Zimbabwean companies pay income tax during the year, in four instalments called quarterly payment dates, or QPDs. Each payment is a set share of the tax the company expects to owe for the whole year.
How much, and when
For a year that ends on 31 December, ZIMRA's dates are:
| Due by | Share of the year's estimated tax |
|---|---|
| 25 March | 10% |
| 25 June | 25% |
| 25 September | 30% |
| 20 December | 35% |
The shares add up to 100%, so by the end of the year the whole estimate is paid. On an estimate of US$25,750 for 2026, that's US$2,575.00, US$6,437.50, US$7,725.00 and US$9,012.50. In ZiG, on an estimate of ZWG 721,000, the payments are ZWG 72,100.00, ZWG 180,250.00, ZWG 216,300.00 and ZWG 252,350.00. Our company tax calculator works out the four amounts for you, in US dollars or ZiG, from the company's taxable income.
Weekends
ZIMRA publishes the QPDs as fixed dates and doesn't always say what happens when one falls on a weekend. In 2026, 20 December is a Sunday. ZIMRA usually issues a public notice before each payment date: check it, and if in doubt, pay before the weekend.
Keeping track
Keep a record of each payment you make, with the date, the amount and the payment reference, and check that ZIMRA has allocated it to the right tax and period. It saves an argument later.
The estimate
Each payment is based on your estimate of the year's tax, including the AIDS levy. As the year goes on and the profit becomes clearer, update the estimate, so that the four payments together cover the tax you expect to owe. ZIMRA's notes for each year explain how it treats an estimate that turns out too low.
After the year ends
The company then files its income tax return, the ITF 12C. It's due four months after the year-end: for a year ending 31 December 2026, by 30 April 2027. The return shows the actual tax for the year, and the QPDs already paid count towards it.
Other year-ends
The calculator covers December year-ends, which most companies use. If your company's financial year ends in another month, its payment dates are different: check ZIMRA's tax payment dates page, or ask ZIMRA.
Sources
- ZIMRA: Tax payment dates
- ZIMRA public notice 17 of 2025: 2026 first quarterly payment
- ZIMRA: Notes for completing the self-assessment return
This is general information, not tax, legal or financial advice.