The Zimbabwe Revenue Authority (ZIMRA) has made a Public Notice 55 of 2026, announcing an extension of its Voluntary Disclosure Opportunity on Tax Matters Phase 2, giving taxpayers until 15 December 2026 to regularize any outstanding tax matters.
The initiative allows individuals and businesses to voluntarily disclose errors, omissions, or undeclared tax obligations and bring their tax affairs into compliance. Eligible taxpayers include informal traders, property owners earning rental income, transport operators, digital service providers, cryptocurrency users, businesses with undeclared income, and other taxpayers with outstanding obligations.
Under the programme, taxpayers are required to submit a completed Voluntary Disclosure Form, file any outstanding returns, and pay taxes due or engage ZIMRA on a payment plan. Where a full and truthful disclosure is made, penalties may be waived in full, although interest will still apply in accordance with the law.
Businesses and individuals who are uncertain about their tax position are encouraged to seek professional advice and engage ZIMRA before the revised deadline.
Key Deadline: 15 December 2026
For further information, taxpayers can contact ZIMRA directly or consult a qualified tax advisor to assess their compliance position and take advantage of this temporary relief window.
