Complete guide to all ZIMRA registration types, requirements, and timeline
Every individual earning taxable income and every business operating in Zimbabwe must register with ZIMRA. Registration gives you a Taxpayer Identification Number (TIN), which is required for filing tax returns, making tax payments, applying for tax clearance certificates, participating in government tenders, and conducting certain financial transactions.
Operating without registration exposes you to back-dated assessments, severe penalties, and potential criminal prosecution. See our penalties guide for details.
Who: All individuals earning above US$1,200/year and all companies.
When: Before you start earning or within 30 days of starting a business.
Result: TIN issued for filing annual income tax returns.
Who: Businesses with annual turnover exceeding US$60,000.
When: Within 30 days of exceeding the threshold.
Result: VAT number for charging and claiming VAT. See VAT guide.
Who: All employers with one or more employees.
When: Before paying the first salary.
Result: PAYE number for deducting and remitting employee tax. See employer guide.
Who: Companies paying contractors, non-residents, or rental income.
When: Before making the first payment requiring withholding.
Result: Registration for filing withholding tax returns. See WHT guide.
Who: Importers and exporters of goods.
When: Before first import/export transaction.
Result: Customs registration for clearing goods at ports of entry.
Who: Informal traders, cross-border traders, transport operators.
When: Before or at the start of operations.
Result: Registration for simplified presumptive tax payments. See presumptive tax guide.
| Document | Details |
|---|---|
| National ID or Passport | Both sides for ID; bio-data page for passport |
| Proof of Address | Utility bill, bank statement, or lease (within 3 months) |
| Employment Letter | If registering as an employee (optional) |
| Document | Details |
|---|---|
| Certificate of Incorporation (CR5) | From the Registrar of Companies |
| CR14 (Return of Directors) | Current list of company directors |
| Director IDs | National IDs of all directors |
| Proof of Business Address | Lease agreement, utility bill, or rates clearance |
| Bank Account Confirmation | Letter from your bank confirming the account |
| Memorandum of Association | Company articles/constitution |
Gather and scan all required documents. Ensure they are clear and under 5MB each.
Create a TaRMS account, complete the registration form, and upload documents.
ZIMRA reviews (3-10 days) and issues your TIN via email and TaRMS.
For detailed TaRMS instructions with screenshots and troubleshooting, see our TaRMS Registration Guide.
| Registration Type | Processing Time | Notes |
|---|---|---|
| Income Tax (new TIN) | 3-5 working days | Standard processing via TaRMS |
| VAT | 5-10 working days | May require turnover verification |
| PAYE | 3 working days | Straightforward if company already has TIN |
| Withholding Tax | 3-5 working days | Added to existing TIN |
| Customs | 5-10 working days | May require site inspection |
Once registered, your obligations begin immediately:
We handle the entire ZIMRA registration process for you — from US$50.
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