By Rex Mphisa
THE Zimbabwe Revenue Authority (ZIMRA) has reminded a category of taxpayers that the Zimbabwe National Roads Administration (ZINARA) will collect presumptive tax on its behalf at the country’s toll gates.
Public Notice No. 51 of 2025 issued on September 5, 2025 by ZIMRA categorised classes of vehicles listing the varying amounts of the amounts expected according to vehicle and type of businesses.
ZIMRA said ZINARA was authorised in terms of section 36 (C)1(1b), of the Taxes Act.
Commuter omnibuses which have a capacity of 8-14 passenger’s rate of Tax in USD per Unit per month is $50, 15-24 passengers will pay $60, 25-36 passengers will fork out $80 while those with a capacity of 37 passengers and above are expected to pay $100 monthly.
Taxi cabs with capacities of not more than 7 passengers will pay $35, while driving schools for Class 4 are expected to pay $50, for Class 1 and 2 will be levied $100 monthly.
For driving school cars weighing more than 10 tonnes but less than 20 tonnes will be expected to pay $200, all the figures being monthly.
Goods vehicles weighing more than 20 tonnes will be expected to pay $500 and those weighing 10 tonnes or less but with a combination of truck and trailers of more than 15 but less than 20 tonnes are expected to pay $500 per month.
ZIMRA in the notice said no licence will be issued if taxpayer has not paid the Presumptive tax or produced a tax clearance certificate. Taxpayers are urged to comply.
“A person who is liable to Presumptive tax in terms of section 36C of the Taxes Act as read with section 22C of the Finance Act [Chapter 23:04] shall pay such tax in a local currency, at the official rate of exchange on the day of payment, notwithstanding the currency of trade,” a ZIMRA
The affected vehicles are those carrying goods or passengers for hire or reward, it said.
Some people said while the notice maybe in order the, it will have little impact since the public transport businesses have dwindled with pirate cars having taken over the market.
“Tax laws are universal and understood but in some countries the public transport operators are protected. As it is now buses have no protection from thousands of small private cars some even doing long distances,” said a bus operator who asked for anonymity.
“At roadblocks those pirate taxis are left be while us the bona fide operators are harassed. Instead it should be the opposite but these pirate taxes are operated by officials and some uniformed people,” he said.