Online Reporter
Ivan Zhakata
Herald Correspondent
The Zimbabwe Revenue Authority (ZIMRA) has introduced a voluntary disclosure programme for the 2025 year of assessment, allowing taxpayers to regularise their tax affairs without incurring penalties.
In a public notice issued on April 21, 2026, ZIMRA said the initiative was aimed at promoting voluntary compliance and enabling both individuals and businesses to declare previously undisclosed income.
“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,” read the statement.
The programme applies to all taxpayers, including those in the informal sector, and covers micro, small, medium and large businesses.
ZIMRA said those targeted include operators of unregistered businesses, individuals earning income from online platforms or digital services, landlords, mineral traders, transport operators and businesses dealing in crypto assets.
The facility also extends to individuals earning foreign income while residing in Zimbabwe, as well as non-resident entities deriving income from e-commerce and digital services consumed locally.
To benefit from the programme, taxpayers are required to submit a completed voluntary disclosure form, file all outstanding returns and settle their tax obligations or enter into payment arrangements with ZIMRA.
“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,” read the statement.
The programme covers key tax heads, including Income Tax, Value Added Tax (VAT), Pay As You Earn (PAYE) and Capital Gains Tax (CGT).
ZIMRA said the voluntary disclosure window will close on May 30, 2026, after which non-compliant taxpayers risk penalties in line with the country’s tax laws.
The authority urged taxpayers to take advantage of the facility to regularise their affairs and contribute to national development through improved revenue compliance.
