The Zimbabwe Revenue Authority (ZIMRA) has opened a nine-day Voluntary Disclosure Programme for taxpayers to declare previously undisclosed income and settle outstanding tax obligations for the 2025 year of assessment.
In a public notice, issued this week, the revenue authority said the initiative is meant to encourage voluntary compliance and allow taxpayers to regularise their tax affairs without unnecessary disruption to their business operations.
The disclosure window, which closes on May 30, 2026, applies to a broad range of taxpayers, including individuals, small and medium enterprises, large corporations, and those operating within the informal sector.
“This opportunity applies to all individuals and businesses that may have outstanding tax obligations or undeclared income,” said ZIMRA.
The authority highlighted that the programme targets various categories of taxpayers, including those who operate businesses but are not registered for tax, individuals who earn income from online platforms or digital services, and those who receive rental income from property.
It also includes taxpayers who “conduct business using crypto assets, trade in gold or other minerals, or earn income from foreign companies while residing in Zimbabwe,” as well as non-resident entities generating income from digital services consumed locally.
“To benefit from the programme, taxpayers are required to submit a fully completed Voluntary Disclosure Form and accompanying detailed schedules, complete any outstanding tax returns, and pay the taxes due or arrange a payment plan with ZIMRA.”
ZIMRA said the key incentive is that “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.
However, the authority cautioned that “interest will apply as provided by law,” meaning taxpayers will still incur charges on overdue amounts.
ZIMRA warned that failure to take advantage of the facility within the stipulated timeframe could result in stricter enforcement measures.
“After this date, any non-compliance identified will be treated in accordance with the full provisions of the tax laws,” it said, adding that this may include audits, penalties, and possible prosecution.
The programme covers all major tax heads, including income tax, value added tax (VAT), Pay As You Earn (PAYE), and capital gains tax (CGT).
ZIMRA urged taxpayers to utilise the opportunity and spread awareness, saying: “Please tell a friend who may not have seen this public notice.”
The authority reiterated its commitment to supporting compliance, noting that it “is committed to facilitating compliance and supporting all taxpayers” under its campaign theme, “My Taxes, My Duties: Building My Zimbabwe.”
