Penalty & Interest Calculator
Estimate the penalty and statutory interest ZIMRA will assess on a late tax submission or late tax payment, with day-by-day interest accrual to today.
Liability and dates
Enter the tax type, the unpaid amount, the original due date and (optionally) the date you actually paid or filed.
Tip on remission: ZIMRA can remit penalties under s.46(6) ITA and s.39(5) VAT Act if you can show the default arose from circumstances beyond your control. Apply before ZIMRA enforces. Genuine illness, system outage with documentary evidence, or natural disaster stand the best chance.
How the bill stacks up
Identify the principal
This is the unpaid tax itself — the PAYE not remitted, the VAT under-declared, the QPD missed.
Apply the civil penalty
For most taxes the headline penalty is up to 100% of the principal. Some defaults (e.g. failure to submit a return) carry a fixed daily penalty in lieu — switch the % to 0 and add a separate fixed amount.
Compute statutory interest
Interest = Principal × Rate × Days ÷ 365. Days run from the day after the due date to the day of payment.
Pay the principal first
Apply payment to principal first to stop interest accruing. Penalty and interest are then negotiable; principal is not.
Apply for remission early
Lodge the remission application before ZIMRA garnishes accounts or attaches assets. Show good cause and proof.
Default penalty rates
| Default | Penalty |
|---|---|
| Late submission of return (return-by-return) | USD 30/day or fixed schedule |
| Late payment of tax | up to 100% of tax |
| Tax shortfall (negligence) | up to 100% |
| Repeat default or omission (s.46(1a) ITA) | 2× the additional tax (200%) |
| Statutory interest on tax | 25% p.a. (current SI) |
Statutory anchors
- Income Tax Act [Chapter 23:06] — s.46 (additional tax / penalties), s.71 (interest)
- VAT Act [Chapter 23:12] — s.39 (penalty & interest), s.66 (additional tax — evasion)
- Revenue Authority Act [Chapter 23:11] — civil penalty schedules
- Current SI prescribing the statutory interest rate