ZIMRA's Public Notice 09 of 2026, issued on 5 February 2026, reminds all licensed manufacturers, importers, and operators of excisable goods and services of the return submission and payment deadlines for the month. This notice sets out the filing calendar for Excise Duty and Special Surtax obligations for the February 2026 period, confirming submission methods and payment channels applicable to each category of operator.
Filing Deadlines by Operator Category
| Operator Category | Return / Payment Deadline | Basis |
|---|---|---|
| Airtime / Cellular Operators (Surtax) | 10th of the month following month of sale | Monthly |
| Spirit Rebate Users | 14th of the month following month of removal | Monthly |
| Excise Manufacturers (general) | 15th of the month following month of removal | Monthly |
| Sugar-Sweetened Beverage Manufacturers | 15th of the month following month of removal | Monthly |
Return Submission Process
Excise returns are submitted by email to the relevant ZIMRA station responsible for the operator's location or licence. Operators must direct submissions to the correct email address based on their registered station:
| Station | Submission Email |
|---|---|
| Bulawayo | excisebulawayo@zimra.co.zw |
| Chiredzi | excisechiredzi@zimra.co.zw |
| Harare | exciseharare@zimra.co.zw |
| Mutare | excisemutare@zimra.co.zw |
| Victoria Falls | excisevictoriafalls@zimra.co.zw |
Operators must ensure that their returns are complete and accurately reflect the volume and value of goods removed from bond or manufactured during the period. Incomplete or unsigned returns will be returned for correction, which may result in late submission penalties if the deadline has passed.
Payment Channel
Payment of excise duty and special surtax is made using Form 21 through the taxpayer's designated bank. The payment form must reference the taxpayer's TIN and the relevant tax period. Operators are reminded that payment must match the return filed; discrepancies between the return liability and the amount remitted will result in a residual balance on the taxpayer's ZIMRA account, attracting interest and penalties on the unpaid portion.
Special Surtax — Airtime Operators
Cellular and airtime operators are subject to a Special Surtax on the value of airtime sold within Zimbabwe. The return and payment for the surtax are due by the 10th of the month following the month in which the airtime was sold. Operators are required to declare the full value of airtime sales for the period, and the surtax is computed on that value at the applicable rate as prescribed under the relevant legislation and Finance Act provisions.
Outstanding Excise Returns
Operators who have outstanding excise returns for prior periods are urged to bring their filing position up to date immediately. Penalties for late submission of excise returns accrue per outstanding period. ZIMRA has confirmed that operators with chronic non-compliance on excise obligations are subject to licence suspension or revocation in addition to financial penalties.
Reminder: All excise manufacturers and surtax operators must ensure their returns for February 2026 obligations are submitted to the correct station email by the applicable deadline (10th, 14th, or 15th of March 2026 respectively), and that payment is remitted via Form 21 through the bank by the same deadline.