compliance in future years. Taxpayers facing challenges are urged to consult the nearest ZIMRA office for assistance.

“My Taxes, My Duties: Building My Zimbabwe,” the authority said, wishing all residents happy holidays.