About Us


The Zimbabwe Revenue Authority, which derives its mandate from the Revenue Authority Act [Chapter 23:11] and other subsidiary legislation, is responsible for assessing, collecting and accounting for revenue on behalf of the State through the Ministry of Finance.
ZIMRA’s mandate is to:

Collect revenue

The following are some of the revenue heads which are administered by ZIMRA:

  • Customs Duty – levied on imported goods in terms the Customs and Excise Act [Chapter 23:02]
  • Value Added Tax (VAT) - levied on consumption of goods and services
  • Excise Duty - levied on specified locally manufactured goods
  • Income Tax - levied on income earned from trade
  • Pay As You Earn (PAYE)- levied on income earned from employment
  • Presumptive Taxes- it’s a concept of taxation according to which Income Tax is  based on average income instead of actual income
  • Road Tolls - fees levied for the use of the roads
  • Capital Gains Tax (CGT) – levied on sale of immovable properties and marketable securities
  • Surtax – levied on imported vehicles older than five years


Facilitate trade and travel

This is achieved by ensuring smooth movement of goods and people through inland and border ports of entry/exit.

Advise Government on fiscal and economic matters

This includes revenue forecasting, participation in national budget process and revision of Acts.

Protect civil society

ZIMRA’s operations also include curbing smuggling and any forms of international trade crime as well as to enforce import, export and exchange controls. Most of these controls are meant to protect the consumer against dangerous and harmful drugs, hazardous substances, expired drugs, pornographic, objectionable or undesirable materials, and harmful substances.

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ZIMRA Message to Citizens

We have expanded our interactive horizons and entered the age of e-business via the conduit of information communication technology.  Use of this interface portal will contribute to enhanced service delivery.  The Zimbabwe Revenue Authority (ZIMRA) would like to encourage its valued clients to register and start using this platform.​