The Zimbabwe Revenue Authority (ZIMRA) has transitioned to the Tax and Revenue Management System (TaRMS), which has made the issuance of the Tax Clearance Certificate (TCC) largely automatic for compliant taxpayers.
For a 2026 TCC, the requirements are essentially to be a compliant taxpayer in the ZIMRA TaRMS system. This primarily means you must have satisfied all your tax obligations for the preceding tax year (2025).
Here are the key requirements for a ZIMRA Tax Clearance Certificate, which are what you need to renew/obtain it:
1. Registration and System Access
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Registered with ZIMRA: You must be a registered taxpayer and have been issued a Taxpayer Identification Number (TIN).
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TaRMS Registration: You must have claimed your TIN and registered on the ZIMRA TaRMS Self Service Portal (SSP). This is the official platform for all tax-related matters.
2. Tax Compliance (The Main Requirements)
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Up-to-Date with Returns Filing: You must have submitted all statutory tax returns required for all the tax heads you are registered for (e.g., Income Tax, VAT, PAYE, Withholding Taxes, etc.).
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Up-to-Date with All Payments: You must have paid all taxes due under all the Acts administered by ZIMRA.
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Satisfactory Arrangements: If you have outstanding tax obligations, you must have approved payment arrangements with ZIMRA before the clearance can be issued.
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VAT Fiscalisation (For Registered Operators): If you are a VAT-registered operator, you must ensure your points of sale are installed with upgraded Fiscal Devices that are compatible and interfaced with the ZIMRA Fiscalisation Data Management System (FDMS).
3. Accurate Master Data
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Updated Details: Your master data information with ZIMRA must be correct and up to date. This includes your:
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Physical Address
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Email Address (This is critical as the certificate is usually sent to the email address on file.)
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Telephone Number
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Bank Accounts
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Important Note on Renewal/Issuance
The key change is that compliant taxpayers are generally no longer required to apply for the Tax Clearance Certificate (ITF 263).
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Automatic Issuance: The TCC for the next year (2026) is auto-generated by the ZIMRA TaRMS system and is usually sent to the taxpayer’s registered email address once they have met all the compliance criteria.
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Validity: The validity period of the TCC is typically 12 months from the date of issue, although for certain categories of taxpayers (like Large and Medium Client Offices), it may expire on the 31st of December each year.
To summarize: Focus on 100% compliance (filing returns and paying all taxes on time) in the TaRMS system, and the 2026 TCC should be automatically issued to your registered email address.
Get in touch with us in case you need assistance in updating your tax affairs.
