Zimbabwe Tax Calculators · Presumptive Tax
Presumptive Tax Calculator
Fixed-fee tax for SMEs and informal-sector operators — transport, hairdressers, restaurants, cottage industry, driving schools and more. Pay quarterly to ZIMRA.
Pick your trade
Indicative quarterly rates
| Activity | USD/quarter |
|---|---|
| Hairdresser (per chair) | 10/month = 30 |
| Taxi | 25 |
| Omnibus 8–14 seats | 175 |
| Omnibus 15–24 seats | 200 |
| Omnibus 25–36 seats | 300 |
| Bus 37+ seats | 450 |
| Goods ≤ 10 tonnes | 200 |
| Goods 11–20 tonnes | 500 |
| Restaurant / bottle store | 300 |
| Cottage industry | 300 |
| Driving school (Class 4 only) | 100 |
| Driving school (Class 1, 2, 3) | 150 |
| Cross-border trader | 10% of CIF on imports |
| Informal trader stall | 10% of monthly rent |
Rates per current Finance Act and ZIMRA Public Notice. Confirm before paying.
How to pay
1
Compute the quarterly amount
Look up the trade and quarterly rate. For per-unit trades (chairs, tonnes, seats), multiply by the unit count.
2
Pay on the QPD dates
25 Mar, 25 Jun, 25 Sep, 20 Dec. Same rhythm as company QPDs.
3
File the IT 1 (Presumptive)
An annual declaration is still required even if presumptive tax was paid quarterly.