Public Notice 36 of 2026 Second QPD 2026

ZIMRA reminded taxpayers that the second quarterly provisional tax return for 2026 was due on or before 20 June 2026, with payment on or before 25 June 2026. Taxpayers with other approved accounting years follow the dates the Commissioner approved, and anyone with income outside the Final Deduction System (FDS) must file returns and pay QPDs.

In estimating 2026 provisional tax, taxpayers whose estimated income is more than 50% in foreign currency must use the 50-50 basis, accounting for tax separately in foreign and local currency; those at 50% or less account in the currency of trade. The second QPD is 25% of estimated provisional tax for the year ending 31 December 2026. The four QPDs are 10% (20 March), 25% (20 June), 30% (20 September) and 35% (15 December).

From 1 January 2026, operators moved from presumptive tax to self-assessment must also file returns and pay QPDs: buses carrying 25–36 or 37 or more passengers; goods vehicles of more than 10 but under 20 tonnes, 10 tonnes or less pulling trailers to a combined 15–20 tonnes, or 20 tonnes or more; commercial waterborne vessels carrying up to 25 passengers; and registered architects, engineers and technicians, legal practitioners, health practitioners and estate agents.

Businesses in seven trades that are not registered, or have not applied to register, with ZIMRA by the QPD date must pay a deemed quarterly provisional tax: spare parts dealers US$9,000, car dealers US$15,000, grocery and kitchenware merchandisers US$9,000, fabric merchandisers US$12,000, clothing merchandisers and boutiques US$12,000, hardware operators US$15,000, and lodges registered under the Tourism Act US$5,000. Registered businesses pay provisional tax in the normal way. The notice was issued on 15 June 2026.