ZIMRA's Public Notice 17 of 2026 advises all provisional taxpayers that the First Quarterly Payment Date (QPD) for the 2026 tax year is approaching. The notice sets out the payment percentage, the filing and payment deadlines, the currency rules applicable to taxpayers who receive foreign currency income, and the deemed quarterly payment amounts for operators not yet registered on TaRMS. The notice also confirms the full QPD schedule for the 2026 tax year.
First QPD — Key Dates and Percentage
| Detail | Information |
|---|---|
| QPD Number | First (Q1) |
| Percentage of Estimated Annual Provisional Tax | 10% |
| Return Submission Deadline | 20 March 2026 |
| Payment Deadline | 25 March 2026 |
| Tax Year Covered | 2026 (Year of Assessment ending 31 December 2026) |
Full 2026 QPD Schedule
| QPD | Percentage | Return Due | Payment Due |
|---|---|---|---|
| Q1 — First Quarterly Payment | 10% | 20 March 2026 | 25 March 2026 |
| Q2 — Second Quarterly Payment | 25% | 20 June 2026 | 25 June 2026 |
| Q3 — Third Quarterly Payment | 30% | 20 September 2026 | 25 September 2026 |
| Q4 — Final Quarterly Payment | 35% | 15 December 2026 | 20 December 2026 |
Currency Rule: 50/50 Split
For taxpayers whose income is derived more than 50% in foreign currency, the 50/50 currency rule applies to QPD payments. Under this rule, 50% of the quarterly payment must be made in Zimbabwe Gold (ZiG) and the remaining 50% in the applicable foreign currency (typically United States Dollars). Taxpayers must ensure their bank has the capability to process split-currency QPD payments in the correct proportions. Failure to observe the 50/50 split may result in the payment being treated as non-compliant.
New Self-Assessment Operators
The following categories of taxpayers who have recently been brought under the self-assessment and provisional tax regime are also required to file and pay QPDs for the 2026 tax year:
- Operators in the transport sector (including commuter omnibus operators, goods vehicle operators, and taxi operators); and
- Professionals in private practice who have been registered under the self-assessment regime for the first time.
These operators must compute their estimated annual income for 2026, apply the applicable tax rate, and pay 10% of the resulting estimated tax liability by 25 March 2026. TaRMS provides a QPD computation module to assist with this calculation.
Deemed QPD Amounts for Unregistered Traders
Operators in specified trading categories who are not yet registered on TaRMS are subject to deemed QPD amounts for Q1 2026. These deemed amounts represent ZIMRA's estimate of the minimum quarterly tax liability for operators in each sector:
| Trader Category | Deemed Q1 QPD Amount (USD) |
|---|---|
| Spare Parts Dealers | USD 9,000 |
| Car Dealers | USD 15,000 |
| Grocery / Kitchenware Retailers | USD 9,000 |
| Fabric Merchants | USD 12,000 |
| Clothing Retailers | USD 12,000 |
| Hardware Dealers | USD 15,000 |
| Lodges and Accommodation Operators | USD 5,000 |
Unregistered traders in these categories are advised to register on TaRMS immediately to avoid the deemed assessment being enforced. Once registered, the trader can file their own QPD return based on their actual estimated income, which may be lower than the deemed amount.
First QPD 2026: Return due 20 March 2026, payment due 25 March 2026. Amount payable = 10% of estimated annual provisional tax. Taxpayers with >50% foreign currency income must observe the 50/50 ZiG/USD split. File via TaRMS at mytaxselfservice.zimra.co.zw.