TaRMS Tax Return & Remittance Forms Schedule
Aligned with Statutory Instrument 81 of 2025 (Public Notice 53 of 2025)
This schedule provides an exhaustive mapping of tax returns and remittance forms fileable on the Tax Revenue Management System (TaRMS) in Zimbabwe, along with their strict statutory deadlines as outlined in the ZIMRA document Public Notice 53 of Due Dates For Submission of Returns
Under Statutory Instrument 81 of 2025, the Due Date for Submission of Tax Returns is legally separated from the Due Date for Tax Payments. Returns must be filed by the dates below, while payments remain payable on their traditional statutory payment due dates.
1. Capital Gains Tax (CGT) Returns
All capital gains-related returns (including ordinary, deferred, and specialized mining and property transactions) are governed by the unified timeline of 15 days from the transaction date.
| Form / Return Name | Due Date for Return Submission (SI 81 of 2025) |
| CGT Return for Individuals Deceased Cases | Within 15 days after transaction date (sale date) |
| CGT Return for Individuals for Inheritance | Within 15 days after transaction date (sale date) |
| CGT Return for Individuals in Ordinary Sale | Within 15 days after transaction date (sale date) |
| CGT Return for Land Developer | Within 15 days after transaction date (sale date) |
| CGT Return for Other Entities (Ordinary Sale) | Within 15 days after transaction date (sale date) |
| CGT Return for Substitution of Business Property (Seller is Individual) | Within 15 days after transaction date (sale date) |
| CGT Return for Substitution of Business Property (Seller is other than Individual) | Within 15 days after transaction date (sale date) |
| CGT Return for Transfer of Immovable Business Property from an Individual to a Company Under His Control (Deferment) | Within 15 days after transaction date (sale date) |
| CGT Return for Transfer of Specified Assets Between Companies Under the Same Control (Deferment) | Within 15 days after transaction date (sale date) |
| CGT Return for Transfer of Specified Assets Between Spouses (Deferment) | Within 15 days after transaction date (sale date) |
| Special capital gains tax on entities acquiring mining title or any interest therein (Individual) | Within 15 days after transaction date (sale date) |
| Special capital gains tax on entities acquiring mining title or any interest therein (Other) | Within 15 days after transaction date (sale date) |
2. Income Tax & Employment Returns
These timelines cover corporate, individual trade, employment, e-commerce, and presumptive tax frameworks on TaRMS.
| Form / Return Name | Due Date for Return Submission (SI 81 of 2025) |
| Income Tax Provisional Return (QPDs) | |
| – 1st QPD | 20 March |
| – 2nd QPD | 20 June |
| – 3rd QPD | 20 September |
| – 4th QPD | 15 December |
| E-commerce Income Tax Return | |
| – 1st Quarter | 5 April |
| – 2nd Quarter | 5 July |
| – 3rd Quarter | 5 October |
| – 4th Quarter | 5 January |
| Employment Income by an Individual Tax Return | 30 April of the following tax year (Standard annual baseline) |
| Income Tax Self Assessment Return – Business | 30 April of the following tax year (Standard annual baseline) |
| PAYE Tax Return | By the 5th day of the following month |
| PAYE Tax Return (new) | By the 5th day of the following month |
| Return for Remittance of PAYE on Pension Commutation and Pension Lump Sum Payments | By the 5th day of the following month |
| Return for Remittance of PAYE on Pension Commutation and Pension Lump Sum Payments (new) | By the 5th day of the following month |
| Presumptive Tax Return (Other than Informal Traders) | By the 15th day after the end of the quarter |
3. Value Added Tax (VAT) Returns
All VAT-related returns must be submitted to ZIMRA on or before the 10th of the following month.
| Form / Return Name | Due Date for Return Submission (SI 81 of 2025) |
| Return for Remittance of Value Added Tax | By the 10th day of the following month |
| Return for Remittance of Value Added Tax on Imported Services | By the 10th day of the following month |
| Special Return for Remittance of Value Added Tax | By the 10th day of the following month |
| Return for the Remittance of Value Added Withholding Tax | By the 10th day of the following month |
| Return for the Remittance of Value Chain Withholding Tax | By the 10th day of the following month |
4. Specialized Industry Levies & Duties
These specialized statutory instruments and levies must be remitted monthly on the 5th day (with the exception of specialized annual/quarterly levies where noted).
| Form / Return Name | Due Date for Return Submission (SI 81 of 2025) |
| Return for the Remittance of Presumptive Tax – Informal Traders | By the 5th day of the following month |
| Return for the Remittance of Levy on Specified Minerals | By the 5th day of the following month |
| Return for the Remittance of Mining Royalties | By the 5th day of the following month |
| Return for the Remittance of Intermediated Money Transfer Tax (IMTT) | By the 5th day of the following month |
| Return for the Remittance of Book Makers Tax | By the 5th day of the following month |
| Return for the Remittance of Tobacco Levy | By the 5th day of the following month |
| Return for the Remittance of Stamp Duty | By the 5th day of the following month |
| Return for the Remittance of Fast Foods Tax | By the 5th day of the following month |
| Return for the Remittance of Plastic Carrier Bag Tax | By the 5th day of the following month |
| Return for the Remittance of Wealth Tax | Concurrently with the annual Self Assessment (by 30 April) |
5. Withholding Tax (WHT) Returns
All resident and non-resident withholding taxes are normalized under SI 81 of 2025 to a submission deadline of the 5th day of the following month.
| Form / Return Name | Due Date for Return Submission (SI 81 of 2025) |
| Return for the Remittance of Capital Gains Withholding Tax – Immovable Property/Intangibles | By the 5th day of the following month |
| Return for the Remittance of Capital Gains Withholding Tax – Marketable Securities | By the 5th day of the following month |
| Return For the Remittance of Withholding Tax on Automated Financial Transaction Tax | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Demutualisation Levy | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Fees, Remittances and Royalties | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Non-Executive Directors’ Fees | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Non-Resident Artistes/Entertainers | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Property or Insurance Commission Tax | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Residents’ Tax on Interest | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Shareholders’ Tax – Listed/Not Listed | By the 5th day of the following month |
| Return for the Remittance of Withholding Tax on Tenders | By the 5th day of the following month |
| Withholding Tax on Gross Winnings of Betting Punters | By the 5th day of the following month |
