A businessman I will call Mr Moyo once told me his accountant had assured him that the tax position was under control.
Returns were being prepared. Payments were being planned. Everybody looked calm.
Then a customer asked for a valid ITF263 before releasing payment.
That was when the meeting changed.
The tax clearance was unavailable, the customer would not move, and Mr Moyo suddenly discovered that tax compliance can affect sales before it affects the tax office. Without a valid ITF263, qualifying payments may suffer 30% withholding tax.
Money waiting. Supplier sweating. Accountant explaining. 😂
This 2026 ZIMRA compliance calendar gives Zimbabwean companies a practical way to track TaRMS filings, PAYE payments, VAT, QPDs, fiscalisation and ITF263 status.
Print it. Assign names. Execute.
Your 2026 ZIMRA Compliance Calendar
The dangerous habit is using last year’s dates from memory. From 28 August 2025, several return deadlines moved ahead of their related payment deadlines.
The old routine can now make you late.
Every month
Use this monthly checklist:
- By the 5th: File monthly PAYE and most withholding-tax returns through the ZIMRA TaRMS Self-Service Portal for the previous month.
- By the 10th: Pay PAYE for the previous month.
- Daily: Confirm that every point of sale is using an approved fiscal device and transmitting accurate transaction and buyer details to the Fiscal Data Management System, known as FDMS.
- Daily: Check rejected fiscal transactions and incorrect customer details before they damage VAT records.
- Regularly: Confirm that the company’s ITF263 remains available in TaRMS.
Do not confuse filing with payment.
Your PAYE return is generally due by the 5th. The related payment remains due by the 10th. Waiting until payment day to file can leave the company five days late.
Put both dates into your accounting calendar as separate tasks. Give each task an owner and a backup person.
Memory is not a compliance department.
VAT dates
VAT-registered companies file VAT7 returns by the 10th following their assigned monthly or two-month tax period.
Payment dates can vary through ZIMRA notices. For example, for the VAT period ended 31 August 2026, the return was due on 10 September 2026 while payment was due on 15 September 2026.
That example matters because many business owners assume the return and money must always arrive together.
Check the relevant monthly ZIMRA public notice before releasing payment. Do not build your VAT process around rumours from a WhatsApp group.
ZIMRA does not accept, “But someone in the group said the date had moved.” 😂
2026 QPD Dates and Percentages
Provisional income tax is paid through four Quarterly Payment Dates, commonly called QPDs. The percentages are based on estimated annual income tax.
| QPD | 2026 deadline | Percentage |
|---|---|---|
| First QPD | 20 March 2026 | 10% |
| Second QPD | 20 June 2026 | 25% |
| Third QPD | 20 September 2026 | 30% |
| Fourth QPD | 15 December 2026 | 35% |
Submit the Income Tax Provisional Return, formerly called ITF12B, and pay in the currency of trade.
Do not wake up on 19 September and ask your finance team to estimate annual income tax overnight. Your estimate should follow actual sales, costs and expected trading performance.
Review it before every QPD.
For companies using this calendar on 15 September 2026, the third QPD falls on 20 September 2026. That deadline is close.
Calm down.
Then act.
Confirm the estimate, prepare the return, approve the payment and keep proof that the process was completed.
Our business compliance checklist can help you assign recurring responsibilities instead of leaving everything with one overwhelmed employee.
Annual Company Returns to Track
Monthly compliance gets attention because it keeps returning. Annual returns are easier to forget because they sit quietly for months and then arrive with teeth.
ITF16 employee reconciliation
The ITF16 records annual employee earnings and PAYE reconciliation. For the 2025 year, it was due within 30 days after year-end, normally 30 January 2026.
Reconcile payroll records, PAYE returns and payments before submission. A clean monthly process makes the annual return easier.
ITF12C company income-tax return
For companies with a 31 December 2025 year-end, the ITF12C deadline was ultimately extended from 30 April to 30 May 2026.
The submission included the company income-tax return and financial statements. Nil returns were also required.
That last point catches businesses that did not trade.
No sales does not mean no return.
Companies with approved non-calendar accounting years have four months after year-end. Put the correct company year-end into the calendar rather than copying a deadline belonging to another business.
TaRMS, FDMS and VAT Input Claims
TaRMS and FDMS integration became operational from 1 December 2025. VAT input invoices now auto-populate in TaRMS from fiscal data transmitted through FDMS.
Manual input schedules generally ceased for tax periods beginning 1 January 2026.
This changes the daily work.
You cannot wait until VAT return day to discover that supplier invoices did not validate. Ask suppliers for correctly fiscalised invoices. Confirm that your company details are accurate. Review the invoices appearing in TaRMS before the filing deadline.
An invoice in your hand may still fail to support the claim if the fiscal data is missing or wrong.
Paper can smile while the portal says no. 😂
Every point of sale must use an approved fiscal device. Fiscalising the main till while ignoring another sales point leaves a compliance gap.
Failure to fiscalise attracts US$25 per point of sale per day for up to 181 days. ZIMRA may also pursue prosecution, a level-seven fine or imprisonment for up to 12 months under SI 153 of 2016.
You do not budget for that leakage.
You fix the pipe.
How ITF263 Works in 2026
ITF263 tax clearances are generated automatically in TaRMS for compliant taxpayers. This is no longer a manual annual application exercise.
For VAT-registered companies, compliance also includes fiscalisation and FDMS requirements. A return filed on time will not repair missing fiscal data from an unfiscalised point of sale.
Without a valid ITF263, qualifying customer payments may suffer 30% withholding tax. That can crush cash flow, delay stock purchases and create awkward conversations with customers.
Check ITF263 status before bidding for work or chasing a large payment. Do not discover the problem after the customer has completed its supplier checks.
Use our Zimbabwe tax deadline tracker to keep filing, payment and clearance checks visible to management.
The Compliance Checklist to Use Every Month
Your finance person should answer these questions before reporting that compliance is under control:
- Were PAYE and applicable withholding-tax returns filed through TaRMS by the 5th?
- Was PAYE paid by the 10th?
- Was the VAT7 filed by the correct 10th deadline for the assigned tax period?
- Was the separate VAT payment date checked against the current ZIMRA notice?
- Are all points of sale fiscalised and transmitting accurate data?
- Are VAT input invoices appearing and validating in TaRMS?
- Is the ITF263 available?
- Is the next QPD estimate updated and approved?
- Are filing receipts, payment confirmations and reconciliations stored where another person can find them?
One person should prepare. Another should review. Management should see exceptions.
Trust your people. Check the portal.
Frequently Asked Questions
When are monthly PAYE returns due in Zimbabwe in 2026?
Monthly PAYE returns are filed through the ZIMRA TaRMS Self-Service Portal by the 5th of the following month. PAYE payment remains due by the 10th.
When are VAT7 returns due?
VAT7 returns are due by the 10th following the company’s assigned monthly or two-month VAT period. Payment dates may vary, so check the applicable ZIMRA monthly notice.
What are the 2026 QPD deadlines?
The dates are 20 March at 10%, 20 June at 25%, 20 September at 30%, and 15 December at 35% of estimated annual income tax. Payment is made in the currency of trade.
Does a company apply manually for ITF263?
ITF263 is generated automatically in TaRMS for compliant taxpayers. VAT registrants must also meet fiscalisation and FDMS requirements. Without a valid clearance, qualifying payments may suffer 30% withholding tax.
Do not give this calendar to your accountant and disappear. Sit down with your people today. Add every deadline, name every owner and check the evidence monthly.
Your next sale may depend on your compliance being real.
Is your company ready for the next deadline?
