ZIMRA's Public Notice 15 of 2026, issued on 2 March 2026, reminds all licensed operators in the excise and special surtax sector of the return submission and payment deadlines applicable to the March 2026 period (covering removals and sales in February 2026). This notice follows the same framework previously set out in Public Notices 03 and 09 of 2026, and is reproduced here for the benefit of all relevant operators.
Filing Deadlines by Operator Category
| Operator Category | Return / Payment Deadline | Basis |
|---|---|---|
| Airtime / Cellular Operators (Surtax) | 10 March 2026 | Monthly (month of sale) |
| Spirit Rebate Users | 14 March 2026 | Monthly (month of removal) |
| Excise Manufacturers (general) | 15 March 2026 | Monthly (month of removal) |
| Sugar-Sweetened Beverage Manufacturers | 15 March 2026 | Monthly (month of removal) |
Return Submission by Email
Excise returns are submitted by email to the station responsible for the operator's place of manufacture or licence registration. Operators must send their returns to the correct station email address:
| 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 |
Payment via Form 21
Payment of excise duty and special surtax is made using Form 21 through the taxpayer's bank. The payment instruction must accurately reference the taxpayer's TIN and the period covered. Any discrepancy between the return filing and the amount remitted will result in an outstanding balance on the taxpayer's account, attracting interest and late payment penalties.
Compliance Reminder
Operators who have accumulated outstanding excise returns from prior months are strongly urged to settle all arrears immediately. ZIMRA has the authority to suspend or revoke excise licences for persistent non-filers. The most cost-effective approach to resolving outstanding obligations is to file all returns and contact ZIMRA to arrange payment where the full amount cannot be settled immediately.
March 2026 Excise Deadlines: Airtime operators — 10 March; Spirit rebate users — 14 March; Excise manufacturers and sugar beverage manufacturers — 15 March. Submit returns by email to the correct station and pay via Form 21 through your bank.